Performance results show that an objective is consistently exceeded with wide margins every period. During management review, what is a reasonable consideration this trend should prompt?

• A.Consider whether the certification body should be informed of the overperformance and whether the surveillance audit should be shortened as part of the renewal plan
• B.Consider whether the target is too easy and whether the objective or resource allocation should be adjusted as part of continual improvement
• C.Consider whether the excess budget should be returned to finance and whether the auditors should reduce sampling as part of the next internal audit programme
• D.Consider whether the metric should be removed and whether staff bonuses should rise as part of the review