Why must management review be conducted before a certification audit?

• A.It sets the audit fee and schedule, which the certification body then confirms with the organization before Stage 2 starts
• B.It demonstrates top management involvement and ISMS governance, which is a mandatory requirement auditors will verify
• C.It replaces the internal audit programme, but auditors still sample records and interviews from the previous certification cycle
• D.It lets the certification body approve the risk treatment plan, which is then filed with the accreditation body and the regulator