11 Which statement is TRUE regarding the discussion portion of the audit report? a. The recommendations for each claim should be addressed in the discussion. b. When there is no binding rule, the potential post-payment risk should not be reported. c. The discussion portion should contain a brief overview of issue-oriented risk areas that were identified. d. In the case where there is no binding rule to declare an error, it is appropriate to identify any concerns regarding the potential for post-payment risk