A risk assessment and business impact analysis $($BIA$)$ have been completed for a major proposed purchase and new process for an organization. There is disagreement between the information security manager and the business department manager who will be responsible for evaluating the results and identified risk. Which of the following would be the BEST approach of the information security manager? A: Acceptance of the business manager$$s decision on the risk to the corporation B: Acceptance of the information security manager$$s decision on the risk to the corporation C: Review of the risk assessment with executive management for final input D: Create a new risk assessment and BIA to resolve the disagreement