NO$\mathrm{.}31$ An IS auditor performs a follow$-$up audit and learns the approach taken by the auditee to fix the findings differs from the agreed$-$upon approach confirmed during the last audit. Which of the following should be the auditor's NEXT course of action?$($A$).$ Evaluate the appropriateness of the remedial action taken.$($B$).$ Conduct a risk analysis incorporating the change.$($C$).$ Report results of the follow$-$up to the audit committee. $($D$).$ Inform senior management of the change in approach.