You attempted to perform a walkthrough of the control 'Acquisitions are reviewed by management' which was one of the controls tested in the prior year. However, it seems that this control is no longer in operation.

Which of the following would NOT be one of the likely follow up actions? $($Choose one answer$)$

A: Share your findings with a more experienced team member such as the in$-$charge or manager.

B: Create a significant matter and document your conclusion in the file.

C: Discuss with client management to confirm that this control is no longer part of the client's processes.

D: Investigate whether there is a compensating control in place which may indicate that controls reliance could still be obtained.