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After analyzing the audit conclusions, Company X decided to accept the risk related to one...

PECB ISO-IEC-27001-Lead-Auditor Full Course Access
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After analyzing the audit conclusions, Company X decided to accept the risk related to one of the detected nonconformities. They claimed that no corrective action was necessary; however, their decision was not documented. Is this acceptable?

A.

Yes, the auditee's management can decide to accept the risk instead of implementing corrective actions and documenting such decision is not necessary

B.

No, the decision of the auditee to accept the risk instead of implementing corrective actions should be justified and documented

C.

No, the auditee must implement corrective actions for all the observations documented during the audit

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