A Company's Business Processes Were at the Managed Level of the Capability

Multiple Choice

A company's business processes were at the managed level of the capability maturity model in 2011 and at the optimized level of the capability maturity model in 2012.Which of the following statements is most true?

A) Based on the generally accepted auditing standard of consistency, the auditors must disclose the change.
B) The auditors must issue an unmodified report since the organization's processes are not chaotic.
C) Both based on the generally accepted auditing standard of consistency, the auditors must disclose the change and the auditors must issue an unmodified report since the organization's processes are not chaotic are true.
D) Neither based on the generally accepted auditing standard of consistency, the auditors must disclose the change nor the auditors must issue an unmodified report since the organization's processes are not chaotic is true.