Audit management has just completed the annual audit plan for the upcoming year, which consists entirely of high-risk processes. However, it is determined that there are insufficient resources to execute the plan. What should be done NEXT?

A. Remove audits from the annual plan to better match the number of resources available
B. Reduce the scope of the audits to better match the number of resources available
C. Present the annual plan to the audit committee and ask for more resources
D. Review the audit plan and defer some audits to the subsequent year