An operations manager has recently moved to internal audit. Which of the following would be of GREATEST concern when assigning audit projects to this individual?

A. A control within the audit scope was implemented by the operations manager six months ago.
B. A control within the audit scope was downgraded to low risk by the operations manager six months ago.
C. The owner of a process within the audit scope worked for the operations manager six month ago.
D. A system within the audit scope is supported by an emerging technology for which the operations manager lacks experience.