To reduce costs, an organization is combining the second and third lines of defense in a new department that reports to a recently appointed C-level executive. Which of the following is the GREATEST concern with this situation?

A. The risk governance approach of the second and third lines of defense may differ.
B. The independence of the internal third line of defense may be compromised.
C. The new structure is not aligned to the organization’s internal control framework.
D. Cost reductions may negatively impact the productivity of other departments.