During a security assessment debrief, a client's CISO becomes defensive about a critical finding. Which response demonstrates effective conflict de-escalation?
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A
Restate the finding more forcefully to ensure it is understood
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B
Acknowledge the CISO's perspective, validate their concerns, then refocus on remediation
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C
Omit the finding from the final report to maintain the relationship
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D
Suggest the CISO is professionally incompetent