正解:D
The most appropriate information to communicate to senior management regarding information risk is the risk profile changes, which reflect the current level and nature of the risks that the organization faces. The risk profile changes can help senior management to understand the impact of the risks on the business objectives, the effectiveness of the risk management strategy, and the need for any adjustments or improvements. The risk profile changes can also help senior management to prioritize the allocation of resources and to make informed decisions.
Reference = CISM Review Manual, 16th Edition eBook1, Chapter 2: Information Risk Management, Section: Risk Communication, Subsection: Risk Reporting, Page 97.