The correct option is Revise the risk assessment and implement or adjust controls as needed.

When new threats or recent system modifications are detected the residual risk can change and the organization must update its understanding of likelihood and impact. Revising the risk assessment ensures that the change is evaluated against existing controls and that any gaps are identified. Implementing or adjusting controls after the reassessment reduces exposure and helps maintain an acceptable risk posture.

Updating the assessment can lead to control tuning, the addition of new controls, temporary compensating measures, or an accepted and documented residual risk if that is appropriate. Acting promptly is part of continuous monitoring and risk management best practices and it supports regulatory and compliance obligations.

Postpone any response until the next scheduled review is wrong because delaying action leaves the organization exposed to newly identified threats and defeats the purpose of continuous monitoring.

Record the updates only and take no further action is wrong because documentation without mitigation does not reduce risk and can result in preventable incidents or compliance failures.

Perform a targeted impact assessment and escalate to the compliance board is wrong because assessment and escalation alone do not mitigate the risk. Escalation may be appropriate in some cases but it must be accompanied by changes to controls or other risk treatments.

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