Collaborative discussions help address the auditee's concerns, find mutually agreeable solutions, and create buy-in for implementing improvements.
References
ISACA CISA Review Manual (Current Edition) - Chapters on audit reporting and communication Auditing Standards - Emphasize the importance of understanding and addressing auditee concerns.

A Disaster Recovery as a Service (DRaaS) provider is responsible for system recovery procedures, including restoring systems and services in a disaster scenario. This is the core functionality of DRaaS.
* Stakeholder Communications (Option B):This is typically managed internally by the organization to ensure alignment with its crisis management plan.
* Validation of Recovered Data (Option C):The organization must verify data integrity to meet business requirements.
* Maintaining Currency of Data (Option D):While DRaaS may handle data backups, the organization retains responsibility for ensuring the relevance of the data being backed up.
Reference:ISACA CISA Review Manual, Job Practice Area 4: Protection of Information Assets.

The change management process is the set of procedures and activities that ensure that changes to the information system are authorized, tested, documented, and implemented in a controlled manner12. A defect in a recent release indicates that there may be issues with the quality assurance, testing, or approval of the changes, which could affect the reliability, security, and performance of the system3 . Therefore, the auditor's next step should be to evaluate the change management process and identify the root cause of the defect, as well as the impact and remediation of the incident.
References
1: Change Management - CISA
2: What is Change Management? - Definition from Techopedia
3: How to Audit Change Management - ISACA Journal
The Business Case for Security | CISA

The best guard against the risk of attack by hackers is encryption. Encryption is the process of transforming data into an unreadable format using a secret key or algorithm. Encryption can protect data in transit and at rest from unauthorized access, modification, or disclosure by hackers. Encryption can also ensure the authenticity and integrity of data by using digital signatures or hashes.
Tunneling, message validation, and firewalls are not the best guards against the risk of attack by hackers.
Tunneling is a technique that encapsulates one network protocol within another to create a secure connection between two endpoints. Message validation is a process that verifies the format, content, and origin of a message before accepting it. Firewalls are devices or software that filter network traffic based on predefined rules. These controls may help reduce the exposure or impact of hacker attacks, but they do not provide the same level of protection as encryption.

The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider's information security controls are aligned with the company's. This isbecause customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider's information security controls should be consistent with the company's policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security. References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2