The correct answer is B .

At a closing meeting, the audit team leader must remain professional, calm, impartial, and in control of the audit process. If a senior manager becomes angry or challenges the audit process, the best response is to de-escalate the situation and give the person an opportunity to explain their concerns without disrupting the formal closing meeting.

B is correct because taking a short break and holding a separate discussion with the Chief Executive allows the audit team leader to listen, clarify misunderstandings, and manage the conflict professionally. After that, the closing meeting can continue in a controlled manner.

This approach is consistent with good audit practice under ISO 19011 audit principles , especially professional care, fair presentation, diplomacy, and effective communication. Differences of opinion about audit findings should be discussed and, where possible, resolved. If they cannot be resolved, they should be recorded.

The other options are not the best response:

A is too abrupt because the issue may be resolved through calm discussion without ending the meeting.

C is unnecessary at this stage because the audit team leader should first try to manage the situation professionally.

D may escalate the conflict because it sounds confrontational and does not address the Chief Executive’s concern.

Therefore, the best action is B. Suggest that a meeting break is taken to allow a separate meeting with the Chief Executive to discuss his concerns.