To evaluate and remediate the risks associated with highly privileged accounts across multiple Azure subscriptions linked to a single Microsoft Entra tenant, you should use Privileged Identity Management (PIM) (Option B).

Microsoft Entra PIM provides time-based and approval-based role activation to mitigate the risks of excessive, unnecessary, or misused access permissions on resources that you care about. It helps you manage, control, and monitor access within your organization, which includes access to Azure resources and other Microsoft services.

Please note that while Microsoft Entra Permissions Management can provide visibility into permissions across multicloud infrastructures, it doesn’t specifically target the management of highly privileged accounts. Global Secure Access and Microsoft Entra Verified ID do not provide the specific capabilities required for this scenario.