The correct option is D. There is a nonconformity (NC). The Service Manager does not comply with the software security management procedure. (Relevant to clause 8.1, control A.8.30). The IT Manager should have approved the test results according to the software security management procedure, not the Service Manager. The Service Manager's decision to accept the failed security tests also violates the "security-by-design" and "security-by-default" principles that the organization adopted. The other options are either incorrect or irrelevant. The organization and developer did perform acceptance tests, but they failed (B, C). The Service Manager's decision to continue the service does not justify the nonconformity (A). Reference: 1: ISO/IEC 27001:2022, Information technology - Security techniques - Information security management systems - Requirements, Clause 8.1 \n2: PECB Certified ISO/IEC 27001 Lead Auditor Exam Preparation Guide, Domain 5: Conducting an ISO/IEC 27001 audit