A risk manager has just completed a risk assessment project.

The risk manager has submitted the report to their direct supervisor and their obligation ends at this point, nothing further should be done

The risk manager should attempt to resolve the conflict with the direct supervisor, but if that does not work, they should contact the Whistle-Blowing Hotline of the organization. If no such hot-line is in place, they should contact the PRMIA Ethics Committee

Escalation of the issue is against the Code of Conduct because one should respect the administrative structure of the organization

If the risk manager deems it appropriate, he / she should send a copy of the original report to the CEO