An auditor is scoping an AI audit for a high-risk AI system used to triage insurance claims. The auditee follows ISO/IEC 42001. Which evidence artifact best demonstrates that the auditee has met ISO/IEC 42001's planning requirement (clause 6) for AI risks and opportunities?

• AProject Gantt chart for the AI development effort
• BAI risk register with documented impact assessments, opportunities, and treatment plans tied to the management system's policy
• CVendor quote for the cloud-hosting provider
• DExecutive summary slide deck from the last all-hands meeting