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Answer (D) is correct . According to IMA’s Statement of Ethical Professional Practice , an IMA member should “discuss the issue with your immediate supervisor except when it appears that the supervisor is involved. In that case, present the issue to the next level. If you cannot achieve a satisfactory resolution, submit the issue to the next management level. If your immediate supervisor is the chief executive office or equivalent, the acceptable reviewing authority may be a group such as the audit committee, executive committee, board of directors, board of trustees, or owners.”

Answer (A) is incorrect because In this situation, the chief executive officer is the next higher managerial level.
Answer (B) is incorrect because The immediate superior has promised or taken action toward satisfactory resolution.
Answer (C) is incorrect because The immediate superior has promised or taken action toward satisfactory resolution.