The correct answer is A.
OBJ-7.1: A new account being created is likely something a service desk analyst does multiple times per day. Your organization should have a standard process for this type of change. It is considered a standard change. Standard changes are low-risk, pre-authorized changes that are well-understood and fully-documented. When the procedure for a standard change is created or modified, there should be a full risk assessment and authorization as for any other change. This risk assessment does not need to be repeated each time the standard change is implemented, only if there is a modification to the way it is carried out.