请帮忙翻译一下

问题如下：

According to the operational risk reporting, which of the following actions is least appropriate?

选项：

A.

In the risk reporting, firm should focus on forward-looking risk indicators and avoid the use of backward-looking indicators.

B.

The heatmap is a more visual representation of the risk register in two dimensions.

C.

Both current and overdue metrics should be reported to senior management.

D.

To make reporting actionable, issues should be grouped by business line or as part of an identified emerging risk or a major initiative.

解释：

考点：Operational risk reporting

解析：操作风险管理较为成熟的公司通常采用前瞻性的视角来报告操作风险。然而，风险报告不必完全是前瞻性的，许多公司仍然在很大程度上使用回顾性的方法。故选项A的表述不正确，当选。