Final answer:
The correct answer is option D.The first step that the CFO should take is to notify the appropriate legal authorities and legal counsel.
Step-by-step explanation:
When a breach occurs, the first step that the Chief Financial Officer (CFO) of a major hospital system should take is Option D: Notify the appropriate legal authorities and legal counsel. This is crucial because it ensures that the necessary legal actions can be taken and that the situation can be properly managed.
Reviewing audit logs (Option A) can be done simultaneously with notifying legal authorities, but it should not be the first step as it may delay the response time in addressing the breach and protecting patient information.
Engaging a counter-hacking team (Option C) can be considered once legal authorities have been informed and are involved in the investigation. Paying the hacker (Option B) is not recommended as it encourages criminal activity and does not guarantee that the information will actually be destroyed.