When preparing an audit report,an internal auditor must convince management to take action concerning the report's findings.When reporting on an audit finding,an auditor must include some key elements about that finding in the report.These key elements are
A)condition,criteria,cause,effect,and recommendation.
B)condition,criteria,cause,effect,and requirement.
C)condition,source,cause,effect,and recommendation.
D)location,criteria,cause,effect,and recommendation.

Question

Quizplus · Accepted Answer

The key elements to include in an audit report are typically the condition (what was found), criteria (what should have been found), cause (why the condition occurred), effect (what impact the condition has), and recommendation (what action should be taken to address the issue). Option A includes all of these key elements, while the other options either have incorrect elements or miss key ones like criteria or recommendation.

When Preparing an Audit Report,an Internal Auditor Must Convince Management