What should recommendations in the audit include?

What should recommendations in the audit include?

• A. Specific recommendations relative to each identified issue
• B. A general farewell message
• C. Only refer to external consultants
• D. No recommendations if no errors

Answer: (C)

Recommendations in an audit should provide concrete, actionable steps tied to each issue found. They translate findings into clear actions, specifying what should be done, who is responsible, and by when, so management can realistically address weaknesses and monitor progress. This often includes changes to processes, controls, governance, or training, and may involve appropriate external expertise when needed, but is not limited to pointing to consultants. A generic farewell message adds no value for remediation, and suggesting referrals to external consultants alone misses the responsibility and owners needed to fix problems. Even when no errors are found, opportunities for improvement or efficiency gains can be highlighted, so no recommendations would leave actionable guidance on the table.

Recommendations in an audit should provide concrete, actionable steps tied to each issue found. They translate findings into clear actions, specifying what should be done, who is responsible, and by when, so management can realistically address weaknesses and monitor progress. This often includes changes to processes, controls, governance, or training, and may involve appropriate external expertise when needed, but is not limited to pointing to consultants. A generic farewell message adds no value for remediation, and suggesting referrals to external consultants alone misses the responsibility and owners needed to fix problems. Even when no errors are found, opportunities for improvement or efficiency gains can be highlighted, so no recommendations would leave actionable guidance on the table.