There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?

exams IIA-CIA-Part2 V3 IIA-CIA-Part2 exam 0 Comments

Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management.

There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
A . Criteria
B . Condition
C . Cause
D . Effect

Answer: D