Comprehensive and Detailed Step-by-Step Explanation:

Reference to IIA Standards:

Standard 2410 - Criteria for Communicating: Internal audit reports must provide relevant and

constructive information, including recommendations for improvement.

Recommendations focused on reducing risk exposure align with the purpose of internal auditing:

improving governance, risk management, and controls.

Reasoning:

Option B is correct because providing recommendations aimed at reducing risk exposure directly

addresses the organization’s strategic and operational vulnerabilities, adding significant value.

Option A (confirmation of efficient controls) ensures reliability but does not proactively improve risk

management or processes.

Option C (deficiencies remedied during the audit) is informative but lacks the forward-looking impact

of targeted recommendations.

Adding Value through Recommendations:

Internal audit recommendations guide management in addressing critical risks, improving

operational efficiency, and enhancing organizational resilience.