Comprehensive and Detailed Step-by-Step Explanation:
Reference to Audit Recommendations:
According to the IIA Standards, a recommendation must be actionable, specific, and designed to
address the root cause of an identified issue.
Reasoning:
Option B is correct because effective recommendations focus on preventing recurrence by
addressing root causes or implementing control measures.
Option A (factual evidence) supports findings but does not constitute the recommendation itself.
Option C (factors allowing the condition) provides context for findings but does not include
actionable measures to resolve or prevent the issue.
Key Components of a Recommendation:
Recommendations should propose practical solutions to mitigate risks, improve processes, or
enhance controls.
Measures to prevent recurrence align with the goal of sustainable improvements.
