Comprehensive and Detailed Step-by-Step Explanation:
Reference to IIA Standards:
Standard 2420 - Quality of Communications: Reports should be accurate, objective, clear, concise,
constructive, and complete.
Findings must be presented factually and free from assumptions or bias.
Reasoning:
Option A is correct because it presents the purpose, timing, and findings in a clear and professional
manner, allowing management to take informed action.
Option B lacks balance and shifts responsibility for identifying root causes to management without
actionable recommendations.
Option C includes a biased assumption, undermining the report’s objectivity and professionalism.
Impact of Quality Communication:
High-quality communications support decision-making by presenting findings and recommendations
constructively.
