Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 100

Which of the following should be described in the recognition element of a typical internal audit report?

Answer options

• A. Positive aspects of the process or area under review.
• B. A brief synopsis of the process or area under review.
• C. Outcomes and ratings of the process or area under review.
• D. Report issuance and the communication process of the engagement.

Correct answer: B

Explanation

The correct answer is B because the recognition element is intended to provide a brief overview of the process or area being audited, summarizing its key aspects. Options A, C, and D focus on specific details, outcomes, or communication methods, which are not the primary purpose of the recognition section.