Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 254

Which of the following items, included in the preliminary audit communication, would be most useful for management to formulate action plans in response to audit recommendations?

Answer options

• A. A condition.
• B. An audit objective.
• C. An audit scope.
• D. An observation rating.

Correct answer: B

Explanation

The correct answer is B, as an audit objective clearly outlines the purpose and goals of the audit, helping management understand what needs to be addressed. The other options, while important, do not provide the same level of guidance for formulating specific action plans in response to the recommendations.