Try a CIA Part 3 question.

Engagement Results and Monitoring

Internal audit recommended an automated three-way match to prevent duplicate supplier payments. Management considers the cost too high and instead commits to a weekly duplicate-payment report reviewed by the accounts payable supervisor, starting next quarter. What should the final communication contain for this finding?

• AThe auditors' original recommendation only, since management's alternative did not come from internal audit
• BA statement that the finding stays open until management adopts the automated match that was recommended
• CManagement's action plan with its owner and date, once auditors judge that it reduces the risk acceptably
• DManagement's plan only, with no evaluation, because implementation decisions belong entirely to management