According to the Standards, which of the following describes the condition attribute when applied to the observations and recommendations contained in the audit report?
A.
The standards, measures, or expectations used in making an evaluation or verification.
B.
The reason for the difference between the expected state and the actual state.
C.
The factual evidence that the internal auditor found in the course of the examination.
D.
The risk or exposure the organization encounters because the actual state is not consistent with the criteria.
C is correct...
Engagement observations and recommendations emerge by a process of comparing criteria (the correct state) with condition (the current state). Whether or not there is a difference, the internal auditor has a foundation on which to build the report. When conditions meet the criteria, communication of satisfactory performance may be appropriate. Observations and recommendations are based on the following attributes:
Criteria: The standards, measures, or expectations used in making an evaluation and/or verification (the correct state).
Condition: The factual evidence that the internal auditor found in the course of the examination (the current state).
Cause: The reason for the difference between expected and actual conditions.
etc..
Please can some1 explain why the answer is C and not D
upvoted 1 times
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