Which of the following statements is true regarding the final assurance engagement report issued to...

According to the International Standards for the Professional Practice of Internal Auditing, particularly Standard 2420 – Quality of Communications, internal audit communications should be accurate, objective, clear, concise, constructive, complete, and timely. Ensuring that communications are relevant, logical, and free from errors is essential for maintaining the credibility and effectiveness of the internal audit function and for providing management with reliable information for decision-making.References:

Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2420 – Quality of Communications.