An internal auditor using the five-attribute approach to document deficiencies in a warehouse shipping process. Which of the following attributes will be included in the workpapers?

The correct answer is B. Condition, cause, effect, recommendation. The five-attribute approach to documenting deficiencies typically includes the following attributes: condition (the current state or issue identified), cause (the reason for the condition), effect (the impact or potential impact of the condition), and recommendation (suggested…

Communicating Results

Question

Options

ARisk, impact likelihood existing control, recommendation
BCondition, cause, effect, recommendation
CCondition, cause effect test result
DRisk, impact test result recommendation

How the community answered

(67 responses)

A
7% (5)
B
87% (58)
C
1% (1)
D
4% (3)

Explanation

The five-attribute approach to documenting deficiencies typically includes the following attributes: condition (the current state or issue identified), cause (the reason for the condition), effect (the impact or potential impact of the condition), and recommendation (suggested actions to address the deficiency). These attributes provide a comprehensive framework for understanding the deficiency, its implications, and the steps needed to rectify it, ensuring clear and actionable audit

Topics

#audit findings#five-attribute approach#condition cause effect#deficiency documentation

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