Internal audit reports can be structured to motivate management to correct deficiencies. Which of the following report-writing techniques is most likely to be effective?
a. State the procedural inadequacies and resulting improprieties in specific terms.
b. Recommend changes and state the punitive measures that will follow if the recommendations are not implemented.
c. List the deficiencies found so as to provide an easy-to-follow checklist.
d. Suggest practical improvements to address the identified observations.