Which statement is least appropriate?

The internal control evaluation schedule (ICES) contains details of each major control weakness that appears as an audit finding in the published report and should include:

a. The operational objective. This is the business objective that is, that which the manager is required to achieve.

b. The operational standard. This provides the control model against which the current arrangements may be measured bearing in mind the fact that audit is about comparing what is, with what should be.

c. The risks of the current practice. This constitutes the supposition that is being tested.

d. The deficiency in controls. This is a concise statement of what is lacking.

e. The cause of the deficiency. Underlying causes must be clearly identified if any progress is to be made in rectifying problems.

f. The effect of the deficiency. Compliance testing is about defining the effect of control weaknesses.

g. Conclusions. An overall audit opinion forces the auditor to consider the wider implications and give a rounded view of the findings.

h. A framework for the recommendations. It is possible to set the boundaries within which recommendations will fall.