The executive summary of the final audit report is intended for senior management and the board, who require a high-level overview of critical matters. Therefore, it should focus on significant observations that represent key risks, issues, or deficiencies.
Option A (all observations) makes the summary cluttered. Option B is incomplete since some significant issues may not yet have action plans. Option D would suppress important issues that management disagreed with.
[Reference:, IIA Standards – Standard 2410: Criteria for Communicating., , ]
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