When writing a complete recommendation it is important to include

When writing a complete recommendation, it is important to include specific suggestions or mandatory requirements to comply with in order to fix the problem. This ensures that the recommendation is actionable and provides clear guidance on what needs to be done to address the issue. General comments may not provide enough detail or direction for effective implementation. Clear, detailed recommendations help organizations understand the necessary steps to mitigate risks and improve controls.References:

ISO 19011:2018 - Guidelines for auditing management systems

COSO Internal Control – Integrated Framework