Which of the following should management action plans include at a minimum?
A.
An implementer for the action plan
B.
An owner of the action plan
C.
The internal auditor ' s next review date of the action plan
D.
Detailed procedures for the action plan
The Answer Is:
B
This question includes an explanation.
Explanation:
Management action plans should include, at a minimum, an owner of the action plan. The owner is responsible for ensuring that the action plan is implemented and for overseeing the corrective measures. This accountability is crucial for effective follow-up and resolution of audit findings.
IIA Standards: 2500 - Monitoring Progress
IIA Practice Guide: Follow-up Process in the Internal Audit Activity
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