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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