The internal audit function conducted an engagement on maintenance operations of a construction organization and...

The internal audit function conducted an engagement on maintenance operations of a construction organization and identified several issues of medium importance. The head of maintenance proposed an improvement plan with deadlines and personnel responsible. The internal audit function issued the final report to senior management. Senior management was dissatisfied with the report as they believed that improvement plan deadlines should be considerably shorter. Which of the following should the internal audit function change in the reporting process?