How do you write audit recommendations that management can actually implement?
I mentor newer auditors, and they keep writing recommendations that sound like textbook best practice but are impossible for management to deliver with current staffing and systems. What is the better framework?
Tie the recommendation to root cause, risk level, and implementation capacity.
A strong recommendation usually answers four questions:
- what action should be taken
- who owns it
- by when
- how it reduces the stated risk
For example, if a business unit lacks workflow tooling, recommending enterprise automation in 30 days is weak audit writing. Recommending a signed monthly review log, risk-based prioritization, and a later automation assessment is much stronger because management can execute it.
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