Which of the following component should be added to this observation?

According to an internal audit observation, the organization’s rules of record management require all contracts to be registered and stored in a specific electronic system. One subsidiary has thousands of client contracts on paper, which are kept in the office because there are not enough assistants to scan the contracts into the system.

Which of the following component should be added to this observation?
A . Criteria
B . Cause
C . Effect
D . Condition

View Answer

Answer: C