An audit finding can be closed when:

An audit finding can be closed when:
A . all necessary evidence is collected and analyzed.
B . the underlying risk is reassessed and mitigated.
C . the final audit report is ready for delivery.
D . the follow-up actions are completed.

Answer: D

Explanation:

Conditions for Closing Audit Findings:

Findings can only be closed when the corrective actions identified in response to the audit findings are implemented and verified as effective.

This includes addressing underlying risks and documenting the resolution process.

CAMS-Audit Best Practices:

The audit process must ensure that all follow-up actions mitigate the identified risks, aligning with regulatory and operational standards.