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There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?

Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management.

There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
A . Criteria
B. Condition
C. Cause
D. Effect

Answer: D

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