Latest IIA-IAP Practice Questions BY Henderson

Comprehensive and Detailed Step-by-Step Explanation:

Reference to IIA Standards:

Standard 2410 - Criteria for Communicating: Recommendations should be provided where appropriate to address identified issues and improve processes.

Standard 1100 - Independence and Objectivity: Providing recommendations does not impair independence as long as the auditor does not implement them.

Reasoning:

Option B is correct because providing recommendations based on objective observations is part of an internal auditor's role in adding value and improving operations.

Option A unnecessarily avoids recommendations, misinterpreting independence requirements.

Option C incorrectly suggests that the auditor cannot provide input; while management owns the implementation, the auditor's recommendations can guide effective solutions.

Adding Value Through Recommendations:

Recommendations are a critical output of the audit process, guiding management to address inefficiencies and improve operations.