Audit Reporting
Developing Actionable Recommendations
Craft practical recommendations that management can implement effectively
2025-12-12
Actionable Recommendations transform audit findings into practical improvements. Well-crafted recommendations are specific, feasible, and directly address root causes.
✅ Characteristics of Good Recommendations
- Specific: Clear action, not vague suggestion
- Feasible: Practical given resources and constraints
- Cost-effective: Benefits outweigh implementation costs
- Measurable: Success can be objectively evaluated
- Timely: Appropriate urgency based on risk level
🎯 Framing Recommendations
Use action-oriented language:
- "Implement automated controls to..."
- "Revise policy to require..."
- "Provide training on..."
- "Establish monitoring process for..."
🤝 Collaborating with Management
Discuss recommendations with process owners before finalizing. Their input ensures practicality, builds buy-in, and may surface alternative solutions you hadn't considered.
💡 Best Practice
Avoid dictating the solution. Present the problem and desired outcome, then collaborate with management to identify the best remediation approach.