Recommendations should primarily address which of the following aspects of an observation?

The focus of recommendations in an audit observation should primarily address the cause of the issue identified. By identifying and addressing the root cause, the recommendations can lead to effective solutions that prevent recurrence. This approach is essential for creating lasting improvements rather than just treating symptoms.

When auditors base their recommendations on the underlying cause, they help organizations implement changes that address systemic issues, potentially leading to enhanced processes, controls, and overall governance. It ensures that responses to observations are meaningful and constructive, fostering an environment of continuous improvement.

While effectiveness, impact, and frequency are important elements in the context of audit findings, they serve more as indicators or considerations rather than the primary focus. Understanding the cause allows for tailored recommendations that directly address what needs to change, rather than merely describing the effects or stating how often a problem occurs.