Which of the following is true regarding the criteria for engagement communication?

Engagement communication is a critical aspect of the internal audit process, serving as a means for auditors to convey their findings, insights, and recommendations. The inclusion of the engagement's objectives, scope, and results is essential because these elements provide stakeholders with a comprehensive understanding of what the audit aimed to achieve, the boundaries of the audit work, and the outcomes of that work.

By outlining the objectives, the communication clarifies the purpose behind the audit, ensuring that readers understand the rationale for the assessment. Including the scope helps to define the areas or processes that were examined, which is fundamental for context. Lastly, sharing the results is crucial as it highlights the findings and conclusions drawn from the audit, making the communication a valuable tool for decision-making and improvement.

In contrast, while financial implications may be important in some contexts, they do not encompass the entirety of what engagement communication should convey. Briefness and focus on key points are certainly valuable in communication, but omitting critical components like objectives and results would compromise the effectiveness of the message. Furthermore, sharing insights and results with management is a best practice within internal audit, contributing to transparency and collaborative improvement efforts.