Which of the following is an objective for issuing a recommendation to an audit engagement observation?

Issuing a recommendation to an audit engagement observation serves the important objective of validating the observations and findings identified during the audit process. Recommendations are meant to address any discrepancies or areas for improvement that were found in the audit. By providing practical recommendations, the internal auditor aims to enhance processes or controls, ultimately adding value to the organization.

Validating engagement observations ensures that the findings are not only acknowledged but also taken seriously, leading to actionable steps for management to implement. This contributes to a more effective risk management environment and improves overall organizational performance.

The focus of audit recommendations is on constructive feedback that facilitates better governance and operational effectiveness rather than increasing workloads or serving administrative purposes, such as creating additional documentation or simply closing the audit engagement without meaningful outcomes.