Which of the following is a criterion for a suggestion for improvement (SFI)?

Which of the following is a criterion for a suggestion for improvement (SFI)?

• A. The suggestion must specify a lack of communication
• B. The suggestion must indicate the auditor's opinion on the deficiency
• C. The suggestion must state what was missing related to an audit question
• D. The suggestion must focus solely on administrative processes

Answer: (C)

A criterion for a suggestion for improvement (SFI) is that it must clearly state what was missing related to an audit question. This approach ensures that the suggestion is specific and actionable, allowing the organization to understand exactly what needs to be addressed to enhance their processes or rectify deficiencies. By identifying the gaps in relation to a particular audit question, it directs attention to the areas that require improvement, facilitating better communication between the auditor and the audited entity. Options that focus on lack of communication, the auditor's opinion, or administrative processes do not serve to pinpoint the exact deficiencies that need addressing. Instead, a well-formed suggestion for improvement must provide concrete details related to the audit findings, making option C the most relevant and effective criterion for an SFI.

A criterion for a suggestion for improvement (SFI) is that it must clearly state what was missing related to an audit question. This approach ensures that the suggestion is specific and actionable, allowing the organization to understand exactly what needs to be addressed to enhance their processes or rectify deficiencies. By identifying the gaps in relation to a particular audit question, it directs attention to the areas that require improvement, facilitating better communication between the auditor and the audited entity.

Options that focus on lack of communication, the auditor's opinion, or administrative processes do not serve to pinpoint the exact deficiencies that need addressing. Instead, a well-formed suggestion for improvement must provide concrete details related to the audit findings, making option C the most relevant and effective criterion for an SFI.