In audit management, what is the role of responding to findings?

• A. To extend deadlines for corrective actions.
• B. To implement corrective actions within deadlines.
• C. To shift responsibility to internal staff.
• D. To change accounting standards.

Answer: (B)

Implementing corrective actions within deadlines to remediate identified issues and strengthen internal controls is the main goal when responding to audit findings. This approach ensures accountability, assigns owners, sets clear timelines, and provides evidence that the deficiencies have been addressed and controls have improved. Extending deadlines can be a practical part of planning, but the objective remains to complete actions promptly. Shifting responsibility undermines accountability, and changing accounting standards is not how findings are resolved; changes to standards are handled through separate governance processes, not the corrective action plan tied to an audit finding.