Which statement is least appropriate?

It is not enough to point out problems without providing guidance on required action. This is the positive part of the audit report and when formulating recommendations, we should consider:

a. the available options. The audit opinion deals with available options in outline by describing different directions management may take.

b. the need to remove barriers to good risk management and control. All audit recommendations are based on securing new resources for management.

c. the exercise of creative thinking. In many audits, managers are aware of control weaknesses and have noted the implication in terms of errors and/or inefficiencies.

d. VFM points. The theory of VFM can be controversial in that some writers argue that it is good systems that will promote VFM.

e. the resource implications of recommended controls. So that the report does not raise more questions than it answers, it is possible to indicate the cost of recommendations.

f. any bad management practices that impair control. It is rare for audit reports to contain attacks on management and this approach sets up confrontation.

g. the ideal solution. The section on control evaluation addresses the concept of the ideal control system.

h. the costs of poor control. Recommended controls are put forward on the basis that the cost of risks, that they are meant to remedy, outweighs the cost of these new/improved controls.

i. practical workability.