Jabu Majozi, an internal auditor, has just completed the audit engagement relating to the human resources $($HR$)$ function of Bestest $($Pty$)$ Ltd$.$ You are currently compiling the final engagement report to be sent to senior management. The following details relate to the engagement:

The engagement was executed to determine whether proper controls exist over leave allocations and whether compliance with such controls is achieved. This included testing compliance with legal requirements and an investigation into the process and policies of allocating and approving the various types of leave to full$-$time employees of Bestest.

After gathering sufficient and appropriate evidence within the HR functions of a sample of satellite offices, it was concluded that leave policies are not being applied consistently and instances of non$-$compliance with national laws $($which should be applied at the satellite offices$)$ were noted. Key controls are ineffective and immediate management attention is required to correct the controls. This can be linked to the leave policy not being adequately communicated to all heads of department resulting in incomplete work due to the absence of key staff members.

Jabu Majozi recommends that only heads of departments should sign leave forms and that the leave policy be communicated to all personnel.

You are required to:

$3\mathrm{.}1$ According to Standard $2420-$ Quality of Communications, $$Communications must be accurate, objective, clear, concise, constructive, complete, and timely$.$ Describe any four $(4)$ of the qualities of communication mentioned in this Standard. $(4)$

$3\mathrm{.}2$ Prepare the final internal audit engagement report for presentation to Bestest $($Pty$)$ Ltd$\text{'}$s senior management per International Standards for the Professional Practice of Internal Auditing. Your report should include the following:

a$)$ An introduction $(2)$

b$)$ The objective of the engagement $(2)$

c$)$ The scope of the engagement $(2)$

d$)$ At least one finding, properly disclosed $(6)$

e$)$ Any other relevant information $(4)[20]$