Which of the following is NOT a part of an Internal Audit Communication standard?

Communication standards in internal auditing are critical for conveying information effectively and ensuring that stakeholders understand the findings and recommendations. The characteristics of good internal audit communication include being concise, accurate, and complete.

When communication is concise, it means that the information is presented in a clear and straightforward manner, allowing the audience to grasp the main points without sifting through unnecessary details. Accuracy is vital as it ensures that the information conveyed is correct, which upholds the integrity of the audit process. Completeness refers to providing all the necessary information that recipients need to understand the audit findings and implications fully.

The option referring to "actions without context" is not a part of effective internal audit communication standards. Providing actions without context can lead to misunderstandings or misinterpretations, as stakeholders may not fully grasp the reasons behind recommendations or the situations that prompted them. For effective communication, it's essential to provide context so that the audience can relate the actions to the specific circumstances of the audit, understand their significance, and grasp the rationale behind the proposed actions.