IIA-CIA-PART2 Web TestEngine demo

Criteria, condition, cause, and effect must be communicated for material observations only

Criteria, condition, cause, and effect must be communicated for material observations and significant defficiencies only

Criteria, condition, cause, and effect must be communicated for all engagement observations.

Criteria, condition, cause, and effect do not need to be communicated for insignificant observations with adequate compensating key controls.