Which procedure provides the GREATEST assurance that corrective action to an audit report has been taken?

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Which procedure provides the GREATEST assurance that corrective action to an audit report has been taken?
A . Performing subsequent audit tests to verify resolution of the deficiencies
B . Inquiring about the current status of the recommendation
C . Reporting to the audit committee or the board of directors concerning specific action taken or lack thereof
D . Requesting a written management reply to the audit report, identifying corrective action for each deficiency

Answer: A

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