ABSTRACT
Introduction One of the outcomes of operational reviews is the identification and communication of findings. If conditions and practices meet expectations, the internal auditor can notify the relevant stakeholders that performance was satisfactory. When there is a discrepancy between the criteria and existing conditions, the CCCER/5C model provides a structured, reliable, simple, yet effective framework to document these conditions. By following the model, internal auditors will organize their facts and be better prepared to deliver a compelling argument for management to adopt their recommendations.
