In Which of the Following Cases Is It Appropriate for an Audit

Multiple Choice

In which of the following cases is it appropriate for an audit report to not contain management's response either within the report or as an attachment?

A) Management's response to an audit report is generally not a requirement.
B) Internal controls were found to be properly designed and operating effectively although operations are deemed inefficient.
C) There was insufficient time to obtain management's response during the draft reporting process.
D) An internal audit report contains no observations.