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ISACA Certified Information Systems Auditor · Isaca
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The primary benefit of issuing audit findings along with related action plans, owners, and target dates is that it establishes accountability for addressing the issues. When specific individuals or teams are assigned responsibility for corrective actions with clear deadlines, it ensures that the necessary steps will be taken to remediate risks or deficiencies.
A is the answer
A. It establishes accountability for the action plans.