What type of information should audit findings include for effective decision making?

For effective decision-making in the context of audit findings, it is essential to include specific references to audit criteria. This is because audit criteria serve as the standards or benchmarks against which the organization's processes and controls are evaluated. By referencing these criteria, auditors provide a clear and structured basis for their findings and assessments. This allows management and stakeholders to understand the rationale behind the conclusions drawn from the audit, making it easier for them to formulate informed decisions and take appropriate actions based on the audit results.

Including specific criteria helps ensure that the findings are objective and aligned with the established requirements, standards, or regulations. It enhances the credibility and reliability of the audit process. Decision-makers can then identify not just what the issues are, but also how they relate to the organization's compliance or performance against the established standards, which is crucial for prioritizing corrective actions.

In contrast, the other options do not contribute effectively to decision-making in an audit context. Describing audit participants or providing general comments on team dynamics lacks relevance to the audit's goals. A summary of organizational structure, while informative, does not offer insights directly related to the audit's findings or criteria, thus being less valuable for decision-making.