Which role is not considered a change agent when an organization wants to implement structural changes?

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?

Which of the following audit steps would be most effective to review proper recording of and accountability over physical assets?
I.Physically inspect all assets on the organization's property.
II.
Select a sample department and physically inspect assets in the department.
III.
Select a sample from the organization's records of physical assets and physically locate each asset.
IV.
Identify assets at a sample of locations and trace to the organization's records.

The following audit observation was included in the final audit report:
"Our review concluded that bank reconciliation statements for March and April did not show evidence of supervisory review. We recommend strict compliance with the controller's manual, which requires the department head to place their initials on the reconciliation statements to document their review."
Which of the following attributes are missing from the above audit observation?
1.Criteria.
2.Condition.
3.Cause.
4.Effect.

According to the Standards, which of the following would have the least direct interest in the draft report of a compliance review of the purchasing function?