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It is important to write the Assessment Report without the help of personnel who conduct the work being assessed
Correct Answer: B
It is important to confirm observations and recommendations with personnel who conduct the work being assessed. Engaging with them ensures accuracy and relevance in the findings and recommendations, as they provide context and insights that the assurance team might not have. This collaboration helps to avoid misunderstandings and ensures that the recommendations are practical and feasible for implementation. References: * ISO 19011:2018 - Guidelines for auditing management systems * COSO Internal Control - Integrated Framework
