Final answer:
The IIA does not require recommendations to be included in an audit report; purpose, scope, and results are necessary components. The answer is option D.
Step-by-step explanation:
According to the Institute of Internal Auditors (IIA), recommendations are not a mandatory component to be included in an audit report. While an audit report typically includes the purpose, scope, and results of the audit, recommendations are often provided to add value but are not a requirement for the report's completeness.
It's important to ensure that all other vital elements of the audit are covered clearly and adequately to maintain the quality and integrity of the report.