Which of the Following Is True of Engagement Recommendations

Which of the following is true of engagement recommendations?

A) Specific suggestions for implementation must be included. II. The internal auditor's observations and conclusions may serve as the basis. III. Actions to correct existing conditions or improve operations may be included. IV. Approaches to correcting or enhancing performance may be suggested.
B) I only
C) III only
D) I, III, and IV only
E) II, III, and IV only