What is developed by an employer from recommendations after an audit?

The correct answer is the action plan developed post-audit. After an audit is conducted, auditors provide recommendations based on their findings, which are meant to enhance the organization's performance, efficiency, and compliance with regulations. The action plan that arises from these recommendations outlines specific steps the organization will take to address identified issues or areas for improvement.

This post-audit action plan serves as a roadmap for implementing the recommendations and ensures accountability within the organization. It typically includes timelines, assigned responsibilities, and measurable objectives to track progress. This structured approach helps organizations systematically prioritize actions based on the audit results, ultimately leading to enhanced operational effectiveness and risk management.

The other options do not reflect the appropriate context. An action plan developed pre-audit would outline preparations or approaches before the auditing process occurs. An action report may summarize findings but does not necessarily indicate the plan for follow-up actions. A corrective action plan, while related, specifically focuses on rectifying non-conformities identified during an audit rather than being the broader term for the overall implementation strategy based on all recommendations.