What should auditors demonstrate when presenting the results of an AML audit?

When auditors present the results of an Anti-Money Laundering (AML) audit, it is essential to demonstrate how the findings compare with established standards of measurement and the effectiveness of internal controls. This aspect is critical because it provides a framework for assessing the organization's compliance with regulatory requirements and the effectiveness of its AML programs.

By comparing results with standards, auditors can highlight areas where the organization meets or exceeds expectations as well as areas requiring improvement. This benchmarking against known standards not only helps in understanding the current performance but also facilitates the identification of specific weaknesses in the AML processes, ensuring that management has a clear basis for remediation efforts.

Furthermore, emphasizing control effectiveness leads to targeted discussions about the adequacy of existing measures and whether any changes are necessary to enhance overall compliance. This comprehensive analysis can drive meaningful conversations regarding risk management and strategic decision-making within the organization, ultimately reinforcing a stronger AML posture.

Other choices, while they might provide relevant information in different contexts, do not focus on the fundamental purpose of an audit report, which is to assess effectiveness against standards and drive improvement in compliance practices.