Which of the following is a key activity in the auditing stage of accountability?

The auditing stage of accountability emphasizes the systematic evaluation of an entity's operations and the outcomes of its activities. In this context, arranging for assessments of activity results is crucial as it allows auditors to determine whether the organization has effectively achieved its objectives and whether resources were used in a manner that aligns with established goals and regulations.

Assessing activity results involves examining both the efficiency and effectiveness of the underlying processes and programs. This process often includes analyzing performance indicators, evaluating compliance with regulations, and ensuring that the intended results are met. By focusing on the assessment of outcomes, auditors help enhance transparency and accountability, providing stakeholders with valuable insights into the organization's performance and decision-making.

While other activities like issuing financial reports, tracking resource expenditures, and creating accounting structures are important components of the broader accountability framework, they do not directly encapsulate the core function of auditing, which is to critically evaluate how well an entity has performed relative to its objectives. This distinction highlights the importance of assessment in the auditing process, affirming why it is identified as a key activity in this stage of accountability.