What describes a noteworthy effort in terms of findings?

An improvement compared to previous audits signifies a noteworthy effort in terms of findings because it indicates progress and positive changes in an organization's processes or systems. This improvement reflects the organization's commitment to addressing previous deficiencies and enhancing overall performance. Recognizing enhancements is crucial as it showcases successful implementation of changes, adherence to standards, and a proactive approach to continuous improvement. Such progress can boost the organization's credibility and demonstrate effective management practices, fostering a culture of ongoing development.

The other options reflect various challenges or failures rather than improvements. For instance, systemic failures and significant breakdowns highlight areas needing attention rather than showcasing effort. A corrective action that was never implemented points to a lack of progress or commitment rather than an effective response to previous issues. Hence, the focus on improvements is the key aspect of recognizing noteworthy efforts in audit findings.