Why write audit reports?
•Required by Standards.•Inform
-Tell what auditors found.
-Convince management of worth
-Move management towardchange and improvement.
Sawyer’s Internal Auditing
. Institute of Internal Auditors
5 Characteristicsof a Good Audit Report
It complies with Yellow Book standards.
It achieves its purpose.
It is clear.
It lets the reader know the severity of theproblems.
It lets the reader know how to correct theproblems.
(Based on a list from the
Basics of Business Writing
by Marty Stuckey, 1992)
From Audit to Report
Work paperSummariesWork paperSummariesReport
Work paperWork paperWork paperWork paperProgramOverall Audit Objective(s)