The audit report communicates the results of the audit work. For that
reason alone it is perhaps one of the most important parts of the audit
process. It is important because it is what the department and senior
management sees, and in some cases may be the only product of our work that
management receives. If written and communicated well, it can act as a
positive change agent prompting management to take corrective action.
Writing an effective audit report starts with a clear understanding of
how the report will be used, viewed, acted upon by department management.
Audit reports have three major objectives:
Inform: To make department management aware of a situation by
communicating the results of our audit work.
Persuade: To convince department management that our comments are
valid and worthwhile.
Results: To convince department managers to take appropriate action.
If you have tools or resources
that would make this page an effective resource please send them toeditor @ auditnet.org.
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