Internal auditors need to shift the focus of audit reporting from their own priorities to those of the client.
The audit report was 25 pages long. The results didn’t begin until page 16. Even worse, the audit’s purpose was not revealed until well into the document. It appeared past the auditors’ signatures, past a boilerplate that defined internal audit’s role and established its independence, and past a description of the standards that were audited against. On the fourth page, 600 words into the audit report, the authors included just a single sentence that explained, albeit vaguely, why the audit had been performed.