Concise, targeted reports are of great value to the organization.
The International Professional Practices Framework does not require internal auditors to issue a written report. So auditors can, in theory, communicate engagement results through any medium that suits the function and the client. For most departments, though, this is done via a written report that documents the engagement and prompts senior managers to action.
A well-written internal audit report, which some may argue is a rare thing, should be easy to read and review and even easier to act on. Whether new or experienced, internal auditors can always benefit from a refresher on the basics of audit report writing.
