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​Breaking Down the Audit Report

Digital Sara James Jun 01, 2021

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.

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Sara James

PHD, CIA, is an internal auditor and the owner of Getting Words to Work in Oxford, U.K.