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April 2013 » Effective Audit Report Writing
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Guarav Kapoor, and Connie Valencia, CIA, CRMA, and Six Sigma Yellow Belt
Writing an effective audit report is more of an art than a science. Although an internal audit report contains hard facts and requires internal auditors to maintain their independence and objectivity, it must still deliver a clear message that generates the appropriate reaction. Stakeholders and other readers of the report should be able to understand the purpose, value, and results of the audit within the first few moments of reading the report. (It is also important to distinguish between internal audit reports and the audit report on the financial statements, which is prepared by a company's independent auditors.)
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