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Communicating Audit Results:

The Internal Auditor's Report Writing Process (WRIT)


This course, for all auditors involved in any aspect of report writing, concentrates primarily on the internal audit report writing "process."


It addresses the following issues:


-          What is the auditor’s “call” in the audit report?

-          Who should prepare the first draft of the audit report?

-          Should there be a standard audit report? What should it say? What should it not say?

-          Who should review the audit report draft?

-          Who should "sign-off" on the final report?

-          What should an "audit finding" contain?

o   Condition

o   Criteria

o   Effect

o   Cause

o   Recommendation

-          Should the same audit report be sent to the audit committee and the local management?

-          What should be done to follow-up on audit recommendations?


This course provides an overview of an effective report writing process and illustrates examples of "good" reports.


Participants will obtain tools they can put to use on the job.


Participants can use this course to immediately improve their report writing activities.


The course valuable for creating an audit reports that generates action by auditees.


Some prefer to discuss and re-write their own actual audit reports in class. This is generally accommodated by a one and one-half day or two-day course.




Category: Auditing – Internal & External