Best Practices for Writing Effective Audit Reports

A great audit report is one that clearly communicates the objectives, scope, and findings of an audit engagement, motivating its audience to take internal audit’s recommended actions as a result.

The IIA Standard 2410 - Criteria for Communications, outlines what a report must contain (scope, objectives, results, recommendations and action plans, and applicable conclusions) and what it should contain (the internal auditors’ opinion, when appropriate), but there are additional steps you can take to ensure your message is heard. After all, Standard 2410 was written about communicating, not reporting.

Here are a few tips to turn your reports into a true communication tool:

  • Stay objective: Write in a tone that appeals to the reader rather than making judgments about findings.
  • Keep it short: Most audiences will be more receptive to a report that is brief and to the point.
  • Avoid jargon: Not everybody reading the report may know internal abbreviations or technical terms.

Learn more from these four top resources, including tips on writing executive summaries, best practices for making your audit report digestible, and what to include in the detailed report. Plus: Elevate your next report by following the Audit Reporting Checklist to boost clarity, effectiveness, and impact.



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