AUDIT
REPORT
REPORT
Accurate and timely reporting are essential. However, it is also important to remember that reporting also reflects the thinking, attitude and competence of the auditor and understanding of the audience. In the end, the objective should be to provide superior customer service - not just meeting, but surpassing management's expectations. Gaining a partner in management!
CUSTOMER
Who is your most important customer? Internal auditors need to determine this first in order to ensure they are meeting the customers expectations. Who are the customers of internal audit? Who is the most important customer?
. The process owner?
. Senior management?
. Executive management?
. Audit Committee of the Board of Directors?
. External Auditors?
. Others?
NEEDS
Once identified, the customers needs and expectations are identified via surveys, discussions, etc.
. What do the customers want and need from internal audit in order to carry out their responsibilities?
. What are the responsibilities of the Audit Committee of the Board of Directors?
EXPECTATIONS
What are their expectations?
. Process owner?
. Senior management?
. Executive management?
. Audit Committee of the Board of Directors?
. External Auditors?
. Others?
OTHER QUESTIONS NEEDING ANSWERS
. What do they want to know?
. What is their level of understanding?
. How do they use the audit report?
. What is their opinion of the current reporting process?
. What level of detail do they want?
. Does the report format need to be changed?
Identifying who the customer is and writing to that customer is essential!
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