Effective Reporting Seminar

Additionally, this process is not an inherent talent, but an acquired skill.

The presentation, format, and contents of an audit report will be influenced by many environmental factors (management style, variety of readers, audit mission, established relationships, etc.).

The responsibilities of the internal auditor are not fully discharged until the auditee and management have received the results of the audit work and have responded accordingly.

The auditor's contributions are measured by the increases in operational effectiveness and the efficiency and economy that result from management action prompted by the audit report.

The audit findings have to be reported promptly, precisely, and clearly, while keeping in mind that the report also reflects the thinking, attitude, and competence of the auditor.

REPORTING RESPONSIBILITIES

AUDIENCE ANALYSIS

REPORT CONTENT & FORMATS

WRITTEN PERFORMANCE INVENTORY

Readability

Correctness

Appropriateness

Audit Report Criteria

Cluttering Phrases

Wordiness

Unnecessary Repetition

Guides for Using Charts, Graphs & Exhibits

Conclusions

Opinion Objectives

DEFICIENCY FINDINGS

Characteristics of Good Deficiency Findings

MARKETING THE REPORT

REPORTING TO THE AUDIT COMMITTEE

Responsibilities

Frequency

Report Formats

Report Contents