Principles of effective audit reporting
Audit reports are the primary means by which audit findings are communicated to stakeholders. These stakeholders often include IT managers, senior executives, and other non-technical folks who rely on these reports to make informed decisions. The pressure is on the auditor to ensure that audit reports are written clearly and concisely.
Clarity involves using straightforward language and avoiding unnecessary jargon. Simplicity means focusing on the essential information and presenting it logically and easily. As an IT auditor, your goal is to ensure that any reader, regardless of their technical background, can quickly grasp the key findings and their implications because you write them clearly and simply.
Figure 10.1 gives an overview of the basic development of an audit report. Auditors may experience some variance in this process but overall the steps are generally similar.
Figure 10.1 – Audit reporting...
