Auditing IT Infrastructures for Compliance, 2nd Edition

CHAPTER 7

Writing the IT Infrastructure Audit Report

AFTER DOING AN AUDIT, the final report is arguably the most important part of the process. The report provides the means of communicating the results of the audit. This effectively drives management to consider resources and appropriate steps to improve compliance across the IT infrastructure. The primary purposes of the audit report include the following:

•  Communicating the results

•  Preventing misunderstanding of the results

•  Facilitating follow-up corrective actions

Various entities and standards provide guidance on what should be included in the final report. These include, for example, the following:

•  The American Institute of Certified Public Accountants (AICPA)

•  The Institute ...