Auditing IT Infrastructures for Compliance, 3rd Edition

Anatomy of an Audit Report

We will use a simplified audit report format to drive our discussion on audit content. The exact audit report template will vary by an organization’s industry, needs, and type of audit being documented. Often a professional practices group within the internal audit department will set strict standards on the format and content to be used. These strict standards help to maintain consistency across audits and will address any regulatory requirements for the particular industry.

A simplified audit report format will include three report sections, as follows:

1. Executive summary

2. Background

3. Findings and issues

The executive summary section will contain the overall opinion, judgment, or conclusion reached. Audit reports ...