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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Report Findings

After performing your audit, the next step is to prepare a presentation to report your findings. Reporting is the process by which the auditor conveys to management their findings, including the following:

  • Audit scope
  • Audit objectives
  • Methods and criteria used
  • Nature of findings
  • Extent of work performed
  • Applicable dates of coverage

In addition, the final report should state any restrictions, reservations, or qualifications (concerns) that the auditor holds in relation to the audit. The auditor may provide a final opinion or no opinion based on these potential limitations. Auditors may issue qualified or unqualified opinions:

A qualified opinion means there are restrictions on the nature or the content of the findings.

An unqualified ...

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