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The CISA® Prep Guide: Mastering the Certified Information Systems Auditor Exam by John Kramer

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1.12. Communicating Audit Results and Facilitating Change

The audit report plays a unique and influential role in communicating with auditee management. These reports are what the client management pays for when funding an audit. The purpose of an audit report is to inform, persuade, and get results. Readers expect a direct, straightforward, and factual presentation of the results of the audit. Brief statements should be used to encapsulate key ideas and to summarize supporting data. The reports should be issued in a timely manner so they are relevant and useful to the recipients.

The report should flow from the audit test work, findings, and conclusions, and logically compile the work identified in the previous sections into a final result. The report phase is separate and distinct from the audit work phase, and the mind-set and approach are actually intended to be somewhat separate, possibly isolated from one another. You should not perform audit work with the report in mind. The report content should be determined from the results from the test work, which is synthesized and aggregated into a management-specific view of the material details after the test work is performed and the conclusions are made. The report is a summary and conclusion of the root concerns identified in the audit test work, which is reformatted into language that will be understandable and actionable to the management audience, for which it is intended. Audit reporting represents a shifting of gears and ...

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