European Institute of Management and Finance | Audit Report Writing
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Audit Report Writing

Audit Report Writing


Internal Audit Reports are the most important communication tool of all Internal Auditors and are addressed to all levels of Senior Management and the Board of Directors. The Internal Audit Reports represent the end result of weeks of reviews, analyses, interviews and discussions. How well you communicate that information is critical to getting the results you are seeking.


A well-written Audit Report can enhance the credibility of both you and the Internal Audit function, whereas a badly-written report can have the opposite effect. Internal Audit Reports demonstrate the value of your work as they provide information on the areas you reviewed and that needs to be addressed.




During the seminar attendees will gain a good understanding of how to elaborate Internal Audit Reports that conform with the International Standards for the Professional Practice of Internal Auditing, how to organize and present their audit findings by sending all the important messages in a way that is generally accepted and to cause action from Senior Management and BOD members, especially in putting corrective action plans.

Attendees will also understand how to organize audit reports and how to write with greater clarity, how to present complex information simply for readers to comprehend and how to recognize the needs of their audience.

Furthermore they will understand how a typical audit report or an executive summary is structured in  order to add value in their “internal and external clients”, remaining clear and objective in the way they are written, and avoiding usual mistakes, through participation in highly interactive and  practical Case Studies.



A well written audit report adds value to your clients by providing:


  • Concise and persuasive reports
  • Observations and conclusions that can be easily communicated to a broad audience
  • Conclusive data that will enable them to take necessary action



The keys to an effective audit report are:


  • Knowing your reader and how to craft an audit report that will get their attention
  • Understanding the IIA Standards for report writing
  • Developing the best audit report structure for your situation
  • Knowing how to write effective audit findings
  • Understanding techniques to enhance the quality and look of your report



Seminar Content


  • The International Standards for the Internal Audit Reports
  • The objective of the Internal Audit Reports
  • Criteria for a good Internal Audit Report
  • Main problems when drawing up the Internal Audit Reports
  • 7 important characteristics of the Internal Audit Reports
  • Factors of audit findings
  • Minimum contents of Internal Audit Reports
  • Basic rules of Reporting
  • Analysis of Internal Audit Reports
  • Auditor’s Recommendations
  • Techniques for designing Internal Audit Reports
  • Best practices for Internal Audit Reports
  • Best ways for presenting audit findings and recommendations
  • The process of communicating the draft report to the necessary parties and obtaining their responses, audit report approval process, and distribution of the final report.
  • Steps for Internal Auditor’s success
  • Case Studies
  • Analysis of real Reports of various types
  • Analysis of practical examples – real cases



Who should attend
The seminar will be helpful to all officers and staff working in Internal Audit Units (Chief Audit Executives, Audit Directors, Audit Supervisors, Audit Managers, and Staff Auditors), officers working in Compliance Units, External Auditors and Audit Committee members.