Audit Report Writing - Training - The Institute of Internal Auditors (IIA)
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Audit Report Writing

Your opportunity to...
  • Recognize the criteria for, and importance of, writing audit reports.
  • Complete the five components of an audit observation.
  • Construct an audit report.
  • Develop reports that are accurate, objective, clear, concise, constructive, complete, and timely.
Calling all...
  • Auditors at all levels who write or review audit reports.
  • Those responsible for developing audit-report structures and formats.
Course Description

Prerequisites: None
Advanced Preparation: None
Delivery Method: Group-Live and Group-Internet-Based


ATTENTION!

This seminar focuses on the organization and structure of audit reports. You should consider the seminar “Effective Writing for Auditors” as an alternative if you are seeking a seminar that focuses on writing skills.

Persuasive communication is an essential skill for auditors at all levels, and high-quality audit reports are a key communication tool. By participating in this seminar, auditors in all sectors learn what goes into an effective audit observation and how to organize reports that meet professional standards, elicit management action, and communicate crucial messages to executives and board-level readers. By honing these skills, they can distinguish themselves in their current positions and prepare themselves for advancement.

This is a hands-on, dynamic seminar. It includes lectures, discussions, exercises, and writing practice.

Course Outline
The Audit-Report Writing Task
  • Recognize the criteria for, and importance of, writing audit reports.
  • Explain why audit reports are written.
  • List the readers of your reports.
  • Describe how readers use the reports.
  • Describe limitations placed on your reports and on yourself as a report writer.
Components of Audit Observations
  • Complete the five components of an audit observation.
  • Identify types of “criteria”.
  • Create “condition” summaries.
  • Determine levels of “cause”.
  • Determine levels of “effect” (or “consequence”).
  • Create “recommendations” and “action plans”.
  • List the components of audit observations.
Audit Report Structure
  • Construct an audit report.
  • Evaluate the importance of the various sections included in audit reports.
  • Apply one of the four formats to write an audit Observation.
  • Distinguish the advantages and disadvantages of different report formats.
Quality of Reporting
  • Develop reports that are accurate, objective, clear, concise, constructive, complete, and timely.
  • Develop coherence.
  • Practice objectivity.
  • Ensure sentence clarity.
  • Rephrase technical terminology.
  • Write with readability and conciseness .
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