As the demand for internal audit value shifts from a retrospective view to a forward-looking perspective, internal auditors are expected to adapt with innovative methods to assess and communicate internal audit results. Stakeholders need clear and concise reports that prioritize engagement observations based on urgency and overall impact. This new guidance was created to support practitioners in writing reports that resonate with stakeholders and effectively communicate key messages in a timely manner.
Audit Reports: Communicating Assurance Engagement Results offers guidance to audit practitioners on how to effectively communicate the results of internal audit engagements to stakeholders. The guide addresses key considerations such as tailoring the report to multiple audiences, structuring the report to maximize impact, and accounting for follow up and corrective action.