Global Practice Guide: Communicating Final Engagement Results
Global Practice Guide | Global Guidance | September 18, 2025
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Timely and effective communication of internal audit results enhances governance, risk management, and control processes, promoting process improvements and positive change. This guide describes the process for understanding, developing, and communicating engagement results from start to finish, focusing on written reports and presentations for stakeholders.
It includes guidance on monitoring the implementation of recommendations or action plans and supports conformance with the Global Internal Audit Standards™.
Tools to use with this practice guide
The guide is accompanied by two tools:
This guide replaces the 2016 Practice Guide “Audit Reports: Communicating Assurance Engagement Results.”