Global Practice Guide: Communicating Results of Internal Audit Services
Global Practice Guide | Global Guidance | December 16, 2025
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This guide and its companion tool support the implementation of Standards 11.3 Communicating Results and 14.5 Engagement Conclusions by covering four key types of results of internal audit services, including (1) the significance of assurance engagement findings, (2) assurance engagement conclusions, (3) advisory engagement conclusions, and (4) conclusions across multiple engagements.
The guide supersedes “Formulating and Expressing Internal Audit Opinions,” published in 2009.