Developing Audit Findings

Course Objectives

1. Explore the importance of critical thinking when developing audit findings.
2. Identify good writing strategies.
3. Utilize good writing strategies to improve writing quality.
4. Practice how to develop audit findings that are accurate, objective, clear, concise, constructive, complete, timely, and actionable.
5. Develop audit findings that articulate the connection between the evaluation criteria and the condition, and explain how the findings can impact the ability of the activity under review to meet organizational objectives.
6. Explain the importance of conducting team vetting of audit findings.

Course Topics

1. Value of Audit Findings
   • Audit finding guidance.
   • Why audit findings are written.
   • Users and readers of audit findings.
   • Importance of applying critical thinking when developing audit findings.
2. Overcoming Common Mistakes in Writing Audit Findings
   • Writing strategies to ensure conformance with the Global Internal Audit Standards, particularly Standard 11.2 Effective Communication.
   • Techniques to properly address technical terminology in writing audit findings.
   • Vetting audit findings to overcome common writing mistakes.
3. Developing Effective Audit Findings
   • Components of an audit finding.
   • Composing audit findings so they are actionable.
   • Developing audit findings.
   • Vetting your writing with teammates to improve audit findings.

Who Should Attend:

By participating in this course, internal auditors in all sectors and at all levels will be able to recognize what should be included in an effective and actionable audit finding that will meet professional standards. By honing critical thinking and writing skills, internal auditors can distinguish themselves as effective communicators and trusted advisors.