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Audit Report Writing



Internal auditors need to create reports that are clear, logical, and convincing. Creating compelling content needs a good presentation of facts and the correct sequencing of observations and findings. This introduction to audit report writing shows you how to produce reports that have an impact and add value to your organization.

Course Objectives:

At the end of this course the participants will be able to: 

  • How Do You Write a Good Audit Report?

  • Background or Overview of the Audit Area Reviewed.

  • Scope Approach (what we looked at).

  • Audit Period (what period was included).

  • Findings Summary (positive findings; issues or problems).

Targeted Audience:

  • Financial Managers who wish to broaden their scope of understanding of the audit of projects and contracts
  • Project Managers who will benefit from understanding the risk assessment and audit process in order to improve project outputs
  • Internal Auditors who wish to develop their technical skills and compliance
  • External Auditors who are involved in interim audits or agreed-upon procedures
  • Accounting Professionals who wish to improve their career opportunities

Course Outlines:

Unit 1: 

  • Reference Everything
  • Include a Reference Section
  • Use Figures, Visuals, and Text Stylization. 
  • Note Key Statistics about the Entity Audited. 

Unit 2: 

  • Include Detailed Observations. 
  • Always Perform a Quality Assurance Check. 
  • Avoid Blame – State the Facts.
  • Be as Direct as Possible.

Unit 3: 

  • Process of the project audit:

    • Preparatory phase

    • Performance phase

    • Evaluation / analytical phase

    • Conclusion phase

  • Audit Reporting Checklist

  • Writing the Detailed Report

  • Review of resources

Unit 4: 

  • Audit methodology according to individual phases and areas
    • “Project initiation” phase
    • The “Project proposal” phase
    • The “Project planning” phase
    • The “Project realization” phase
    • The “Project completion” phase
    • Behavioral competence
    • Overall evaluation
  • Have the confidence to write an effective management system audit report
  • Record audit evidence concisely in an audit report
  • Audit of engagement with contractors

Unit 5:

  • Assess audit findings (nonconformance and opportunity for improvement (OFI))
  • Write audit reports (nonconformance, OFI, and process effectiveness)
  • Write an executive summary
  • Writing the audit report
  • Audit report content
  • Presenting/implementing audit report

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