Delivering Quality Audit Reports

At the conclusion of an audit, the internal audit team presents its findings to the audit client. These findings are typically communicated as part of an internal audit report.

The internal audit report should reflect the quality and efforts of the audit work performed. This course reviews some basic best practices, American English grammar rules, and sentence structure rules. Note: if you are writing in another language, the general rules will apply, however, the specifics may not.

This course provides an overview of best practices and strategies for internal audit reports.

products.sku: 1010.LMS.LM01.0094.01.01
products.price.withdiscount: $59.00

Who will benefit from this course?

This course intends to provide an overview of the best practices and strategies for internal audit report writing. This course will benefit internal auditors seeking an overview of best practices and strategies for internal audit reports. 

Course Objectives

Identify best practices and strategies that ensure audit reports are accurate, objective, clear, concise, constructive, and complete.


Audit Interviews

A significant element of internal audit engagement planning and execution is gathering information through audit interviews. Interviews often drive the nature of the engagement and can shape an auditor’s perception of the business area. Therefore, successful interviewing is vital to any internal audit effort.

This course will establish the importance of effective interviewing skills. Additionally, the phases of an interview will be discussed, and effective interview techniques will be demonstrated.


Audit Evidence and Workpapers

The internal auditor must always remember to apply a healthy level of professional skepticism when evaluating audit evidence. Professional skepticism means that internal auditors take nothing for granted; they continuously question what they hear and see, and critically assess audit evidence. They do not assume by default that audited personnel are either honest or dishonest.

This course provides an overview of methods for gathering and evaluating audit evidence and characteristics of well-prepared workpapers.


Internal Control

Essentially, there are few activities within an organization that are more important to its success than maintaining internal control. Internal auditing adds value to the organization, as it provides management with assurance that adequate controls are in place, that they are working as intended, and that any failures are investigated and remedied in a timely manner.

This course introduces learners to types of controls, and how to interpret internal control concepts and types of controls. It describes the impact of organizational culture on the overall control environment and identifies the impact of organizational culture on individual engagement risks and controls.


Communication Basics

The primary focus of this course is to provide you with an overview of communication and the importance of communication during engagements.

An internal auditor’s success greatly depends on interaction with other people. In short, people skills greatly impact audit engagement work, as well as personal objectives.

The importance of communication is expressed in The IIA Practice Guide “Demonstrating the Core Principles for the Professional Practice,” available on the IIA website. The seventh core principle states “effective internal auditing requires effective communication,” which relates to several International Standards for the Professional Practice of Internal Auditing in The IIA’s International Professional Practices Framework (IPPF).