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What is Audit Report

Chapter 8

Discloses all significant facts known when conveying audit engagement results.

Published in Chapter:

Activity: Initializing the IT Audit Report

Source Title: IT Auditing Using a System Perspective

DOI: 10.4018/978-1-7998-4198-2.ch008

Abstract

After assessing sufficient, reliable, relevant, and useful evidence from planning through fieldwork, formal IT audit results communication is the next IT audit activity. IT audit area reporting conveys an opinion concerning control adequacy after planning, studying, and testing material or significant auditable units. Completing the working papers review and assessment prepares the in-charge IT auditor for drafting a report stating an opinion reflecting conclusions drawn from engagement area evidence. Reviewing the audit report draft with audit area personnel is a courtesy that can ensure final audit report validity, Chapter 8 details draft audit reporting preparation, review, and distribution. Chapter 8 also details the IT audit closing conference as well as the final audit review and distribution.

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