How to present an audit report

Preliminary information

  1. Auditor’s name
  2. Date and time of audit
  3. Place of audit
  4. Scope of audit
  5. Name of auditee (organisation and personnel)

Contents

  1. Explicit reference to all standards used in audit
  2. Evidence viewed
  3. Compliant or non-compliant
  4. Remarks, e.g.
    1. What was done well
    2. Suggestions for improvement
    3. Risks identified
    4. Corrections required
    5. Questions of interpretation (e.g. borderline cases)

Conclusion

  1. Feedback on audit
  2. Date submitted