Audit Results Session @PAGE@

Audit Type

Report Status

Audit initiated by

Audit Subject

Follow up status

Executive Summary

The Executive Summary provides an overview of the audit results. This section should normally present overall conclusions and recommendations as related to the audit objectives identified under the Purpose and Scope section. The executive summary may include:


This section provides information about the audit area. It should include any background information needed to understand the audit area and the significance of the audit. The amount of detail necessary will depend on the intended reader.

Purpose, Scope and Methodology

This section provides information about the audit. It should indicate why we did the audit, what was included and not included in the audit, the time period audited, and the audit objectives. It may include audit methodology, i.e. document review, interview, inspection, etc. Auditors should report the scope of their work on management controls and non-conformities found during the audit.

Audit Results and Recommendations

This section should include detail write-ups of individual audit comments and recommendations. Each individual comment should include all of the information described below under "Elements of A Comment".


Elements of a Comment The foundation of well-written audit reports are the comments (findings) and recommendations. Effective audit reports provide well written comments that include all of the basic elements including condition, criteria, cause, effect and follow-up.

Opening Statement The opening statement should be a brief summarized statement of the condition and effect. The goal or standard is usually implied but may on occasion also be stated.

Criteria Following the opening statement provide an explanation of management goals and the standards, or measures used to evaluate the program, function, or activity. Criteria are what the condition should be. This can be:

Condition The condition is how effectively management/execution is achieving goals or meeting standards. One of three possibilities:

Condition should be clearly stated followed by detail supporting evidence from audit work. This section should expand on the opening statement.

Cause Begin with a direct statement of reason things have gone well or poorly. Follow this with any necessary substantiating evidence. Possibilities include:

Two key points should be addressed:

Effect Clearly state the results of the condition in quantifiable terms when possible.


Recommendations Recommendations are possible or suggested corrective actions to rectify negative conditions. They should be listed under a lead statement such as: (example) “We recommend that the affected officer: amends... establishes... implements..." Recommendations should be stand-alone statements that can be read out of context and still make sense. Example: “We recommend that the affected officer puts in place a mechanism for monitoring timeliness of cash collections.”



Audit/AuditResultTemplate (last edited 2016-05-10 11:59:47 by BenediktHeintel)