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Internal audit reports are typically distributed to the following stakeholders: Process owners and management. Senior management. The board. Other stakeholders as deemed necessary (such as external auditors). According to Standard 2440 – Disseminating Results, “The chief audit executive must communicate results to the appropriate parties.”
An independent Auditor’s Report is an official opinion issued by an external or internal auditor as to the quality and accuracy of the financial statements prepared by a company. The report is a primary source of communication between the auditor and users of financial statements.
As a general principle, external auditors should be able to use evidence and reports obtained from the internal audit function to assist them in their audit work, inform their understanding of the organisation and its control environment and help identify and assess the risks of material misstatement.
8 Ιαν 2024 · To safeguard their impartiality, many organizations establish an internal audit function that reports functionally to the audit committee of the board, rather than directly to management. External auditors, by contrast, are independent of the organization.
24 Ιουν 2024 · Similar to external audits, internal audits are conducted through planning, auditing, reporting, and monitoring steps. Internal audits may enhance the efficiency of operations,...
23 Ιουν 2023 · Internal audit reports to the organization’s management or the board of directors, while external audit reports to external stakeholders, such as shareholders or regulatory bodies. Internal audit serves the internal needs of the organization, providing insights and recommendations for improvement.
This practice guide focuses specifically on communicating internal audit results through written reports, and provides guidance on how to: . Identify the key components of an effective internal audit report or presentation. Create and organize an effective written internal audit report.
