What are the normal components of an internal audit report and to whose attention is the internal audit report issued?
A. The normal components of an internal audit report include: • Executive Summary. • Summary of Findings. • Findings and Recommendations. • Comments and Recommendations on Internal Controls. A draft audit report is issued to the attention of Assistant Commissioner of the division or function being audited. A final report, along with the corrective action plan, is issued to the Chief of Staff.
