Why aren good practices sited in an audit report?
The objectives of an audit report are to tell what was found, convince management of the work and validity of the findings and move management toward change and improvement. To accomplish these objectives, audit findings that strengthen the control environment and require management action are given the most attention. However, the report must also be objective and offer an unbiased view of the control environment. This is accomplished in the summary section of the report where an overall assessment of the internal controls is provided, e.g., good, adequate, needs improvement or inadequate. Additionally, a short paragraph will offer the reader an overall assessment and could mention some of the stronger controls in the organization.
