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Writing Internal Audit Reports

Home.Audit, Governance, and Risk Management.Writing Internal Audit Reports

Writing Internal Audit Reports


This course utilizes a combination of presentations, discussions, case studies, videos, role-playing, and interactive exercises to transform the acquired knowledge of the participants into practical application.

Course Objectives

By the end of the course, participants will be able to:

  • Identify barriers that hinder effective written communication and overcome them.
  • Prepare audit reports.
  • Present audit findings clearly and concisely.
  • Identify the target audience and adopt a writing style accordingly.
  • Produce a draft of the audit report.

Target Audience

All internal auditors and IT auditors who are responsible for preparing and revising audit reports.

Training Program Content

  • Introduction to Report Writing
  • Value of Audit Reports
  • Importance of Measurement
  • Ensuring Reports Meet Requirements
  • Maintaining Quality
  • Elements of Written Communication
  • Barriers to Written Communication
  • Structures of Written Communication
  • Techniques for Clear Writing
  • Writing Procedure
  • Writing Preparation
  • Writing the First Draft
  • Audit Report Findings and Presentation
  • Structuring the Audit Report
    • Key Elements
    • Identifying the Audience
    • Potential Results
    • Technical Appendices
    • Summarizing Work Papers as Reports
    • Pre-Structured Worksheets
  • Variations in Report Types
  • Formulating Audit Reports
  • Analyzing the Expected Audience
  • Who is the Audience?
  • Number of Readers
  • Organization Position
  • Knowledge Background
  • Audit Position
  • Personal Agendas
  • Interesting Topics
  • Key Stakeholders
  • Draft Writing
  • Scheduling Time
  • Writing as Desired
  • Organizing Ideas
  • Writing a Quick Draft and Revising Later
  • Using Clear Writing Techniques
  • Evaluating the Draft
  • Checking for Substance and Strategy
  • Capturing and Retaining Reader Attention
  • Revising Audit Reports
    • Report Revision
    • Weak Points
    • Causes of Auditor Frustration
    • “Kilroy Was Here” Syndrome
    • Editing Material for Readability, Health, and Style
    • Editing Other People’s Work
    • Applying Appropriate Levels of Editing
    • Making or Not Making Changes
    • Writer’s Pride in Authorship
  • Building a Desire to Write Well
  • Final Audit Report
    • Producing the Final Copy
    • Adding Finishing Touches to the Report
    • Distribution Methods
    • Management Responses
    • Audit Responses
    • Selling the Report
    • Writing the Summary
    • Supporting Evidence
    • Presenting Report Findings
    • Responding to Questions

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