Reports should be objective, clear, concise, constructive, and timely. Objective reports are factual, unbiased, and free from distortion. Findings, conclusions, and recommendations should be included without prejudice. Clear reports are easily understood and logical. Clarity can be improved by avoiding unnecessary technical language and providing sufficient supportive information.
Concise reports are to the point and avoid unnecessary detail.
They express thoughts completely in the fewest possible words. Constructive reports are those which, as a result of their content and tone, help the auditee and the organization and lead to improvements where needed. Timely reports are those which are issued without undue delay and enable prompt effective action. Although audit-report format and content may vary by organization or type of audit, they should contain, at a minimum, the purpose, scope, and results of the audit. Audit reports may include background information and summaries.