Summaries, if included, should be balanced representations of the audit-report content. Purpose statements should describe the audit objectives and may, where necessary, inform the reader why the audit was conducted and what it was expected to achieve. Scope statements should identify the audited activities and include, where appropriate, supportive information such as time period audited. Related activities not audited should be identified if necessary to delineate the boundaries of the audit. The nature and extent of auditing performed also should be described.
Findings are pertinent statements of fact.
Those findings which are necessary to support or prevent misunderstanding of the internal auditor's conclusions and recommendations should be included in the final audit report. Less significant information or findings may be communicated orally or through informal correspondence. Whether or not there is a difference, the internal auditor has a foundation on which to build the report. When conditions meet the criteria, acknowledgment in the audit report of satisfactory performance may be appropriate. They usually put the findings in perspective based upon their overall implications.