They may be issued separately or in conjunction with the final report. Discussion of conclusions and recommendations is usually accomplished during the course of the audit field work and exit conference when draft audit reports are reviewed by the head of each audited unit. These discussions and reviews help ensure that there have been no misunderstandings or misinterpretations of fact by providing the opportunity for the auditee to clarify specific items and to express views on the findings, conclusions, and recommendations. Although the level of participants in the discussions and reviews may vary by audited unit and by the nature of the report, they will generally include those individuals who are knowledgeable of detailed operations and those who can authorize the implementation of corrective action. Reports will 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. Clarity can be improved by avoiding unnecessary technical language and providing sufficient supportive information. Concise 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.