The internal auditor should discuss conclusions and recommendations at appropriate levels of management before issuing final written reports. Another technique is the review of draft audit reports 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 of the findings, conclusions, and recommendations. Although the level of participants in the discussions and reviews may vary by organizations 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 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.