Summary reports highlighting audit results may be appropriate for levels of management above the auditee. They may be issued separately from or in conjunction with the final report. Alternatively, the signature may appear on a cover letter. The internal auditor authorized to sign the report should be designated by the director of internal auditing. If audit reports are distributed by electronic means, a signed version of the report should be kept on file in the internal auditing department.
Objective reports are factual, unbiased, and free from distortion.
Findings, conclusions, and recommendations should be included without prejudice. If it is determined that a final audit report contains an error, the director of internal auditing should consider the need to issue an amended report which identifies the information being corrected. The amended audit report should be distributed to all individuals who received the audit report being corrected. Audit findings emerge by a process of comparing what should be with what is. Whether or not there is a difference, the internal auditor has a foundation on which to build the report.