An audit report is the result of an audit. With the help of an audit report, a security audit company expresses its opinion on the information being audited. The content and form of the audit report are essential. As a rule, a qualitative auditor's report is accurate, concise, simple, practical, and understandable even for a person far from this subject. A good report has the following qualities: - Independent and impartial approach; - Factual information; - Direct exposure to weakness in control; - Positive outlook, balanced criticism; - Effective presentation. This report is accurate, concise, and up-to-date.