ABSTRACT
Reports should be clear and avoid jargon and overly-complex and technical language that readers may find confusing. The audit report is written to share and communicate the results of the audit, but also should be written persuasively to convince the reader of the significant of the findings. Reports should compel management to take corrective action. Audit clients may offer to correct an issue during fieldwork and ask that in return it not be mentioned in the report. The percentage of the audit that should be allocated to writing the audit report varies. Audit reports are the product of internal auditors and in most cases the only thing that audit clients see. As such, it should be done professionally, accurately, and delivered promptly. Audit reports should be written accurately, objectively, clearly, concisely, constructively, the information presented should be complete, and the reports should be published promptly.
