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Ch 18: Reporting IA results (IA communicarions problems and opportunities,…
Ch 18: Reporting IA results
IA reporting cycle
Audit report follow-up and summarization
Audit report and work paper retention
Preparing and delivering audit reports
Alternative audit report formats
Questionnaire-typr audit reports
Regular descriptive audit reports
Interim or informal memo reports
Summary audit reports
Oral reports
IA communicarions problems and opportunities
Undue haste in the transmission of message that undermine clarity and/or credibility
Perception that the sender wishes to satisfy personal needs, that including emotional resistance and blocks
Use of words that can have multiple meanings or can convey unintended meanings
Failure to build needed foundations for the core message, and related bad tiking
Failure to properly evaluate the capacity of the recipient to receive and understand the message
Lack of clarity or conviction because of reluctance to the cause the receiver dissatisfaction
Ignoring temporary emotional stress by either the sender or receiver
Impact of nonverbal actions such as ton of voice, facial expressions, and manner of communication
Not giving proper consideration to the power relationships of message senders and receivers
Not giving consideration to the perceptions and related feelings of the eexipient
Published audit reports
Key elements
Elements of the audit findings
The central message of report
Short, simple sentences and word the audience understands
A brief summary of the overall audit report
Elements of audit finding
What's found
IA's criteria for presenting the finding
Criteria of comparables
Criteria of the elements
Criteria of extremes
Criteria of expertise
Statement of conditions
Effect of the reported finding
IA's recommendation
Cause or reason for the audit deviation
Published audit report formats
Audit scope and date of fieldwork
Locations visited and timing of audit
Title of report and objectives of review
Audit procedures performed
Report addressed and carbonees
Auditor's opinion based on the results of the review
Some techniques audit report
Show planned actions
Report mitigating circumtances
Report audittee accomplishments
Include the audit responses as part of the audit report
Provide audit reports with perspective
Improve audit report total quality
Purposes and types of IA reports
Description of audit report findings
Suggestions for corrective actions
Audit objectives, timing, and scope of the review
Documentation of plans and clarification of views of the auditor
The audit report framework