The Audit Report
Executive Summary
This section provides a general summary of the scope and objectives of the audit and a synopsis of observations and recommendations.
Introduction
This section provides a rationalization for the audit performed, including any explanatory material. A definition of the department/unit being audited is given, if needed, and the date of entrance is noted.
Organizational Structure
This section provides an overview of the management of the department/unit being audited, along with explanations of assigned areas of responsibility with the department/unit.
Purpose
This section states the purpose of the specific audit (i.e., to obtain a general understanding of the department/unit's activities and objectives, to verify the accuracy of financial statement, etc.).
Scope and Objectives
This section lists the individual objectives(s) for the audit together with an explanation of each. The materials reviewed to accomplish each objective are listed.
Results of Review
Observations, recommendations and responses from the department/unit manager(s) are included in this section.
