Executing the Internal Audit Engagement in Line with GIAS – Part 2

An internal audit report is a formal document where internal auditor summarizes its work on an audit and reports its findings and recommendations based on work. The Auditor’s report is provided as an assurance service in order for the user to make decisions based on the results of the audit. It is a major factor by which the reputation of internal audit department is established.

Internal Audit reporting and communication is a critical element of an effective internal audit function. Principle 15 of the GIAS addresses these areas.

This course is part two in a two-part series on Executing the Internal Audit Engagement. In this course we focus on the many aspects that must be considered when developing the internal audit conclusion, communicating and report and managing and monitoring findings.