Internal auditors must communicate the engagement results. This Practice Advisory considers the need to exercise caution when doing this.
Communications must include the engagement's objectives and scope as well as applicable conclusions, recommendations, and action plans.
Communications must be accurate, objective, clear, concise, constructive, complete, and timely
The chief audit executive must communicate results to the appropriate parties.
This Practice Advisory relates to the way sensitive information is communicated.
This Practice Advisory considers the need for policies and procedures to cover the reporting of information to parties outside of the organisation
The chief audit executive must establish and maintain a system to monitor the disposition of results communicated to management
The chief audit executive must establish a follow-up process to ensure that management actions have been effectively implemented.
Guidance on how to conduct an internal audit, including processes and procedures, tools and techniques.
Understand specific technology risks and the type of controls that can be implemented and tested. Read the Global Technology Audit Guides (GTAGs).
