Audit findings should contain the following five elements:
Condition: What is the problem/issue? What is happening?
Cause: Why did the condition happen?
Criteria: How do we, as auditors, know this is a problem? What should be?
Effect: Why does this condition matter? What is the impact?
Recommendation: How do we solve the condition?
Audit findings, comments, observation (or whatever you call them) tend to repeat across audit department so we thought it would be helpful if we provided examples of how others presented the results of their work. If you have findings, comments or observations and recommendations you would like to see added to the list send an email to info@auditnet.org.
Remember to scrub your data so that you are not providing confidential information that could identify you or your department.
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