Preparing an audit report
Compliance Monitor, June 14, 2006
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An audit is not complete until the results are reported in writing to the auditee. The written report validates the audit work. Auditors should report significant audit findings and, where applicable, conclusions.
Always report the significant findings developed in response to each audit objective. Audit findings not included in the audit report because of their insignificance should be separately communicated to the auditee, preferably in writing. When you communicate such findings in a letter to top management, note in the audit report that you took this step.
Document all communications of audit findings in the working papers. When reporting the findings, include sufficient, complete, and relevant information to promote adequate understanding of the matters reported and to provide convincing but fair presentation in proper perspective. Also report background information that readers need in order to understand the findings.
This tip is an exerpt from The Healthcare Auditor's Handbook, published by HCPro. To order a copy visit HCPro's Healthcare Marketplace.
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