Audit Reporting

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 Phases in Auditing

1. Audit Preparation and Planning

2. Audit Performance
3. Audit reporting
4. Audit follow-up and closure

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 Timely Reporting
• Report without delay
• Don’t leave writing report till later
• Prepare NCR’s there and then
• Timely reporting adds value

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 Reporting Considerations
• Who are the addressees?
• What are their needs?
• How to meet these needs?

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 Tips
• Use simple words
• Precise wording
• Avoid passive voice
• Use reported speech
• Avoid abbreviations
• Avoid acronyms
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 Contents
• Audit scope, objectives and criteria
• Audit plan, identification of auditors & auditees
• Audit findings including nonconformities
• Audit team judgment of compliance with audit criteria
• Ability of the processes to achieve defined objectives
• Summary of the audit process and any obstacles
• Distribution list

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 Optional Contents
• Summary of audit process including uncertainty and any
obstacles encountered that could affect results,
• Confirmation that the audit objective is accomplished,
within the scope and according to plan
• Areas that are not covered but are within the scope; this
information might be in the disclaimer
• Unresolved divergent opinions

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 Optional contents
• Recommendations for improvement
• Agreed-on follow-up actions,
• Definitions or terms (nonconformity, findings,
noncompliance, observations, concerns, OFI)

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 Items not Included in the Audit Report
• Confidential or proprietary information
• Subjective opinions
• Minor deficiencies already corrected during the audit
• Specific names of the employees associated with the
findings
• Any thing not in draft report or not discussed during the
exit meeting
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 Audit Report Retention
Purpose:
• Review of audit work
• Follow-up on corrective actions
• Future audit planning
• Reference when developing future audit checklists
• Potential litigation purposes
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 Audit Report Retention
• Retention timings is dictated by:
- Company policy
- Regulatory requirements
• Check with legal services
– Some records may require much longer retention
• Take into account the cost of retention

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