Communicating Final Engagement Results - Global Practice Guide

Communicating Final Engagement Results - Global Practice Guide

The guide examines how Internal Audit results can be communicated effectively to support timely management action and enhance governance, risk management, and control processes. It highlights the importance of clear, concise, accurate, and timely reporting, while also considering alternative communication methods enabled by technology and artificial intelligence.

The document outlines the key elements of an effective audit report, including objectives, scope, findings, conclusions, recommendations, and management action plans. It also emphasizes the need for reports to be tailored to stakeholders’ needs, supported by reliable evidence, and accompanied by a structured follow-up process to monitor the implementation of corrective actions. Ultimately, effective communication is presented as a critical factor in maximizing the value and impact of Internal Audit activities.