Posted by: Robert Davis
AA, AICPA, Assurance Service, Attestation, Audit Assurance, Audit Opinion, CA, Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Chartered Accountant, CIA, CICA, CISA, CITP, CPA, Engagement, Evidence, Finding Form, IFAC, IS Audit, ISACA, IT Audit, PM, Project Management, Reporting, The IIA, The IIC
Generally, following audit area findings assessment completion and ensuring appropriate working papers retention, an IT auditor documents the draft audit report based on auditing standards and guidelines. Subsequently, the draft audit report is typically submitted for approval by the next higher audit management level. Specific organization, intended recipients, and any circulation restrictions should be identified in this draft audit report.