How to Write an Audit Report Finding – Video Series

Was your latest audit report finding powerful? And did your team enjoy writing it? Findings can be fun to write and read. Yes, fun!

By following a few key guidelines on content and organization, you can create an audit report masterpiece your team can be proud to stand behind.

And on top of that, a logically organized finding sprinkled with interesting facts and including clear, feasible recommendations can be one of an auditor’s best tools for eliciting change.

This video course teaches auditors how to write an audit report finding and is centered on the five elements of a finding required by the Yellow Book and the Single Audit, and suggested by the IIA.

Course objectives include:
• Distinguish among the five elements of a finding
• Determine how the condition differs from the cause
• Identify relevant testing to support the condition and cause
• Identify the qualities of a compelling finding
• Identify which statements are supportable with evidence
• Identify sources of criteria
• Identify qualities of a good recommendation
• Discern when an element is missing from a finding
• Classify an audit finding as: an internal control weakness, a violation of contract or grant agreement, fraud, or abuse and waste
• Define abuse and your responsibility with regard to abuse in the government environment

Program level: Basic
Instructional method: Video with online qualified assessment. QAS SS
NASBA Category of Study: Auditing (Governmental)
Prerequisites: None
Advance preparation: None
Who should attend: Auditors
Recommended CPE credit: 3.5