What should the audit finding report include?

What should the audit finding report include?

• A. A narrative without analysis
• B. A summary of results
• C. Key findings, analysis, rationale and recommendations
• D. The auditee's response verbatim

Answer: (C)

The main idea is that a solid audit finding report should present what was found, why it matters, and how to fix it. The best answer includes key findings, the analysis that connects those findings to criteria and impact, the rationale that explains why the conclusions follow from the analysis, and clear recommendations for corrective action. This structure ensures readers understand the issue, its significance, and concrete steps to address it. While including the auditee’s verbatim response can add context and support, it doesn’t replace the need for the core content—findings, analysis, rationale, and recommendations.

The main idea is that a solid audit finding report should present what was found, why it matters, and how to fix it. The best answer includes key findings, the analysis that connects those findings to criteria and impact, the rationale that explains why the conclusions follow from the analysis, and clear recommendations for corrective action. This structure ensures readers understand the issue, its significance, and concrete steps to address it. While including the auditee’s verbatim response can add context and support, it doesn’t replace the need for the core content—findings, analysis, rationale, and recommendations.