The Reporting Phase
During the reporting phase of a performance audit, auditors produce a report that presents their audit observations and conclusions. Audit reports vary considerably in scope and nature. In addition, the formats and writing styles of performance audit reports are specific to individual audit offices. As a result, there is no standard way to present audit findings.
However, performance auditors can apply some common principles and good practices to improve the readability and impact of their audit reports. This section of the Practice Guide discusses:
- the use of diagrams and charts to provide context information in audit reports on mining revenues and financial assurances; and
- good practices for drafting effective audit recommendations.
The Practice Guide does not provide guidance on report format and writing styles.