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A report from the internal auditor may take any appropriate form. There are no legal requirements or other formal requirements regulating internal audit reports. The reports are sometimes called 'Private report".
Contents:
* Introductory items.
- title of the report
- the person or group of people to whom the report is addressed.
- the person or department that has prepared the report ( the internal auditor).
- date of the report
- possible its status( e.g confidential)
* Executive summary- setting out the purpose of the report.
* Main text of the report - presenting findings and conclusions
* Appendices- to provide additional detailed information and analysis that the reader of the reports can refer to if he or she wishes.
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