What's usually the content of an internal audit report? and what purpose does it serve?

The auditor report on financial statements should include the following matters 

1. A title identifying the person or persons to whom the report is addressed 

2. An introductory  paragraph identifying the financial statements   

3.separate sections dealing with: respective responsibilities before of directors and auditors, the basis of the auditors opinion and the auditor's opinion on the financial statements 

4. Signature of the auditors 

5 the date of the auditors report 

The audit report is the means by which the the auditors express their opinion on the truth and fairness of a company financial statements.