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CS Professional · Internal and Forensic Audit · Reporting under Internal Audit

An internal auditor at Sahyadri Foods Pvt Ltd writes: 'The purchase team seems careless and probably favours certain vendors.' No documents or sample results support this. Which characteristic of a good internal audit report is mainly violated?

Objectivity and factual support is violated. The remark about carelessness and vendor favouritism is a personal opinion without documents or test results. A good internal audit report states findings that are evidence-based, fair and verifiable from the working papers, not assumptions about people's motives.

  1. ATimeliness, because the report was issued late
  2. BObjectivity and factual support, because the statement is opinion without evidenceCorrect
  3. CConstructiveness, because no recommendation was given
  4. DCompleteness, because the report lacks an index

Explanation

The statement is a subjective judgement about people, not backed by evidence. A good report is objective, factual and supported by working papers. Lack of a recommendation is a separate issue and timing is not mentioned in the facts.

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