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

During a review of a manufacturing firm's stores function, an internal auditor of Sharma Textiles Ltd. drafts a report that uses long technical jargon, buries the key weakness on page 14 and states the finding in vague terms. Which characteristic of a good internal audit report is most clearly missing?

Clarity and conciseness is missing. A good internal audit report presents findings in plain, precise language and brings the key weakness forward, so that management can understand and act on it. Jargon, vague statements and a buried finding make the report hard to use.

  1. AClarity and concisenessCorrect
  2. BTimeliness of issue
  3. CObjectivity of the auditor
  4. DCompleteness of working papers

Explanation

A good report is clear and concise so that the reader grasps the key finding quickly. Jargon, burying the main weakness and vague wording defeat this. Timeliness and objectivity are not what the scenario describes, and working papers are not the report itself.

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