Reporting the Results of an Audit of Oversight

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, some common principles and good practices can be applied by performance auditors to present their audit findings and conclusions more effectively. This section of the Practice Guide discusses some principles and good practices applicable to audits of oversight, but avoids specific recommendations about format and writing styles.

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