Page 90 - IA ABMS BI

AUDIT REPORT PREPARATION

Audit Report Format:

▪ Audit Plan including Schedule

▪ Summary of the Audit Process including Obstacles That May Lower

the Reliability of the Audit Conclusion

▪ Validation of Audit Objectives Has Not Been Reached In The Audit

Scope

▪ Non-Audible Parts Include No Evidence Issues, Sources including

Humans

▪ Summary of Conclusions and Supporting Audit Evidence

▪ "Good Practice" is identified

▪ Statement of Confidentiality of the Audit Report Content

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