should accomplish the following: 1. document the results of audit work 2. provide a framework for mgmt. action 3. present auditee’s views 4. provide basis for follow-up 5. express an opinion on adequacy of governance, mgmt. and control within org IA reporting standards 1. a signed, written report issued when audit examination is complete 2. IA should discuss conclusions and recommendations with mgmt. before issuing report 3. reports should be accurate, objective, clear, concise, constructive, complete…
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