Professional Documents
Culture Documents
Audit Tests
• Executive Summary
• Objectives & Scope Statement
• Background (in general and for
each process)
• Summary of Procedures
Performed
• Detailed Findings &
Recommendations (organized
by area/process/significance)
• Effects
• Recommendations
• Management Comments
• Person Responsible
• Target Date
• Action Matrix
• Appendix/Annexure:
61. Review draft report in closing meeting
with all process owners.
62. All findings and recommendations should
have been discussed prior to discuss with
Audit Committee and clear draft report
with GMs and/or other appropriate
personnel.
63. Make final revisions and issue final
report.
64. Finalize working paper documentation
related to all work performed.
65. Prepare final time summary and staff
evaluation forms.