Factsheet - Internal Audit Report Conclusions

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit

Format

Factsheet

Extract/Description

Internal auditors are expected to provide an overall opinion or conclusion about the topic audited. Internal audit reports should contain an overall assessment of the area under review in the context of the engagement objectives and scope.

Note - this Factsheet was previously called Internal Audit Report Ratings.

Key Points

This factsheet provides example internal audit report conclusions. It is important to note these are examples, and there are other methods used by internal auditors.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Yes