White Paper - Themes Based Reporting

Whitepaper

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Author

Bruce Turner AM
CRMA, CGAP, CISA, CFE, PFIIA, FFin, FFA, FIPA, FIML, MAICD, JP

Date

2023

Topics Explored

Internal Audit, Internal Audit Management

Format

White Paper

Extract/Description

Themes-based reporting elevates the communication of the results of internal audit engagements for appropriate parties to a strategic level. In doing so, it demonstrates internal audit’s attention to the priorities of the entity it serves and helps internal audit to remain relevant to the audit committee and other critical stakeholders.

Key Points

1. By drawing together the results of various reviews and other sources the CAE is able to produce a high-level themes-based report.
2. When overall opinions are issued they must be supported by sufficient, reliable, relevant and useful information.