How to Put the Quality in Audit Reports 1.5 Credits
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Dec 17, 2024 | 03:30 PM
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Accurate Communication: Free from error and distortion...Faithful to the underlying facts
Preparing for and conducting an audit are the initial components of the audit process; writing a good audit report is the final step. Communicating the results of an audit is just as important as performing it. However, auditors are often frustrated when their audit reports are not taken seriously or used effectively because they do not provide meaningful information.
The objective of any audit report is to provide information to management on the area that was reviewed. The quality of that report will have an impact on how well the report is understood and accepted. Even a report with the best information and recommendations may not be acted upon if the report is poorly written and hard to understand. Poor quality reports can result in management misunderstanding the information and making poor decisions.
Ideally, the audit report should provide management with enough information to understand:
How well you communicate that information is critical to getting management’s acceptance of your findings and their agreement with your recommendations. A well-written audit report adds value to your clients by providing information that is:
In addition to audit reports, those same attributes can apply to all kinds of writings including:
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Mr. Keith has over 50 years of audit experience and served as the Chief Audit Executive for the Metropolitan Atlanta Rapid Transit Authority (MARTA) for 12 years before his retirement in 2012. His other audit experience includes serving as Operational Audit Manager for five years and was a Senior Auditor in the Contract Compliance Audit Branch at MARTA. He was also a Senior Auditor at Norfolk Southern Railway, and a Bank Examiner at the Federal Reserve Bank of Atlanta.
As the Chief Audit Executive for MARTA, he was responsible for administering the overall audit activities for the Department of Internal Audit including:
He was a volunteer seminar instructor for the Institute of Internal Auditors. Some of the courses taught included:
He has written three IIA Magazine articles including:
He has provided training for the Association of Certified Fraud Examiners Annual Conference:
He currently teaches audit webinars, including:
He has a degree in Economics from Clark Atlanta University. His certifications include Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Auditing Professional (CGAP).
Mr. Keith has been married over 50 years. He also co-authored a book with his wife on marriage entitled “Tied Together – The Marriage Trinity”. He has two daughters and five grandchildren.
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