{"id":13,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/42-2\/"},"modified":"2025-02-11T09:06:22","modified_gmt":"2025-02-11T07:06:22","slug":"42-2","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/42-2\/","title":{"rendered":"4.2. Preparing a report"},"content":{"rendered":"

<\/a>Requirements for audit report<\/h2>\n\n\n\n

The audit report must provide well-founded, objective and complete information, analysis and assessments that add value for decision-makers and stakeholders. Expectations for an audit report are generally very high and mistakes therefore need to be avoided.<\/p>\n\n\n\n

The report also needs to be convincing and persuasively presented<\/strong>, following the discovered facts. At the same, it must be objective<\/strong> and balanced<\/strong> in content and tone. In order to increase the impact of the audit report, it needs to be written clearly<\/strong> and in an easy-to-read manner<\/strong>. The report also needs to be concise<\/strong>; no longer than necessary to convey and support the message.<\/p>\n\n\n\n

An audit report must always be accurate, true, comprehensive and complete<\/strong>, containing all of the relevant information and arguments to support the audit message.<\/p>\n\n\n\n

<\/a>Criterion-condition-cause-effect<\/h2>\n\n\n\n

To structure the paragraphs in an audit report, it is useful to follow a criterion-condition-cause-effect<\/strong> structure. Below is an example of using a table to analyse results and eventually develop a chapter for a report.<\/p>\n\n\n\n

Step 1:<\/strong> Analyse the findings and sort the criteria, conditions, cause and final effect in a table, thus organising the statements in a logical order. It is often not easy to understand whether a finding is a cause or a final effect. The reason for this is that final effect may be a cause for the next condition. All of these relations between the findings need to be analysed with care.\u00a0
\u00a0<\/p>\n\n\n\n

\"pic\"<\/figure>\n\n\n\n

Step 2:<\/strong> Extract the statements from the table and arrange them as a bullet-point list. If the sequence of statements does not flow logically, you will need to return to the table. Maybe you did not put the condition, cause and effect in the right cells.<\/p>\n\n\n\n