“Audit Documentation” and “Audit Report” sections of Ch. 5, …

“Audit Documentation” and “Audit Report” sections of Ch. 5, “Conducting an Information Systems Audit,” of As a significant learning experience in your internship with an IT audit firm, you must design the audit presentation and report for a client who is reluctant to receive this information. The client is a member of senior management and believes only lower levels of management should be given the information. and submit a 2- to 3-page paper, discussing how you provide the information to the senior manager. either exit interviewing or a presentation. the logic for your selection and to what group in the organization you will first present the audit findings. your logic for presenting to this group first.

Audit Documentation refers to the written evidence compiled by auditors during the course of an audit. It includes information about the audit procedures performed, the results obtained, and any conclusions or recommendations made by the auditor. The purpose of audit documentation is to provide a clear and detailed record of the audit work performed, supporting the auditor’s opinion or findings.

On the other hand, the Audit Report is the formal communication of the audit findings and conclusions to the client or the auditee. It is a summary of the audit work performed, the results obtained, and any recommendations or actions to be taken. The Audit Report is usually prepared by the auditor and presented to the senior management of the organization.

In the scenario described, where the client is reluctant to receive this information and believes only lower levels of management should be given the information, it becomes necessary to carefully consider how to provide the audit findings to the senior manager. There are two options for conveying this information: exit interviewing or a presentation.

Exit interviewing involves meeting with the senior manager one-on-one to discuss the audit findings. This can be an effective method for conveying the information directly and addressing any concerns or questions the senior manager may have. It allows for a more personalized and interactive communication process, which can help build trust and understanding between the auditor and the senior manager.

On the other hand, a presentation involves delivering the audit findings to a group in the organization, which may include the senior manager along with other relevant stakeholders. This can create a more collaborative and transparent environment, where different perspectives can be heard and discussed. It also provides an opportunity for the senior manager to understand the audit findings in the context of the organization as a whole.

The logic for selecting either exit interviewing or a presentation depends on the specific circumstances and dynamics of the organization. If there is a need for direct and confidential communication, exit interviewing may be the preferred approach. However, if there is a desire for transparency and involvement of multiple stakeholders, a presentation to a group may be more appropriate.

In terms of the group in the organization to which the audit findings should be first presented, it is advisable to start with the senior management team. This group consists of key decision-makers and leaders who have the authority and responsibility to take action based on the audit findings. By presenting the findings to this group first, it ensures that the information reaches the highest level of management within the organization and allows for timely and appropriate decisions to be made.

Presenting to the senior management team also establishes the importance and seriousness of the audit findings, as they are directly involved in the strategic direction and overall management of the organization. Their understanding and commitment to addressing the audit findings are crucial for successful implementation of any recommended actions.

In conclusion, when providing audit findings to a senior manager who is reluctant to receive this information, careful consideration should be given to the method of communication. Either exit interviewing or a presentation can be used, depending on the specific circumstances. Presenting to the senior management team first is advisable, as they are the key decision-makers and leaders within the organization. This ensures that the audit findings reach the highest level of management and enables timely decision-making and action-taking. Whether conducting exit interviews or delivering a presentation, the overall goal is to effectively communicate the audit findings and engage the senior manager in addressing any issues identified.

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