Which three statements are least appropriate?

This section summarizes some more features of good audit reports:

a. The client should be thanked for cooperation and assistance through a formal acknowledgement in the report.

b. The report should normally name the managers and operational staff in the area that is audited along with their designated posts.

c. An action plan agreed with management should be set out in the Executive Summary.

d. We should always balance both good and poor features of the area under review so that we are seen to be fair.

e. The client’s views should be reflected within the report or their formal response set out as an additional appendix, to ensure that both sides to the audit have been fairly represented.

f. The whole style of the report should be positive and should not consist of a list of basic criticisms.

g. The auditor should never blind the reader with science by using technical gibberish.

h. All reports should be professionally presented.

i. The report should appear fresh and clear so that the reader might enjoy it.

j. All facts should be quoted precisely.

k. One may wish to use the audit ‘I’ when describing the audit opinion.

l. The required action should be set out in a hierarchy of descending importance with the more important recommendations appearing first along with an appreciation of problems that may face management in implementing them.

m. All excessive detail should be relegated to the appendices.

n. Terms and structures should be consistent and follow logical processes.

o. The work should flow logically with each point building up into a complete picture.

p. Reports should be well presented along with a ‘glossy’ cover and photographs.

q. The report should be client oriented in that it is directed at the needs of the operational line manager.

r. Reports should be produced quickly and one would expect the audit department to invest in computers, laser printers and a report binding device so that the draft does not spend weeks ‘at the printers/typist’.

s. The work should recognize the various constraints that management faces and build these into the recommendations.

t. We should state clearly the objectives, terms of reference and scope of the work and whether these were in fact achieved during the audit.
u. The report must address the real risks facing management if it is to have any relevance to organizational objectives.
v. We must always remember that an ideal position is impossible to achieve and we have to work within the realities of the existing environment.
w. One fundamental truth the auditor must face is that a good audit report is based on the quality of the audit work and liaison with management that has to be done before one is able to report the results.