Why Do We Write Audit Reports? Are They Necessary?

By Norman Marks

I apologize in advance to all my friends who make a living (at least in part) by helping people write what they believe are “effective” internal audit reports. But every so often, we should challenge everything we do. So today, I am focusing on internal audit reports.

The question I pose is: Are internal reports always necessary? After all, does the general counsel write a report after every review they perform of a contract? Does the CIO write a report after each project is completed? In fact, are there any other functions within an organization that feel the need to write as many and as detailed reports as we do?

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