Audit Report
What is Audit Report?
The formal documentation of audit findings, conclusions, and recommendations presented at the end of an audit engagement. Audit reports communicate the results to stakeholders and management.
Terms that appear alongside audit report
Each of these is named in at least one of the same controls as audit report. The number is how many controls name both.
- audit 13 shared controls
- compliance 5 shared controls
- iso 27001 4 shared controls
- certification 4 shared controls
- nist 4 shared controls
- policy 3 shared controls
- cybersecurity 3 shared controls
- iso 19011 3 shared controls
Frameworks that govern audit report
What the standards actually require on audit report
Requirements naming audit report across 6 standards, quoted from the control text.
On top of what 9.4.8 of 17021-1 (2015 edition) requires for reporting, the ISMS audit report contains or refers to an account of the audit that summarises the review of documents, a description of the audit of the client's information security risk analysis, d...
iso-iec-27006-1-2024::9.4.3 · Audit report →Guidance: the report should be issued within the agreed period, with reasons for any delay communicated to the auditee and programme manager;
iso-19011-2018::6.5.2 · Distributing audit report →The report should go out within the period agreed. If it is late, the auditee and the programme manager should be told why. The report should carry a date and be reviewed and, where appropriate, accepted as the programme lays down.
iso-19011-2026::6.5.2 · Distributing the audit report →Every AFS licensee must lodge an audit report with its annual accounts under section 989B of the Corporations Act, and the licence condition requires the auditor to report on whether the licensee met the base level and any additional financial requirements at...
asic-regulatory-guide-166-afs-licensing-financial-requirements-australia::rg166-b-audit · Lodge the annual audit report in which the auditor opines on the financial requirements, the cash needs documentation and internal controls, with negative assurance where ASIC specifies →The entity must not rely over time solely on certifications or provider audit reports. The policy may allow their use only where the entity is satisfied with the provider's audit plan;
dora-rts-on-ict-third-party-contractual-policy-commission-delegated-regulation-eu-2024-1773::8.3 · Article 8(3): Conditions for relying on certifications and provider audit reports →ISO 19011:2018, 6.5.2 is followed (issued within the agreed period, dated, reviewed and accepted, distributed to the parties the programme defines with appropriate confidentiality measures), with a note that where the report is sent electronically, suitable en...
iso-iec-27007-2020::6.5.2 · Distributing audit report →Questions people ask about audit report
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