Internal Audit / Insight
Anatomy of a Good Audit Finding
A useful finding explains what happened, why it matters, and what needs to change.
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Finding something wrong is the easy part. Explaining why it matters is the real audit work.
The five questions
What actually happened? What should have happened? Why did the gap occur? Why does it matter to the business? What needs to change?
Connect the evidence to action
A strong finding connects condition, criteria, cause, impact or risk, and action. The recommendation should address the cause, rather than only the visible exception.
Before release, check whether the evidence supports the condition, the criteria are relevant, the cause is clear, the business exposure is understandable, and the action addresses the cause.
Publication resource
Read the original carousel
The eight-page visual guide to a stronger audit finding.
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Original carousel: /assets/anatomy-of-a-good-audit-finding.pdf
Put the perspective to work.
Use these questions to connect the resource to your own business context.
Which objective and exposure need assurance?
Where could the process or control fail?
What evidence supports the conclusion and its limits?
What response addresses the cause and can be followed up?
References & context.
The IIA — Global Internal Audit Standards, 2024
Relevant areas: analysing findings, recommendations, conclusions and communicating results.
Use the framework and jurisdiction applicable to your work. Original examples and templates do not imply endorsement by the referenced organisations.
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