Report Sample FormatNOTE: The following illustrates a comprehensive report format. Report format and details may vary by engagement. The month and year of report issuance should be included in the detailed report (i.e., header, 1st page of the detailed report, etc.). TABLE OF CONTENTS (as ne...cessary)[Word automatically generates table of contents if you are using built-in headings, see Insert, Index and Tables, Table of Contents. If you are not using built-in headings, select text you want as a table of contents entry, press Alt + Shift + O (the letter). Then, create the table by selecting Insert, Index and Tables, Table of Contents. Be sure to select the Table Field Entry check box.]EXECUTIVE SUMMARY (as necessary)Restate conclusion(s) for each engagement objective and summarize findings and recommendations.BACKGROUNDProvide background information about the purpose/mission of the area examined. Indicate reason for the performance of the engagement, i.e., change in management, special request, follow-up, etc.ENGAGEMENT OBJECTIVESList engagement objectives.SCOPE & METHODOLOGYIdentify activities examined, time period examined, and nature and extent of tests performed. Also, include the guidelines following in conducting the engagement, i.e., The Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing, generally accepted governmental auditing standards, etc.ENGAGEMENT RESULTSThis section should be restricted to documented factual statements, which can be substantiated. Statements of opinion, assumption and conclusion, such as: violation of Regents' Rules and Regulations. Phrases like management is ineffective and internal control is poor should be avoided.Generally, a paragraph regarding significant findings should be included: According to The University of Texas System, a significant recommendation is one that may be material to operations, financial reporting, or legal compliance. This would include an internal control weakness that does not reduce the risk of irregularities, illegal acts, errors, inefficiencies, waste, ineffectiveness, or conflicts of interest to a reasonably low level. The audit resulted in [insert #] recommendations significant to University operations.Any recommendation made should be preceded with a discussion of the finding and followed by management's response to the recommendation and implementation date. If management's response is too lengthy to include in the body of the report, a summary of the response should be included in the report with the complete response attached to the report (i.e., Appendices).CONCLUSIONThe auditor's opinion or conclusion based on the objectives of the engagement should be stated. _______________________ ________________Director of Audits Engagement ManagerAPPENDICES (if applicable)Potential appendices could include: Details on the nature, timing, and extent tests Follow-up summary table on prior audit recommendations.