1. Operational management uses audit reports to determine the and of specific controls in achieving specific performance and control objectives

2. Interim reports are those reports prepared and issued while the audit is .

3. Before the final audit report is issued, a is common

4. An audit reports should be Accurate, , , , Complete, Constructive, Timely

5. Written communications must questions raised and answer them within the report.

6. In order to achieve the desired results the audit report must be written with in mind

7. voice verbs assist in making sentences more readable because they are normally shorter, livelier, and more conversational

8. voice verbs tend to be dull, unclear, and less emphatic

9. In writing audit reports, wherever possible should be avoided

10. The probable areas to be included in the audit report should be clear in the auditor's mind by the end of the .

11. Most audit reports include an executive summary covering the most important _____ and findings from an overall business point of view.

12. The records what was found by the auditor (i.e., what the evidence showed)

13. The indicates what should have happened in terms of control considerations

14. The indicates whether the condition was caused by the absence of an internal control or the failure of one and, if so, which

15. The indicates the impact on the business of the cause of the condition

16. The detailed findings should include information for the reader to understand the nature of the finding

17. The auditor must bear in mind that an opinion on adequacy is an indication that the control structures do or do not achieve desired level of control

18. Auditee to findings and recommendations are normally included in the final report

19. The audit report is a reflection on the and of the whole IT Audit function

20. Ultimately the report will be signed off by the auditor

21. In general, the delivery method should take into account both the of the reported information as well as the of the recipient

22. The key focus of follow-ups is on , not necessarily on the implementation of specific audit recommendations

23. Auditors should limit follow-up tests to .