DQ1 What relevant article informs about challenges faced by internal auditors in communicating the results of an audit or consulting engagement.

-What was interesting?  

• Agree or disagree with what was said?  

-Why is this information relevant? 

-Are there other points of view? What are the pros and cons? 

DQ2. Should individual audit findings be risk ranked? Why or why not? If yes, what are the typical rankings used? Is it recommended including an overall 'Audit Opinion' in the Audit Report? Why or why not?

DQ3. What are the implications for internal auditing if management fails to respond appropriately to an observation warranting corrective action?  

DQ4. Some internal audit departments are moving away from the traditional audit report format. What are some of the different report formats being used by internal auditors? What are some of the advantages and disadvantages of each?