The main output of an internal audit: a report. Internal audit reports are intended for top-level managers, independent board members, and committee members. Other interested parties may find information in the report’s appendices. Top-level managers, independent board members, and committee members are not school teachers or university professors who are paid to read long texts – they need short and clear information. The purpose of an internal audit report is not to impress, but to inform. Internal audit reports do not create value until people make changes. Reminder: “This paper, by its very length, defends itself from ever being read.” – Winston .S. Churchill.
