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IS Audit Report Template
The template that begins on page 2 of this document is to be used in developing an IS audit
report. Several factors impact the content and length of the report, such as:

Type of audit

Complexity of entity operations and systems

Number of audit objectives and audit findings

Different readership categories

Details needed to make the content understandable

Disclosures

Required supplemental information

For example, reports that are made available to the public are likely to contain more explanatory
material than internal audit reports that are submitted solely to auditee management within an
organisation.
NOTES:
1. This template includes recommended standard language and identifies areas
where audit-specific information should be included. For additional guidance, see
the section on audit report content.
2. The text in green/italics format indicates template instructions that should be
replaced with relevant text.

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