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The purpose of this guidance is to assist enterprises in preparing a comprehensible, well-supported audit report that complies with the requirements of the information systems (IS) Audit and Assurance Standards and IS Audit and Assurance Guidelines that are published by ISACA. The guidance is also designed to help ensure that the summary of audit work and audit results are clearly presented and that the IS audit report presents the results of the work performed clearly, concisely and completely.
The guidance is applicable to Information System (IS) audits that are performed by internal, external or government auditors, although the emphasis that is placed on report content may vary depending on the type of audit engagement and by whom it was performed. Guidance is also provided on report organization, writing, review and editing, and presentation.