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　　1. Why produce an audit report?
　　The audit report can be seen as the end product of an internal audit or internal review. It is important therefore to understand the reasons for producing the report and its objectives. There are a number of potential objectives for the report. These are set out below and will vary depending on the type of audit or review to be carried out:
　　 To recommend and influence change
　　The report can be used as a catalyst for change within the organization. This can particularly be the case for reviews across structural boundaries, since the review will be seen as independent with no vested interests in any particular solution.
　　 To provide an understanding and overview of control issues
　　Management need to understand the control issues within the area under review and be able to form an overall picture. It is important to ensure the structure and approach of the review leads to this. A clear and concise report will facilitate this understanding.
　　 To ensure action is taken on audit findings and recommendations
　　A formal report will identify agreed action and provide a focus for addressing findings and recommendations.
　　Management are more likely to implement changes if the decisions and agreed actions have been formally communicated in writing and , in particular, if there are clear timescales and accountabilities.
　　 To document the work carried out on the audit and limitations of scope （for example because of disputes）
　　The report provides a form of documentary evidence of the work carried out including scope, objectives, findings and recommendations.
　　Management need useful information which provides independent advice, guidance and information , particularly on risk or corporate governance.
　　 as a marketing tool for internal audit and review
　　The most visible output of the review will be the report. This is an important marketing tool to demonstrate to the organisation the value added by the internal audit function.
　　2. Users of an internal audit report
　　There are a number of users of such reports. For each report it is important to be aware of who the users are and what their objectives are likely to be. The reports need to be targeted at the appropriate audience. The usual users of a report may include the following:
　　operational management
　　audit committees
　　board
　　organization as a whole
　　risk committees
　　finance director
　　chief executive
　　external auditors
　　regulatory bodies.
　　There is likely to be a principal user to whom the report will be addressed. This will usually be the director or senior executive of the business or area under review.
　　However, the Audit Committee should see all reports which identify risk within the organization, or have implications for internal control or corporate governance.