Write a Finding That Survives Review
Compose a complete audit finding from evidence to recommended action.
A finding draft says, "User access reviews need improvement." The audit committee will not know what failed, why it matters, who owns it, or what must change. The internal audit skill is deciding what evidence would change a governance decision, not collecting comfort material. IIA criteria-condition-cause-effect-action communication Thin findings describe dissatisfaction rather than evidence. Phrases like "needs improvement" or "should be enhanced" may feel diplomatic, but they hide the criterion, condition, cause, and effect that management needs to understand and fix the risk. Criteria State what should happen: privileged access exceptions must be reviewed and resolved within 15 days of…
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