The executive summary provides the institution with the findings of the audit panel in connection with the audit criteria as well as the panel’s assessment of the effectiveness of the institution’s provisions for value. The report reviews the investigation of the audit selection arranged by the organization, the evidence accumulated and additional documented evidence provided by the institution. The report is organized based on the audit criteria and the focal point of the audit report is to demonstrate how the organization expresses its central goal and vision, and its understanding of value as it relates to teaching and learning, research and community engagement.
Scope and Objectives
The audit scope defines the amount of time and documents what is involved in the audit process. The objectives section of the summary report details what the auditor is seeking to discover, makes known the audit procedures and the results presented in the audit.
The results section lists a summary of the issues or findings identified as a consequence of the audit process and the evidence presented.
The background section of the report provides information on the audited unit’s purpose and other information that will be helpful in understanding the significance of the findings.
The issues section of the report details the results individually to construct a finding that validates the report conclusions. This section includes: criteria, used to measure whether the unit/dept audited complied with such standards; risk mitigation and values which minimize the risks identified from the findings; recommendations that represent the auditor’s opinion on the actions needed to improve performance; and management response, a requirement to obtain responses to the audit findings and recommendations on the report by the department being audited.