Executive Summary - decide what might be important enough for high level executives regarding your results (this is not just a repeat of the findings). Some may be important, some not.
Background-Summarize information required by key senior management based on the background data provided - Be sure to evaluate and analyze what is key to the audit report. Senior company management and the Audit Committee have limited time and would like to focus on the important areas. Use information below and you can make up anything else needed. Write as someone who is an internal auditor of Acme Corporation, not an external consulting internal auditor.
Audit Scope and Purpose - Needs to be developed based on the audit findings. Need paragraph or few lines on each. What is the scope of the audit and what is the primary purpose. Remember the definition of internal auditing.
Write up of Findings- these are the problems, issues, opportunities or whatever you want to call them
Write up of Recommendations - to fix the problems