Which statement best describes internal audit findings report contents?

• A. Audit scope, findings, corrective actions, follow-up, and management review.
• B. Only findings with no actions.
• C. Only management review.
• D. A list of recommended training.

Answer: (C)

Internal audit findings reports should capture the full picture: what was examined (scope), what was found (findings with evidence), what needs to be done (corrective actions), how those actions will be tracked or verified (follow-up), and the management review or endorsement of the results. This combination ensures transparency about issues, clear steps to fix them, and accountability at the management level. A report that includes all these elements best describes the contents of an internal audit findings report. Focusing only on findings without actions misses how gaps will be closed; restricting to management review omits the actual issues and required actions; a mere list of training recommendations fails to address the broader findings and corrective steps.