DAY 86 OF 100 AUDIT LESSONS · Reporting
Audit Committee Reporting Must Focus on What Matters
Senior oversight bodies need clarity on significant risks, themes, overdue actions and matters requiring attention.
Why this matters
Do not bury the important message under unnecessary detail.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Do not bury the important message under unnecessary detail.
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