Satisfactory Issues Finally, many internal audit reports include a section at the end that covers issues and findings that were positive, rather than negative.

Mélanie Roussy, Michelle Rodrigue, Internal Audit: Is the 'Third Line of Defense' Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives ...

For the auditee, an audit is sometimes seen as a tick-box exercise—a compulsory board requirement. For some others, it’s a fault-finding venture, and for others, it's a time to assess and get ...