Findings should include:
• What should be? (criteria)
• What is? (statement of condition)
• So what? (effect)
• Why did it happen? (cause)
• What should be done? (recommendation)
Report Writing Techniques The NIGCGuidelines recommend that the following informationbe included in the internal audit report: • Audit objectives. • Audit procedures and scope. • A narrative descriptionof the noncompliance, including the number of exceptions. • The citationof the applicable National IndianGaming Commission Minimum Internal Control Standard, Tribal Internal Control Standard, andState Compact, as applicable, for which the instance of noncompliance wasnoted. • Recommendations, if applicable.
BlueBird CPAs
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