Senior management and the board (or

Senior management and the board (or its equivalent) are important stakeholders for communicating results. Internal audit activities adopt various approaches to delivering such communications. In particular, internal audit activities may provide these stakeholders with whole reports, executive summaries only, multi - report summaries only, or some combination of these approaches.
Internal auditors should consider various approaches to senior management and board reporting, including the use of multi – report summaries. Furthermore, internal auditors should explore expectations for a macro opinion – which may cover internal controls surrounding governance, risk management, and/or compliance – and explore how the internal audit activity may meet these expectations.

Hasil (Bahasa Indonesia) 2:

Manajemen senior dan dewan (atau setara) adalah stakeholder penting untuk berkomunikasi hasil. Kegiatan audit internal mengadopsi berbagai pendekatan untuk memberikan komunikasi tersebut. Secara khusus, kegiatan audit internal dapat memberikan stakeholder dengan seluruh laporan, ringkasan eksekutif hanya, multi -. Ringkasan laporan saja, atau beberapa kombinasi dari pendekatan ini
auditor internal harus mempertimbangkan berbagai pendekatan untuk manajemen senior dan pelaporan papan, termasuk penggunaan multi - ringkasan laporan. Selanjutnya, auditor internal harus mengeksplorasi harapan untuk pendapat makro - yang mungkin mencakup pengendalian internal sekitarnya governance, manajemen risiko, dan / atau kepatuhan - dan mengeksplorasi bagaimana aktivitas audit internal dapat memenuhi harapan tersebut.