G.9 Reporting on Other Than Audit Assignments

1. In addition to internal audit reports, a “Management letter” should be prepared containing significant observations made by the staff members that are not related to the audit assignment. This letter may also be used to document the results of special assignments related to the investigation and resolution of a problem that are not considered internal audits.

2. The letter should contain the following information when it is used to document the investigation and resolution of a specific problem:

   1. Observations

   2. Recommendation

   3. Management’s response

3. This letter will be addressed to senior management responsible for the area involved. However, when it is determined by the Chief Audit Executive that it would be beneficial to disseminate the information to the Audit Committee, this will be accomplished by forwarding either a copy of the letter or by a separate briefing note, whichever is deemed more appropriate.

4. A log of all letters issued will be maintained by the internal audit administrative assistant who will file the letters in the appropriate directory by date sequence. These letters should be referenced when developing future audit plans and programs.

Last modified:

2018-05-03