Step 5 – Reporting the Results

During the reporting phase of a performance audit, auditors produce a report that presents their audit observations and conclusions. Audit reports vary considerably in scope and nature. In addition, the formats and writing styles of performance audit reports are specific to individual audit offices. As a result, there is no standard way to present audit findings. However, there are a few general principles that auditors should apply when reporting audit findings that were obtained through generalizable or purposeful sampling.

Describing the Sampling Methodology

Transparency is a good practice when explaining the methodology and approach used by the audit team. It is also indirectly required by audit standards used by performance auditors that call for, where appropriate, a description of any significant inherent limitations associated with the measurement or evaluation of the underlying subject matter against the applicable criteria. Transparency ensures clarity while informing recipients of the audit report of the audit findings’ rigor and overall reliability. This is especially true when a form of sampling has been used. While it is not necessary to report all the details that should be included in the working papers (see the section Documenting the Plan and Its Results), readers should be able to form an educated opinion with respect to the reliability and soundness of the sampling methodology used. It is suggested that the key elements that could be included in the audit report are:

• sampling approach (generalizable or purposeful)
• size of the population and size of the sample
• confidence interval and confidence level (for generalizable sampling)³
• explicit description of rationale for method of selection (for purposeful sampling)⁴

An example of a sampling methodology description is in Text Box 3.

Text Box 3 – Describing a Sampling Methodology: An Example

³ This provides the information required regarding significant inherent limitations of the measurement as required by CASE 3001 73.
⁴ Idem.

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