What is the PRIMARY requirement for reporting IS audit results?

The primary requirement for reporting IS audit results is that the findings must be backed by sufficient and appropriate audit evidence. This is fundamental to the credibility and reliability of the audit report. Audit evidence provides the foundation for the conclusions drawn and supports the findings presented in the report.

When audit results are supported by robust evidence, stakeholders can trust that the results are accurate and reflect the true state of the information systems being audited. This is essential not only for the integrity of the audit process but also for informing management decisions and driving improvements within the organization. Without adequate evidence, the findings could be challenged, leading to potential misinterpretations or misinformed actions based on the audit results.

While other aspects like comprehensive coverage of enterprise processes, adherence to standard templates, and management review are important in the audit process, the strength of an audit report fundamentally relies on the evidence that substantiates its findings. This underlines the significance of having a solid evidentiary basis for all conclusions drawn in the audit report.