Determining Results of Internal Audit Services
December 16, 2025
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This nonmandatory IIA Audit Tool is designed to accompany the Global Practice Guides “Communicating Final Engagement Results” and “Communicating Results of Internal Audit Services.” The tool is designed to help internal auditors determine the significance of findings and assurance engagement conclusions as part of communicating the results of internal audit services. While it applies primarily to assurance engagements, it may be adapted for advisory engagements if necessary.