How to make an effective internal audit report: A Practical Guide based on NBCTI 01
Effective internal audit reporting is key to strengthening transparency, control and compliance within an organization.
At Petroshore Compliance, we emphasize the importance of this process being carried out with objectivity, clarity and following the guidelines of NBCTI 01, the Brazilian standard that regulates internal audit procedures.
Here is a practical guide designed for audit, compliance and management professionals, based on specialized technical content and aligned with the latest standards.
What is an Internal Audit Report?
According to NBCTI 01, the internal audit report is the document that communicates in a substantiated manner the results obtained by the auditor.
Its role is to present findings, identified risks and recommendations, supporting senior management in their strategic decisions.
This report should avoid excessive technicalities and value judgments. Its purpose is not to point fingers, but to provide objective evidence to improve processes and organizational structures.
Recommended Structure of an Internal Audit Report
A clear and consistent structure is essential. Below are the key components:
1. Header or Title Page
Include the title of the report, name of the audited entity, date of completion and the person responsible for the audit. If a specific unit was audited, this should be indicated.
2. Introduction
Contextualizes the audit performed, indicating the reference standard (such as NBCTI 01), the applicable regulatory framework and the overall objective of the work.
3. Audit Objective
You must define precisely what was intended to be evaluated. Example: review the inventory management system and its compliance with current regulations.
4. Methodology
It describes the stages of the process: documentary review, organizational analysis, on-site inspections, interviews, data collection and analysis. This provides transparency and technical rigor.
5. Limitations
Specify any factors that restricted the work. If there were no constraints, this should also be indicated.
6. Execution
Detail the dates of planning, execution and closure of the audit. You can include a chronological table if useful.
7. Findings and recommendations
Each finding must be supported by evidence and linked to regulations.
EXAMPLE:
Finding: "During the inspection, the absence of adequate space for the storage of product X was observed, in violation of Article 00 of Decree XX." Recommendation: "Immediately enable a space in accordance with the provisions of the regulations in force."
8. Conclusion
It ends with a clear summary of the general status of the audited area. Example: "Company Alfa presents conformity in the management of product X, except for the observations previously detailed."
When to issue a partial report?
If significant irregularities requiring urgent intervention are detected during the audit, a partial report may be issued.
This should be formally notified to those responsible, maintaining confidentiality and respecting professional commitment.
Good practices for writing the report
- Avoid unnecessary technical jargon.
- Use objective and direct language.
- Do not use vague or ambiguous expressions.
- Maintain a professional and constructive tone.
- It ensures a fluid structure, with beginning, development and closing.
Conclusion
A well-prepared internal audit report is more than a regulatory obligation: it is a powerful tool for improving governance, strengthening internal control and consolidating a culture of compliance and integrity.
Whether your organization needs support on internal audits or compliance policies, the Petroshore Compliance team is ready to help you with ethical, safe and effective solutions.
Frequently Asked Questions:
✔ What should an internal audit report include?
It should contain introduction, objective, methodology, findings, recommendations and a clear conclusion as established in NBCTI 01.
✔ What is the purpose of an internal audit report?
Communicate in an objective and substantiated manner the results of the audit to support strategic decision making.
✔ When should a partial report be issued?
When critical irregularities are detected that require immediate action prior to completion of the full audit.
✔ What are good practices when writing the report?
Avoid technical terms, use clear language, maintain a collaborative tone and structure the recommendations well.
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