Internal Audit Reports are the most important communication tool of all Internal Auditors and are addressed to all levels of Senior Management and the Board of Directors. The Internal Audit Reports represent the end result of weeks of reviews, analyses, interviews and discussions. How well you communicate that information is critical to getting the results you are seeking. A well-written Audit Report can enhance the credibility of both you and the Internal Audit function, whereas a badly-written report can have the opposite effect. Internal Audit Reports demonstrate the value of your work as they provide information on the areas you reviewed and that needs to be addressed.