Which four of the following statements about audit reports are true?

Question

Options

• AAudit reports should be produced by the audit team leader with input from the audit team
• BAudit reports should include or refer to the audit plan
• CAudit reports should be sent to the organisation's top management first because their contents
• DAudit reports should be assumed suitable for general circulation unless they are specifically
• EAudit reports should only evidence nonconformity
• FAudit reports should be produced within an agreed timescale
• GAudit reports that are no longer required can be destroyed as part of the organisation's general
• HAudit reports should always be reviewed by the client, dated, and signed as 'accepted'

• A
  92% (46)
• D
  2% (1)
• E
  4% (2)
• G
  2% (1)

Explanation

According to the PECB Candidate Handbook for ISO/IEC 27001 Lead Auditor, the audit reports should be produced by the audit team leader with input from the audit team, as they are responsible for collecting and analysing the audit evidence1. The audit reports should also include or refer to the audit plan, as it provides the basis for the audit objectives, scope, criteria, and methodology2. Furthermore, the audit reports should be produced within an agreed timescale, as it is part of the audit programme management and ensures timely communication of the audit results3. Additionally, the audit reports should always be reviewed by the client, dated, and signed as `accepted', as it confirms the audit completion and the formal agreement on the audit findings and conclusions4.

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