Learn in the textbookThe System Audit Process (From Planning to Reporting and Follow-up)
DefinitionA system audit report (システム監査報告書) is the document that sums up the audit results and opinion and is submitted to the audit client.
ExplanationThe auditor writes the report, and the opinion in it must be backed by the evidence kept in the working papers. When deficiencies are found, the report points them out and also includes improvement proposals that show how to fix them.
AnalogyIt is like the inspection report a building inspection firm hands to the client. It puts the conclusion and the points to fix in a form the client can read and act on.