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1. Executive Summary: High-level overview of key findings and conclusions - recommended for complex or lengthy reports

2. Compliance Framework: Detailed analysis of compliance with specific regulations - include when the audit focuses on regulatory compliance

3. IT Systems Review: Detailed assessment of IT controls and systems - include when technology is a significant component

4. Previous Audit Follow-up: Status of previous audit recommendations - include when this is a follow-up audit

5. Specific Industry Requirements: Industry-specific control requirements and compliance - include for regulated industries

6. Cost-Benefit Analysis: Analysis of recommended control improvements' costs versus benefits - include when significant changes are recommended

1. Appendix A - Audit Program: Detailed audit procedures and test programs used during the review

2. Appendix B - Control Testing Results: Detailed results of control tests performed, including sample sizes and exceptions noted

3. Appendix C - Interview List: List of personnel interviewed during the audit process

4. Appendix D - Document Review List: List of all documents reviewed during the audit

5. Appendix E - Risk Matrix: Detailed risk assessment matrix showing likelihood and impact of identified risks

6. Appendix F - Technical Specifications: Technical details of systems and controls reviewed

7. Appendix G - Action Plan Template: Template for management to document planned corrective actions and timelines