According to the IIA, which element is NOT required in an audit report?

In the context of an audit report as defined by the Institute of Internal Auditors (IIA), the element that is not required is recommendations. While recommendations can be beneficial in providing actionable insights following the audit findings, they are not mandatory components in the formation of the audit report itself.

An audit report must include the purpose of the audit, which outlines why the audit was conducted, and the scope, which details the areas that were examined during the audit process. Additionally, the results section is essential as it presents the findings and conclusions drawn from the audit work performed. Together, these elements ensure that stakeholders are informed about the rationale, extent, and outcomes of the audit, establishing transparency and accountability.

By omitting recommendations as a required element, the IIA allows for flexibility in how auditors communicate their findings, particularly in circumstances where recommendations might not be applicable or necessary. This distinction ensures that the core findings can be shared without the pressure of suggesting specific follow-up actions.