IIA-MCP Server

--- title: "Standard 2400 - Communicating Results" url: "https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/" category: "standards" standard_number: "2400" last_updated: "2024-07-15T12:00:00Z" scraped_at: "2024-07-15T12:00:00Z" --- # Standard 2400 - Communicating Results ## Description Internal auditors must communicate engagement results. ## Implementation Notes Communications should include the engagement's objectives, scope, and results. Communications may also include background information and comparative information. Comparative information might include related findings from previous engagements or benchmarking data from other organizations. Internal auditors are encouraged to acknowledge satisfactory performance in engagement communications. The communication may include recommendations for improvement and should acknowledge the auditee's response to the engagement conclusions and recommendations, including a timetable for implementation. Final communication of engagement results should, where appropriate, contain the internal auditors' overall opinion and/or conclusions. ## Communication Elements - Executive summary - Background information - Engagement objectives and scope - Results and findings - Conclusions and opinions - Recommendations - Management responses - Implementation timeline ## Communication Principles - **Accuracy**: Communications should be accurate, complete, and truthful - **Objectivity**: Communications should be objective and unbiased - **Clarity**: Communications should be clear and easily understood - **Timeliness**: Communications should be timely and relevant - **Constructiveness**: Communications should be helpful and contribute to organizational improvement ## Related Standards - Standard 2410 - Criteria for Communicating - Standard 2420 - Quality of Communications - Standard 2430 - Use of "Conducted in Conformance with the Global Internal Audit Standards" - Standard 2440 - Disseminating Results ## Official Reference For the complete text and detailed implementation guidance, refer to the [IIA Global Internal Audit Standards](https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/).