letter sample

							                      Report Letter Sample Format
NOTE: The report letter should be printed on System Audit Office letterhead. The type of work
being performed, i.e., audit, inspection, compliance, consultation, etc. may substituted for the
word “engagement”.

[DATE]


[NAME, TITLE]
[INSTITUTION]
[STREET ADDRESS]
[CITY, STATE ZIP]

Dear [PRESIDENT, EXECUTIVE, SENIOR, AND/OR CLIENT MANAGEMENT – as
applicable]:

We have audited/reviewed/etc. [AREA EXAMINED] at [INSTITUTION]. The detailed report
is attached for your review.

We conducted our engagement in accordance with The Institute of Internal Auditors’
International Standards for the Professional Practice of Internal Auditing [and generally
accepted governmental auditing standards (if applicable)].

We appreciate the assistance provided by [INSTITUTION/AREA EXAMINED] management
and other personnel.        We hope the [INFORMATION, ANALYSIS, AND/OR
RECOMMENDATIONS] presented in our report are helpful.

Sincerely,




[DIRECTOR OF AUDITS OR DESIGNEE]



cc:    [PRESIDENT], [INSTITUTION]
       [EXECUTIVE, SENIOR, AND/OR CLIENT MANAGEMENT], [INSTITUTION]
       [DIRECTOR OF INTERNAL AUDIT], [INSTITUTION]
       (Individuals as listed on the “Report Issuance Control Sheet” distribution list)