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(3) System audit reporting

In system audit reporting, the auditor prepares a system audit report in the appropriate format according to the purpose of the performed system audit, and presents it to the audit requester (i.e., head of organization, or the person to whom the head of organization delegated the authority) without delay. In addition, if the system audit report is required to be disclosed, the system auditor should decide the disclosure method by discussing with the audit requester. A system audit report is a report that contains the documents that are collected by the system auditor by implementing the audit procedures and the audit opinion of the system auditor on the basis of these documents. The system audit report describes the audit target, the outline of the audit, assurance opinion or advisory opinion, constraints or matters excluded, findings, · 1 question

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recommendations, and relation of other matters that should be noted with audit evidence, and it contains matters that are deemed necessary by the system auditor according to the purpose of the audit. The system auditor is responsible for the matters that are described in the system audit report. In addition, the system auditor gives an appropriate improvement suggestion (or a follow-up) to the audited department so that the required measures on the basis of the audit results are taken.