In reporting the results of a performance audit, it is appropriate for the auditors to

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It is appropriate for auditors to provide recommendations on how the program can be improved in order to address the issues identified in the performance audit. They should also provide a response to management's objections to the findings to ensure that there is mutual understanding of the results. While auditors may make educated guesses as to the reasons for a program's failure to achieve desired results, they should avoid making unfounded conjectures that could damage the credibility of the audit. Therefore, it is best for auditors to stick only to the facts and data they have collected during the performance audit.

In Reporting the Results of a Performance Audit, It Is