olemus
auditi tulem, mille väljastab auditi töörühm pärast auditi eesmärkide ja kõigi auditi leidude arvestamist

täpsemalt
http://asq.org/quality-progress/2006/12/standards-outlook/generating-audit-findings-and-conclusions.html

http://psc-intosai.org/data/files/AA/02/43/D4/9CF17510C0EA0E65CA5818A8/5-ECA-Discussion-paper-on-opinions-conclusions-V2.pdf

https://institutes.theiia.org/sites/ethiopia/resources/Documents/Communicating-Internal-Audit-Results.pptx

https://www.theiia.org/chapters/pubdocs/87/OPINIONS_PRACTICE_GUIDE_FINAL.PDF

näiteid
https://www.oig.dol.gov/public/reports/oa/2006/22-06-001-13-001.pdf

https://audit.wa.gov.au/reports-and-publications/reports/information-systems-audit-report-database-security/audit-conclusion-key-findings/