What documentation supports interim audit communication?

The file should show the condition, criteria, evidence, risk or effect, supervisory review, communication date, audience, management response, action taken, and rationale for final-report treatment. If the issue was excluded from the final report, the file should explain why it was not significant enough for broader communication.

Good documentation protects the audit team from two opposite problems: communicating too late and overreporting immaterial items. It shows that timing and audience were based on risk and evidence, not preference.