Diba BES · 7 October 2026

Annotated audit report

The annotated sample separates what was reviewed from what was concluded and what management still needs to decide. It is an original fictional example, not a redacted Diba client report.

Your working record

Report field	Illustrative entry	How to read it

Illustrative example — not client evidence

Report field	Illustrative entry	How to read it
Scope	One sampled action against the agreed internal procedure	Do not extend to the whole organisation
Evidence	Purchase order supplied; verification record unavailable	A purchasing record is not a verification record
Finding	Closure evidence not demonstrated for this sampled item	Limited to evidence reviewed
Response	Owner to supply evidence or reopen the action	Management must decide and record the response

Using this record

Read scope and limitations first.
Trace the finding to evidence and criterion.
Separate recommendations from observed facts.
Record response and later verification.