AUDIT REPORT WRITING & BOILER PLATING
February 8, 2023
Boiler plating is when notes or other content of a submitted audit are copied from previous employers or previous audit reports, which may or may not have been altered. This is a direct violation of the Auditor Code of Ethics Section 5.0 (f).
Audit & Ethical Implications
Audit Reports submitted for quality assurance review with boiler plated notes or other content has the following audit & ethical implications:
- Calls into question whether an audit took place or not. This requires validation through the Auditor Performance Management System.
- Affects the Validity of the Certificate of Recognition Issued and may require the audit to be deemed invalid and a new audit conducted by a different auditor.