A. The "scope" section of the audit report contains information to identify what activities were audited, time period audited, and the extent and nature of the auditing that was performed.
B. Information on the standards, measures, or expectations used in evaluating audit findings is not part of the "scope" statement of an internal audit report. They are contained in the "criteria" section of the report, which is "what should be" the conditions that the actual conditions are to be compared and contrasted with.
C. The internal auditor's evaluation of the effect of the findings on the activities reviewed is not part of the "scope" statement of an internal audit report. That is contained in the "conclusions" section of the audit report.
D. The factual evidence that the auditor found in the course of the examination are not part of the "scope" statement of an internal audit report. That is contained in the "conditions" section of the audit report.
