Which section of the audit report contains the audit’s key findings?

The section of the audit report that contains the audit’s key findings is the "Summary of audit findings." This part of the report succinctly lays out the principal results of the audit process, emphasizing the most critical insights and conclusions derived from the reviewed data.

The summary encapsulates the core aspects that auditors have identified during their examination, including compliance levels with regulations, accuracy in coding and billing, and any discrepancies or areas for improvement. Providing this summary helps stakeholders quickly grasp the outcomes of the audit without sifting through the entire document.

In contrast, other sections of the audit report serve different purposes. The standard of review outlines the criteria and methodology used for the audit, ensuring that the process follows established guidelines. The background section provides context about the audit's scope, purpose, and the entities involved, which are essential for understanding the framework but do not contain the findings themselves. Finally, the recommendations section suggests actionable steps based on the findings but does not present the findings directly. Hence, the “Summary of audit findings” is where one would find the essential takeaways of the audit itself.