Managing Your Audit Function - Governance, Risk, and Compliance Topic for Oracle Applications - page 223

The CAE's report on the organization's control processes is normally presented to
the executive management and the board once in a year. The report includes the
audit findings based on the audit plan approved by the InFission Audit Committee
and the board of directors. The report includes sections on Compliance such as SOX,
Enterprise Risks Management such as reputational risks, credit risks, market risks as
well as section of IT Governance such as IT security and disaster recovery plans.

The report states the critical role played by the control processes in the achievement
of the organization's objectives. The report also describes the nature and extent of the
work performed by the internal audit activity and the nature and extent of reliance
on other assurance providers in formulating the opinion.

Obtain audit report in Oracle GRC Manager
Audit reports can be obtained by selecting the Report Center from the Oracle GRC
Manager's Navigator menu and carrying out the following steps:

1. Select the report, for example, Controls Assessment Report from the

Tasks menu: