An audit report is a formal document that details the findings, conclusions, and recommendations from an independent assessment of an organization's systems, processes, or controls. In cybersecurity, this critical artifact specifically evaluates the effectiveness of security controls, adherence to established policies, and compliance with relevant laws and industry standards concerning data protection and operational integrity.

The primary purpose of an audit report is to provide an objective, evidence-based appraisal of governance, compliance, and privacy practices. It highlights strengths, identifies vulnerabilities, and pinpoints non-compliance or control deficiencies. Typically structured to include the audit's scope, methodology, factual observations, and actionable recommendations, the audit report serves as a vital tool for strategic decision-making, fostering transparency, enforcing accountability, and guiding organizations in enhancing their security posture while ensuring sustained regulatory compliance.