Difference Between an Audit Report and a Fraud Report

• Audit report is a typically read by company’s board of directors, its shareholders and / or lenders.
• A fraud report may be shared with company insiders, attorneys, defendants and witnesses, judges, juries and the media.


• A report concerning a fraud examination provides details of an alleged crime or tort.
• The primary purpose of a fraud report is to communicate the results of a fraud investigation and to document the work actually preformed.