A passive audit report is a document that presents findings from an audit conducted without direct interaction with the subject being audited. Instead of active engagement, such as interviews or on-site inspections, passive audits rely on reviewing existing records, financial statements, logs, and other documentation. These reports are typically used for compliance checks, risk assessments, or financial reviews where minimal disruption to operations is preferred. They provide an objective analysis based on available data, helping organizations identify discrepancies, inefficiencies, or areas for improvement without requiring real-time involvement from the audited party. Passive audits are common in remote auditing and automated compliance monitoring.
