I've never attended the BAI audit school, but in my experience, audit write-ups have 2 audiences. The first is management - how to present the material in a way that it understandable and gets the point across. The second is the audit committee - and what do they want to see.
Most management reports I've seen and what I'm using now is a narrative. But I've seen AC reports that vary between narrative (what I'm using now) to powerpoint presentations that summarize the control issues rather than identify specific findings. A lot depends on what your AC wants - my current one wants narrative - their attorneys, bankers, etc., for the most part. But at a previous instituion we had more non-financial services people on the AC and they wanted a the material presented more graphically.
Currently, my reports identify the audit, time period, briefly describes the scope, and then provides the rating. The findings are grouped into 3 categories High Risk, Moderate Risk, and Other Observations. Each finding contains the finding, recommendation, and management's response.
When I got the job at this bank, I spoke to the Pres/CEO and the AC Chair to ask them what they'd like to see in an audit report - it gave me my starting point.
Hope this helps.
The opinions are mine and do not necessarily reflect those of my employer.