What type format do you use to report auditing, testing, and training to the board?

As short and concise as possible while meeting the requirements spelled out in the regs. I also try to use graphics, charts, etc. whenever possible. Directors tend to have short attention spans.

We give the board (audit committee) our audit schedule quarterly, showing all of the audits scheduled, all of the audits completed, all of the audits remaining, and a statement as to whether or not we are substantially on schedule to complete all audits within budget and on schedule.

Additionally, we send all audit reports to the AC directors as soon as the reports are issued and provide a quarterly summary of areas covered, procedures performed, findings noted, and management's response.

Also, we give the AC a quarterly finding tracking schedule that lists all findings that have not been fully corrected.

Testing and training are covered in our audits, so any findings/recommendations are included in the above process. As for auditor training, we tell them about it as we do it (attend seminars, etc.).

Our reporting is basically the same as anon, except that we also have a report of unresolved items from previous audits to follow-up on the issues.