IIOCA Generally Accepted Communications Audit Opinions (GACAO)

GACAO established by The International Institute of Communications Auditors

1. Unqualified Opinion (Clean Opinion):

• Example: “After a thorough evaluation, we affirm that the organization’s communication strategies and practices are well-aligned with its brand values and business objectives. No significant issues were detected.”

2. Qualified Opinion:

• Example: “Our assessment indicates that while most of the organization’s communication practices meet its objectives, there are specific areas, particularly in internal communications, that require enhancement.”

3. Adverse Opinion:

• Example: “The audit results reveal that the organization’s communication strategies are misaligned with its stated goals and values, resulting in significant inconsistencies and potential risks to its reputation.”

4. Disclaimer of Opinion:

• Example: “Due to insufficient and inadequate evidence, we are unable to provide a definitive opinion on the effectiveness of the organization’s communication practices.”

5. Emphasis of Matter:

• Example: “We highlight the substantial changes in the organization’s communication strategy following recent mergers. These changes are critical for stakeholders to consider when reviewing the audit findings.”