Final answer:
A transmittal letter is not required to be in an audit report by IIA standards. The purpose, scope, and opinion are the required elements in an audit report.
Step-by-step explanation:
Transmittal letter is not required to be in an audit report by IIA standards. The purpose of a transmittal letter is to introduce the audit report to the appropriate parties, but it is not mandatory according to IIA standards. The other elements required in an audit report by IIA standards include the purpose, scope, and opinion.