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Effective Audit Report Writing Material

Effective Audit Report Writing Material

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Published by Iftekhar Ifte

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Published by: Iftekhar Ifte on Jun 15, 2012
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06/15/2012

 
Effective Audit Report Writing
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Presented by Mary Beth Saenz
Course Description
Communicating audit results effectivelyrequires both knowledge of the subject andknowledge of the audience. The newadministration’s emphasis on transparencyand goals to achieve “open government” willresult in an increase in the amount and te
 
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 of information being shared with the publicas well as the medium for transmission. Notonly is it important to employ a direct writingstyle, it is equally important to persuade thereaders to take action and implementchanges.
General Course Objectives
Identify ways to enhance and streamlineexisting audit reporting process
Develop a method for drafting audit reportsthat focus on the 3 “C’s” –clear, complete,and concise
Persuade readers to take action
 
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Assess and enhance logical flow of narrative
Identify tools for improving basic writing skills
 
Why write audit reports?
Required by Standards.Inform
-Tell what auditors found.
Persuade
-Convince management of worth
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.
Get Results
-Move management towardchange and improvement.
Sawyer, Lawrence.
Sawyer’s Internal Auditing
. Institute of Internal Auditors
5 Characteristicsof a Good Audit Report
It complies with Yellow Book standards.
It achieves its purpose.
It is clear.
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It lets the reader know the severity of theproblems.
It lets the reader know how to correct theproblems.
(Based on a list from the
Basics of Business Writing 
by Marty Stuckey, 1992)
From Audit to Report
Work paperSummariesWork paperSummariesReport
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Work paperWork paperWork paperWork paperProgramOverall Audit Objective(s)
 
The Reporting Process
Begin your enhancement of audit reports byexamining your internal reporting process.
1.WHO drafts report content2.WHEN and HOW do they draft3.WHO reviews/edits/revises the report content4.WHO assesses content for supportability based on
 
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audit documentation5.HOW and WHEN is the revised draft shared with theaudit team6.WHO approves changes made to the original draft7.WHO signs off on the finished version of the report
Ensuring/Achieving the 3 C’s
Concise –identify key point(s) andprioritize
Complete –determine what types of 
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 to support each key point
Clear –consistently apply standards forcoherent written communication
Logic Diagrams
Steps in diagramming logic
Identify the key elements/issues/statementsDetermine if/then, independent/dependentrelationshis between each
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Chart the statements and relationshipsTest the logic with critical thinking criteria toensure sound reasoning

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