WritingAuditReports.ppt

Writing Audit Reports Making Reports Reader Friendly Learning Objectives Go over IIA and GAS standards on written communications Explain how audit reports typically need to be converted from an auditor’s draft to a reader friendly version Identify the three stages of report writing Perform exercises to reinforce lecture points IIA Standard 2420 Accurate Objective Clear Concise Constructive Complete Timely Government Auditing Standards 8.38 Accurate Objective Clear Concise as the subject permits Convincing Complete Timely Report Writing Stages Plan the report Draft the report Revise the draft Auditor/Writer vs. Reader Mindset AUDITOR I want to show you lots of data! Accuracy Linear explanations (Inductive reasoning) READER Just enough, and try to make it interesting Accurate, but brief and clear Bottom line first, then supporting details (Deductive reasoning) Analyzing the Audience 1. Who will be the most important readers of the report? 2.?How much do they know about the subject? 3.?How do they plan on using the report? 4.?How interested are they in the report? 5.?What’s their reaction going to be to the report’s message? IIA Standard 2410 Engagement communications should include: Objectives Scope Conclusions Recommendations Action plans Government Auditing Standard 8.07 Objectives Scope Methodology Findings Conclusions Recommendations Compliance with GAS statement Views of responsible officials Privileged and confidential information omitted The RIB Statement Should appear at the front of the report List the report’s: Objectives Conclusions Sample RIB Conclusion Our review of U.S. diplomatic posts in nine countries showed that the State Department had not routinely investigated, as required, the backgrounds of many foreign nationals with regular access to U.S. facilities and officials overseas. In particular, foreign nationals providing routine services, such as janitorial work, had not been adequately investigated at some posts. Sample RIB Conclusion