EFFECTIVE REPORT WRITING FOR INTERNAL AUDITORS

SYNOPSIS: Persuasive communication is an essential skill for auditors at all levels, and high-quality audit reports are a key communication tool. Auditors in all sectors and at all levels will learn what goes into an effective audit observation and how to organize reports that meet professional standards, elicit management action, and communicate crucial messages to executives and board-level readers. This is a hands-on course that focuses on the organization and structure of audit reports and includes case study activities for practicing the basics of audit report writing.

COURSE OBJECTIVES

• Distinguish barriers to effective written communication and how to overcome them
• Structure the audit report for impact
• Present audit findings in a clear and concise manner
• Identify the target audience and adapt their writing accordingly
• Produce an organized and structured audit report draft

COURSE CONTENT

Introduction to report writing

• Value of the audit report
• Measuring return
• Ensuring a “needs” fit
• Maintaining quality control
• Elements of written communication
• Barriers to written communication
• Constructs of written communication
• Clear writing techniques
• The writing act
• Preparing to write
• Writing the first draft

The audit report findings and structure

• Audit findings and their presentation
• Structuring an audit report
• Areas to cover
• Determine the audience
• Likely findings
• Technical appendices
• Summarizing working papers into reportable narrative
• Use of planning worksheets
• Differing types of reports

Drafting the audit report

• Analyzing the prospective audience
• Who the audience is
• Number of readers
• Organizational status
• Knowledge background
• Attitude to audit
• Personal agendas
• Hot topics
• Key stakeholders
• Writing the draft
• Scheduling time
• Writing as you go
• Structuring your thoughts
• Draft quickly and polish later
• Use of clear writing techniques
• Evaluation of the draft
• Checking for substance and strategy
• Capturing and maintaining the reader’s attention

Editing the audit report

• Editing the report
• Bottleneck
• Causes of auditor frustration
• The “Kilroy was here” syndrome
• Editing for substance, readability, correctness and style
• Editing others’ work
• Applying appropriate levels of editing
• To change or not to change?
• Build the writer’s pride of authorship
• Building a desire to write well

The final audit reports

• Production of the final version
• Polishing the report
• Deciding distribution
• Management responses
• Audit replies
• Selling the report
• Writing the summary
• Supporting evidence
• Conducting report presentations
• Responding to questions

TARGET AUDIENCE: This course is suitable for all internal and IT auditors who are required to produce and edit audit reports.