Creating effective audit reports. (Readings).

Designing and Writing Message-based Audit Reports

Order Number: 453

By Sally F. Cutler

2001; 191 pages; paperback

IIA members: $55.00; nonmembers: $65.00 Published by The Institute of Internal Auditors Inc.

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MANY INTERNAL AUDITORS consider writing audit reports to be the toughest part of their job. Even skilled writers can find it difficult to convert field audit results into timely and effective written reports. Likewise, overseeing the process of creating and editing reports can be a struggle for audit directors and managers.

Given these challenges, useful practice aids on report writing are always welcome. Despite its awkward title, Designing and Writing Message-based Audit Reports, by Sally Cutler, is a thoughtful, up-to-date review that most internal auditors should find helpful.

Cutler, an experienced business writing consultant and trainer, provides fresh slants on a broad range of topics involved in audit report writing. For example, an introductory chapter analyzes the audiences for audit reports and discusses their different needs and expectations. This chapter identifies more categories of potential readers than one might expect, naming eight and sorting them into three groups. The first group consists of readers in the audited unit--its management, the executives to whom management reports, and the process owners and implementers. The second group includes readers in the larger organization--the board of directors, executives in general, executives who are responsible for the internal audit function, and other members of internal auditing. The final group comprises readers who are external to the organization--the outside auditors. This kind of thoughtful analysis of what otherwise might seem obvious is found throughout the book.

Other chapters cover key areas such as the reporting process, writing quality, strategies for reviewing and editing reports, and even "future issues" of multimedia reporting and consulting reports. A chapter on the reporting process discusses practical current issues, including writing reports in a company that relies on electronic work-papers.