2. AGENDA
WebEx Demo
AIC All Hands Purpose
Overall AIC Role
Best Practices - Report Writing
AIC Site 180 Goal Metric
Open Discussion
3. BEST PRACTICES – REPORTING
ELEMENTS OF A GOOD AUDIT REPORT
Paragraph
Readability
Report
Body
Formatting
Highlights
Page
4. PARAGRAPH READABILITY
Contains
only one
idea.
Has clear,
easy-to-read
sentences.
Is short
about 5-6
sentences.
Contains
short
sentences at
most 15 -18
words per
sentence.
Does not
include
excess
evidence and
unnecessary
anecdotes.
Does not
have
common
word
wasters.
Has the most
important
sentence at
the
beginning.
Include
appropriate
transitions
between
concepts.
5. REPORT BODY
Include ALL
Elements of a finding
and group from the
most critical to least
critical.
Ensure causes
relate to the
recommendations.
Ensure bullets
contain parallel
language structure.
Ensure the depth of
coverage for issues
reflect the
significance of the
findings.
Use consistent
statistics throughout
the report.
Present a proper
balance between
positive and the
negative.
Proofread The
Report
6. REPORT FORMATTING
Use charts,
graphs,
tables,
pictures to
add
understanding
Use
descriptive
headings to
save time for
the busy
reader.
Use white
space and
bulleted lists
to break up
dense report
content.
Note: Make sure graphs and tables
are consistent in format and color.
7. BEST PRACTICES – REPORTING
ELEMENTS OF A BAD AUDIT REPORT
Terminology
Jargon and
Technical Terms
Use of Inconsistent
Terms
Use of Undefined
Terms
Grammar
Use of Split
Infinitives i.e. “to
establish easily”
instead of “to
easily establish”
Use Inconsistent
Tense or Subject-
Verb Agreement,
etc.
Fluff, Inactive
Voice, and Long
Sentences
Spacing Mistakes
Too Much Space
Between
Sentences and
Paragraphs
Recommendations
Recommendations
Do Not Relate to
Root Cause
Recommendations
Do Not Address
Root Cause
Recommendations
Are Not Actionable
8. THREE STAGES OF EDITING
SELF CRITICAL REVIEW
First - Edit for organization
•Does the document meet its
objective?
•Is the organization logical?
•Is the content complete?
•Does all paragraph
sentences develop the
central idea, as expressed in
the topic sentence?
Second - Edit for
readability
•Will the audience understand
the message?
•Do the sentences vary in
length, and are most of them
short?
•Are only value-adding
descriptive words used?
•Have audit buzzwords been
removed?
Last - Edit for errors
(proofreading)
•Grammar mistakes?
•Misspelled words?
•Misused words?
•Incorrect amounts?
•Correct spacing?
•Placeholder text?
Note: The easiest way to find
more errors is to read from the
bottom up during proofreading.
9. CONTINUOUS REPORT WRITING
Report writing should occur through the course of the project.
Writing a strong background section on the AAWS and in Teammate
will help with the introduction, purpose, scope, methodology sections of
the report, which can be drafted during the phase.
Audit findings and conclusion should be written as they are developed
during survey and fieldwork phases.
Consider using a logic diagram, word map, outline, etc. to see how
findings might best support the overall conclusion.
10. PULLING IT ALL TOGETHER
Manage the Process Focus on Final Tone /
Message
Tie Up Loose Ends
- Finalize all numbers
- Include the entire team
- Work backwards from MA
date to allow for sufficient
review
- Address review comments
by actually making edits to
the report
- Follow up immediately if
reviewer’s comments are
not actionable
- Incorporates discussion
from Planning / IPR
meetings
- Findings are presented in
order of most to least
critical
- Cause and impacts are
fully explained
- Recommendations
address cause
- Scope is clearly defined
- Methodology explains
what was done
- MI or OI is fully explained
- Proofreading has occurred
- Language is
understandable to a cold
reader
Engage with management
11. AUDITOR RESOURCES
Use the Proofreading Tools in Word
Use Grammarly and their Handbook
Read Beth McConnell’s Writing CoP
Do not use words found on the Audit Buzzwords List
Use the Action Verbs List for Report Recommendations
Examine the Self-Review Checklist
Review the OIG Style Guide
Use the Franklin Covey Writing Advantage Document Planner
Short Sentences
Has clear, easy-to-read sentences 5-6 sentences. You must make sure each sentence adds value. Don’t write like you are writing a research paper that needs to be a certain length.
Cut out excess evidence and unnecessary anecdotes should only have one fact or example (at most two) to support a point.
Make sure paragraphs has unity and coherence.
Every finding should include Condition, Cause, and Effect/Impact statements and when it can be identified Criteria. Findings should be grouped from the most critical and least critical.
Causes need to relate to the recommendations
We need to get to the root cause. Instead of saying “this occurred because management did not do something, find out why management didn’t do something.
The depth of coverage for issues should normally reflect the significance of the findings.
Situations representing a high degree of risk or indicating shortcomings that are serious to justify a recommendation should be treated extensively.
Issues where the department meets the expectations and there is nothing specific to mention should be dealt with briefly.
Statistics should be used consistently throughout the report.
Sample size and error rate mean more when giving in context. The size of the population , the number of transactions and the period of time provide that context.
Percentages should not be used when referring to small samples (less than 100).
Proofread
Have the entire team also proofread
Jargon and technical terms should be footnoted.
Use one term in all reports. (e.g. Breach, Cyber Intrusion, Cyber Incident, etc.)
Do not use terms for the first time in a recommendation. We shouldn’t use any terms in the recommendation that we haven’t already used in the finding.
Make sure recommendations related to the finding cause and actions are able to be taken. Recommendations should be state “Ensure.” Provide a recommendation that can be performed.
Edit For Organization – Complete Content
Is the content complete? Is each key issue/element/finding fully supported? Did you answer your objective with the first sentence of “What the OIG Found” on the highlights page and in the conclusion? the scope detailed in the background section of the OSM? Does the background only include additional information that directly adds history/context to the specific findings? If not, it’s just “extra” info taking up space. The background section is not the dumping ground for all excess.
Edit for readability
Audience understanding - Have all jargon and technical words been eliminated or defined? Are you using plain speak?
Sentence length - Do the sentences vary in length, and are most of them short? Do you have to take a breathe when reading a sentence? If so, it is too long. Is active voice used wherever possible? Have "weasel words“ been eliminated and "intensifiers" used sparingly?
Use Proofreading Tools in Word
Change Grammar and Spelling Check Options
Turn on Show Readability Statistics
A Flesch‐Kincaid Grade Level score of 8.0 means that an eighth grader can understand the document. Aim for a score of approximately 7.0 to 8.0.
Flesch Reading Ease A high score indicates the material is easier to read.
90-100 (understood by an average 11 year old student)
60-70 (understood by an average 13-15 year old students)
0-30 understood by an average college graduates)
The highest score possible is 120
OIG readability standards are:
Passive Voice Percentage: 15% or less
Sentence length: 17 words or fewer
Flesch Reading Ease: 30 percent or higher.
Flesch-Kincaid grade level: 11.5 or less. (To increase the readability score, use active voice, write shorter sentences, use short words when you can, write conversationally).
Set Writing Style Option to “Grammar & Style”
Change Grammar & Style Settings
Spaces Required between sentences to 1.
Comma required before last list item is set to “always.”
Punctuation required with quotas set to “inside.”
Ensure all Grammar & Style option are checked.
Use Grammarly
Online Grammar Checker and Proofreader with a MS Office Add-In
Finds and corrects up to 10 times more mistakes than Word
