P I C P A - Cebu

Writing Successful Audit Report

Exercise 2 - Vague Language

and Concrete/Specific Conclusion
Consider the following example:
Vague:
Physical security weaknesses were noted in the area.
Concrete Conclusion:
Physical control of computer equipment and sensitive information
was not adequate. The area needed surveillance cameras and more
restricted access policies to prevent unauthorized individuals from
entering the data processing area.

Instructions: Re-write the following vague sentences into a more

specific language.
1. The response Accounting Dept. receives is sometimes
inadequate.
2. Confusion exists at the branches as to where the form should
be sent.
3. In several instances employee salaries were above/below the
established range.
4. The files contained insufficient documentation of approvals.