Internal Audit

ANEJA ASSOCIATES
CHARTERED ACCOUNTANTS
PRESENTATION ON
EFFECTIVE WRITTEN
COMMUNICATION & REPORT
WRITING
Aneja Associates
Repot Writing/December 24, 2010 1
DECEMBER 2010
1
PRESENTATI ON CONTENTS
PART I
Needfor goodwriting/ needfor report writing
Successful writing
Tipsonhowtowriteright
PART II
Howtowriteaudit reports
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AnejasTipsonreport writing
PART III
Howtomakeaudit reportseffective
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WHAT I S THE NEED TO WRI TE RI GHT
Written communication is the major means of
communicationintheorganization.
About more than 40% of the total time spent on writing
reports.
Successof thereviewdependslargelyoneffectivereport.
Weareevaluatedbyour seniorsbasedonwrittenreport.
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Weareevaluatedbyour seniorsbasedonwrittenreport.
Reputation of IA function & evaluation of its effectiveness
bymanagement throughreports.
WRI TI NG BEAUTI FUL PROSE AND POETRY
I S TALENT. HOWEVER, WRI TI NG
EFFECTI VELY I S A SKI LL THAT CAN BE
LEARNED.
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Good w r i t i ng i s ef f or t l ess r eadi ng t hat
makes you want t o r ead mor e. I t i s cl ear
and c onc i se uses shor t sent enc es and
si mpl e wor ds. I t keeps t o t he f ac t and
easy t o r ead and under st and.
Pl ai n Engl i sh i s cl ear Engl i sh. Ther e i s no
one r i ght way t o ex pr ess an i dea or w r i t e a
r epor t . But we shoul d get r i d of poor
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w r i t i ng habi t s & r emember some
i mpor t ant t i ps t o i mpr ove w r i t i ng sk i l l .
FOUR STEPS TO SUCCESSFUL WRI TI NG
ThefollowingChecklist is designedto guideyouas youfollow
the four steps to successful writing. It will help you diagnose
anyproblemyoumayhave anyproblemyoumayhave.
The best way to make writing successful is to divide the
processintofour major steps:
Preparation
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Organisation
Draft
Editing
St ep 1. PREPARATI ON
Writing, like most business tasks, requires thorough
preparation. Infact, thoroughpreparationisasimportant as
writingthedraft. Preparationfor writingconsistsof : writingthedraft. Preparationfor writingconsistsof :
Establishingtheobjective
Identifyingthereader
Determiningthescope
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Establishing theobjectiveis simply determining what you
want your reader to know or be able to do after reading
your report or paper.
St ep 1. PREPARATI ON (CONTD)
The next stage is to identify your reader again, precisely.
Are you writing broadly for top executives who do not
want details, or are you writing a fully-detailed technical
statement?
When you have distinguished the important from the
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When you have distinguished the important from the
unimportant onthebasis of your objectiveandyour reader,
youhaveestablishedthescopeof your writingproject.
St ep 2. ORGANI SATI ON
Without organisation, the material gathered during your audit will
not beclear to your reader. To organiseeffectively, determinethe
order in which ideas/report points should be presented. That is,
chooseamethodof development.
Outliningmakes complex subjects easier tohandleby breaking
themintomanageableparts.
It ensures that your writing will move logically from idea
without omittinganythingimportant.
It enables youtoemphasiseyour key points by placingthemin
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It enables youtoemphasiseyour key points by placingthemin
thepositionsof greatest importance.
It structuresyour thinkingat anearlystage.
It allows you to concentrate exclusively on writing when you
begintheroughdraft.
St ep 3. WRI TI NG THE DRAFT
Onceyou haveestablished your objective, reader, and scope,
writingthedraft isrelativelyeasy. Indoingso:
Dont worry about agoodopeningor introductionunlessit Dont worry about agoodopeningor introductionunlessit
comeseasily.
Concentrateonideas.
Dont attempt topolishor edit.
Dont let concern about grammatical rules or spelling get
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g p g g
in your way. These are of little importance in the rough
draft.
Do, aboveall, keepyour readers needs andknowledgein
mind.
St ep 4. EDI TI NG
Editingisthefinal step. A different frameof mindisrequired
for editingthanfor writingthedraft :
Let themanuscript sit for awhile.
Readandevaluatethedraft fromyour readersviewpoint.
Beanxioustofindandcorrect faults, andbehonest.
Behardonyourself for thereadersconvenience.
Never beeasyonyourself at thereadersexpense.
Do not try to do all your editing at once Read through
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Do not try to do all your editing at once. Read through
your roughdraft several times.
Each timelook for and correct adifferent set of problems
or errors.
St ep 4. EDI TI NG (CONTD)
Checkyour draft for accuracyandcompleteness.
Check your introductionandconclusionto seethat eachdoes,
infact, providethereader withsuchassistance. Your opening
should both suggest the subject and capture the readers
attention.
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Check your draft for Conformity, Consistency and required
Changes.
SOME TI PS ON HOW TO WRI TE RI GHT
Write for you audience.
Example: We found
out that, theCompany
should take a look at
past sales figures in
order tocomeupwith
Example: We found out
that, theCompany should
take a look at past sales
figures in order to come
upwith aplan to help re-
Canbewrittenas: The
Company must review
past sales figures to re-
evaluatesalestechniques.
Avoid Wordiness.
p
a plan to help re-
evaluate sales
techniques.
Example: Use
#ADD8E6 or FFFFFF
upwith aplan to help re-
evaluatesalestechniques.
Canbewrittenas: Light
Blue or White can be
d b k d
Example: Use
#ADD8E6 or FFFFFF
as BGCOLOUR for
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Stay away from jargon.
as BGCOLOUR for
thesite.
used as background
colour for thewebsite.
thesite.
Use active voice wherever possible.
Example: Sales increased due
to the networking business
donebytheCompany.
Example: Sales increased due
to the networking business
donebytheCompany.
Can be written as:
Companys networking
businessincreasedsales.
Example: (1) 2 p.m. in the
afternoon (2) Expectant
Example: (1) 2 p.m. in the
Example : Because Mr. X
forgot toincludethecorrect
budget projection with the
bid, the Company lost
clientABC.
Canbewrittenas: The
correct budget was
inadvertently left out
of the client packet,
whichledtolossof the
Example : Because Mr. X
forgot toincludethecorrect
budget projection with the
bid, the Company lost
clientABC
Make effective use of passive voice
Dont be redundant
afternoon. (2) Expectant
pregnant woman. (3) Upon
conducting review we
observedthat.(Eliminate)
Example: TheDepartment didnot
adhere to the internal policy
Canbewrittenas:
(1) 2intheafternoon
(2) Expectant woman.
p ( ) p
afternoon. (2) Expectant
pregnant woman. (3) Upon
conducting review we
observedthat.
Can be written as: The
Department needs to
Example: TheDepartment didnot
client.
clientABC.
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Don t be redundant.
Dont be negative.
guidelines on overtime payments
as..
p
adhere to overtime
payment policyas.
guidelines on overtime payments
as..
Pay attention to grammar &
spelling
Example: I refer tomyletter
of 13thJ uneandamwriting
to advise you that if we do
not receive your completed
application formwithin the
Can be written as: I have
not yet received your reply
tomy letter of 13thJune. If
we do not receive your
completed application form
Example: I refer tomyletter
of 13thJ uneandamwriting
to advise you that if we do
not receive your completed
li ti f ithi th spelling.
next fourteen days, I shall
have no alternative but to
arrange property insurance
onthebank'sblockpolicy.
withinfourteendays, I shall
have to arrange property
insurance on the bank's
blockpolicy.
next fourteen days, I shall
have no alternative but to
arrange property insurance
onthebank'sblockpolicy.
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Keep your sentence average length
low.
SOME TI PS ON HOW TO WRI TE RI GHT Example: (1) My domesticated feline
derives joy fromsupping Tuna fish. (2)
Mrs. J ones issued some confectioneries
to her male offspring. (3) Considering
this, the importance of having
centralized controls on statutory
li h dl b d
Can bewritten as: (1) My cat
likes eating Tuna fish. (2)
Mrs. J ones gave some candy
to her son. (3) Centralized
controls on statutory
compliances will result in
i d t l
Example: (1) My domesticated feline
derives joy fromsupping Tuna fish. (2)
Mrs. J ones issued some confectioneries
to her male offspring. (3) Considering
this, the importance of having
centralized controls on statutory
li h dl b d
Use simple words. Try to express, not
impress.
compliancescanhardlybeexaggerated.
(1) In our opinion, the Company
may get many positivebenefits from
imparting training to employees in
ERP. (2) As far as theDepartment is
concerned, the Department needs to
buy a computer which is small in
improvedcontrols.
compliancescanhardlybeexaggerated.
Can be written as: (1) The
Company may get benefits
byimpartingERPtrainingto
employees. (2) The
Department needs to buy a
(1) In our opinion, the Company
may get many positivebenefits from
imparting training to employees in
ERP. (2) As far as theDepartment is
concerned, the Department needs to
b a comp ter hich is small in
Examples:
At a later date Later
At the present time Now
For the purpose of For
h l i b M
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Edit wordy phrases.
size, quick& fast inspeed.
Department needs to buy a
small & fast computer.
size, quick& fast inspeed.
have no alternative but Must
In addition to Besides
In order to To
On a regular basis Regularly
Example: TheCompanygivesmany
benefits to employees including
being able to park car in the
undergroundparkinglot, 2weeksof
paid vacation each year, and
Can be written as: The
Company gives following
benefitstoemployees:
Example: TheCompanygivesmany
benefits to employees including
employee discount on all
merchandise. Also, theycanusethe
clubfacilityfor free.
p y
Undergroundparking
Two weeks of paid
vacationper year
Employee discount on
all merchandise
F l bf ilit
p y g
being able to park car in the
undergroundparkinglot, 2weeksof
paid vacation each year, and
employee discount on all
merchandise. Also, theycanusethe
clubfacilityfor free.
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Make List wherever possible.
Freeclubfacility.
Avoid abbreviations
Example: (1) Loss of sales
(Rs. 25 lakh) due to
incorrect salesplanning. (2)
Alternate fuel usage can
saveRs. 10lakh.
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Write powerful heading/caption to
the point
Example: To employees attended too
meetings two learn about the gnu software.
(These mistakes cant be detected in spell
check & grammar check Thorough proof
Do spell check & proofread
whatever you write
check & grammar check. Thorough proof
readingishencerequired)
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whatever you write.
APPLY THESE STEPS & TI PS WHI LE
WRI TI NG REPORTS.
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HOW TO WRI TE AUDI T REPORT
Determine the scope of the report
Consider Your Audience
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Gather Your Information
Analyze Your Information
(Do comparative analysis) (Do comparative analysis)
Determine the Solution
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Organize Your Report
Do Report Balancing (Maintain Objectivity)
Ensure Accuracy
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Use Graphical Presentation
Five Dos And Don'ts
REPORT WRITING
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FIVE DOs
CLEAR STATEMENT OF FINDING
IMPLICATION OF FINDING
AUDITEE RESPONSE
IMPLEMENTATION PLAN
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BE CONCISE/CRISP
FIVE DONTs
DONT WRITE AS ANAUDITOR
DONT PRESENT PROBLEMS
DONT BE NEGATIVE
DONT BE PETTY
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DONT DELAY
Few Mor e Ti ps on Repor t Wr i t i ng
..
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Write the report preferably in the past tense.

Inculcate habit of writing each day's findings on the
Few Mor e Ti ps..

Inculcate habit of writing each day s findings on the
same day.

Do not use vague words for e.g. the same has been
provided or words with double meaning the intimation
was given or we observed some instances
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Always use approximations where the figures are more than
one lakh especially in the report. Annexure/Exhibit figures
to be rounded off to the nearest lakh or crore.

Standardize writing date as J anuary 28, 20XX instead of
28/01/XX. You may use 28-J an-20XX or 28
th
J anuary,
20XX.
Few Mor e Ti ps..

For each and every observation provide the sample
selected and the deviations observed. The
recommendation given should be based on the deviations
observed in the sample selected. Minor points should be
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discussed and not reported.

Few Mor e Ti ps..
Standardizefont/font sizeof theReport
HeadingandNumberingof theReport
Headingof thepointsinthemainreport
Headingtobeconcise,
Consistent font and font size to be used in the entire
report evenif it iswrittenbydifferent individuals
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Bullets/Sub-bulletsandSr. Numbers
Uniformity to be maintained in the Bullets and sub-
bulletsused.
Sr. numberingshouldbe1, 2, 3and subpointsshouldbe
numbered A, B, C.
Few Mor e Ti ps..
Exhibit numbering
for e.g. EXHIBIT 1, EXHIBIT I, Exhibit 1.
Refer Exhibit DetailsaregiveninExhibit Refer Exhibit, DetailsaregiveninExhibit
Rupeestoberoundedoff tonearest lakhor crore.
Less than five instances to be included in the main
report.
Exhibitstoberestrictedtomaximumten.
InstancesinExhibit tobelimitedtoten/twelve.
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Few Mor e Ti ps..
Subsequent changetoReport :
Impact onControl EffectivenessIndexandRatings
Reflectionof changeintheCover Letter i.e. Percentageand g g
Audit Conclusion
Revision of figures and facts to be made in Executive
Summary, mainReport andExhibit.
Subsequent changes to be informed to Office
Administrationfor replacement.
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HOW TO MAKE AUDI T REPORT
EFFECTI VE?
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DONT GATHER DATA & PRESENT I N THE
REPORT. ANALYZE I T AND GO TO THE
ROUTE CAUSE OF THE PROBLEM.
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AUDI T REVI EW PARADI GM
Identify& IsolateProblem
AppreciatetheProblem pp
IdentifyAlternateSolutions
DiscusswiththeConcernedPersons
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IsolateOptimal Solution
Get Commitment of theConcernedPerson/(s)
Asc er t ai n t he Rout e Cause of t he Pr obl em
Problem: Latesuppliesfromvendors
ReasonIdentified: Latepayment tovendors.
IsIt TheRouteCauseOf TheProblem??????
Internal time-lag from receipt of materials at the
Workstill recordingof GRNwasexcessive.
Delayinpreparationof GRN.
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Delayinforwardingof billstoAccountsdepartment.
Accounts department was efficient in making
paymentsimmediately.
DONT PRESENT PROBLEMS. TRY TO GI VE
PRACTI CAL SOLUTI ONS.
REMEMBER: I NTERNAL AUDI TORS ARE
SOLUTI ON PROVI DERS.
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SOLUTI ON PROVI DERS.
Want some ex ampl es?
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EXAMPLES
Sec125of theCompaniesAct, 1956, whereby
documentscreatingchargeontheproperty are
required to be filed with the Registrar within
30days, needstobecomplied.
There wasafailuretocomply withSec 125of theCompanies
Act, 1956, whereby documents creatingchargeontheproperty
arerequiredtobefiledwiththeRegistrar within30days.
Acknowledgements for hand
delivery of cheques should be
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de vey o c eques s oud be
taken.
Thesystemof obtainingacknowledgement frompersontaking
handdeliveryof chequesneedstobeinitiated at thebranch.
EXAMPLES
Our observations on the review of
backuplogsfor theperiodJ anuary to
April 30, 20XX are givenbelow:
Wereviewed thebackuplogsfor theperiodJ anuary1, 20XX to
April 30, 20XX. Our observation is given in the table given
below:
Serial numbering of the forms
would help in tracking the
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Serially numbering the forms helps to keep the track of
applicationsreceivedfor digital certificates.
would help in tracking the
applicationsreceived.
EXAMPLES
Finalization entries werenot passedinthesystemtill May 28, 20XX
due to problem faced in entering vouchers in back date which
resultedindelay inclosingaccounts.
Actual date of receipt of material needs to be
monitored formally according to the delivery
schedule in Purchase Order to avoid non-
il bili f i l d b d
Finalisation entries were not passed in the
System till May 28, 20XX due to problems
faced in entering back dated vouchers. This
resultedindelayin accountsclosure
availability of material and better vendor
evaluation. Thisisyet tobedone.
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Actual date of receipt of material needs to be monitored formally
according to the delivery schedule in Purchase Order to avoid non-
availability of material andbetter vendor evaluation
At present, actual receipt was not monitored formally
according to delivery schedule mentioned in Purchase Order.
resultedindelayin accountsclosure.
EXAMPLES
Delays in commencing the projects after evaluation of ideas
Out of the8casesobservedduringtheaudit it isobservedthat thereis
aconsiderabletimelagingettingtheapproval of budget. In5of these
casesthetimefor gettingtheapproval rangedfrom3mthsto7mths. g g pp g
Further, commencement of actual executionof projectsisalsodelayed
in2of thecasesby8mthsandin1caseby9mths.
Thedetailsof theseinstancesof aregiveninExhibit-1
What improvements are required?
Verbose.
Samplesizenot specified. Overall impact
cannot beascertained.
Transactional finding. System of
identifying delays & preparation of
Can be written as:
Delays in commencement of projects:
Delays in getting the projects approved after
preliminary feasibility study were observed in 8 out
of 15 projects (60% of project value), which ranged
fromthree months to seven months (average delays
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y g y p p
remedial plannot commented.
fromthree months to seven months (average delays
of four months).
In addition, delays (about eight months) in
commencement of project executionwereobservedin
three projects (30% of total project value). Refer
Exhibit 1.
EXAMPLES
Difference between the amount sanctioned and the amount
actually spent on the project.
Major deviation from the budgeted cost of the projects has
been observed in 11 cases observed during our audit. The
What improvements are required?
Verbose.
Redundant words
Can be written as:
Variation in the budgeted vis--vis actual
Project cost :
Variation in the budgeted vis--vis actual project
cost in eleven projects (73% of total projects)
difference in the expenditure varies from 40% to 77% in 7 of
these cases. Details are given in Exhibit-VI. Further there is no
system for analyzing the causes of difference between the
budgeted expenditure and the actual expenditure
Sanctioning of budgets in excess of actual requirements diverts
the application of funds. Also there are chances that because of
excess funds sanctioned for any particular project some other
Redundant words.
Sample size not specified. Overall
impact cannot be ascertained.
Colloquial language.
Negative.
Persuasive language required.
Need to write implications
cost in eleven projects (73% of total projects)
ranged from favorable variance of Rs. Three lakh
(10%) to adverse variance of Rs. 45 lakh (77%).
Refer Exhibit 1 for details.
The system of documenting variances between
budgeted & actual cost with reason-wise analysis
needs to be introduced.
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excess funds sanctioned for any particular project, some other
projects may not be approved on account of shortage of funds.
Further, there is a tendency of spending carelessly when the
budget amount is sanctioned without thorough analysis of
actual requirements.
Need to write implications
diplomatically
needs to be introduced.
This highlights the need to re-look at the budget
finalization process, as mis-match in budgeted and
actual cost could result in paucity of funds to a few
projects or delay in project execution due to cost
overrun
GENERAL MISTAKES OBSERVED IN
REPORT WRITING
Should not be used Preferably be used
DOs AND DONTs FOR REPORT WRITING

On review it was found that

On review it was observed
that

As per SEBI Circular
According to SEBI Circular

Various departments
Different departments

Our recommendations are
as below

Either as follows or given
below

Rs. 1,12,456/- were pending
Approx. Rs. 1.12 lakh were
pending
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46
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25 August 22, 2007
pending

Lacs or Lakhs or Crores
Lakh or Crore

I t will be very helpful in
ways

I t will facilitate in

On many instances

On many occasions
DOs AND DONTs FOR REPORT WRITING
REPORT WRITING
should be done or
..can be done
.needs to be done or
may be done
I t was intimated to the
Client
I t was informed to the Client
As informed by the
department
As informed by the
department official/(s)
April 01, 2003 to
September 30, 2003
April 01 to September 30,
2003
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47
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26 August 22, 2007

Presently
At present
Sign Signature
On comparing On comparison of
I t was wrongly recorded I t was incorrectly recorded
REPORT WRITING
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48
REPORT WRITING- TO SUMMARISE
Formalise your points noted during the audit in the formof a report (PPT
format/ Wordformat asthecasemaybe).
Report shouldhaveaclear recommendation, observationswithfacts& figures,
riskperspective& explanationsgivenbytheclient. s pespect ve& e pa at o sgve byt ec e t.
Facts & figures in the report should include Review period, Sample
reviewed, Deviationobserved, Amount of samples& deviations.
Consider materialityof issueswhileframingapointinthereport.
Always report figures / instances as a % to total to bring out the materiality
aspect.
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49
Oneoff casesmaynot bestressedon& canbeclubbedinother issues.
Donot onlygivetimelag/ range. Alsogivetheaverage, ageingof transactions
& deviations.
If amajor deviationisona/cof asingleor twocases makeareferenceinthe
mainreportitself tohighlightsuchcases.
Try to convert the transactional issue into a control issues, control
issueintoapolicyissue& apolicyissueintoagovernanceissue.
Always start the report with an overall summary of the area
OVERVIEW. This gives an overall perspective of the area & OVERVIEW. This gives an overall perspective of the area &
materialityof issuesbeingreported.
Overviewshouldcontainvolumeof transactions, valueof transactions
alongwiththebreak upof function. For. e.g. inpurchasesbreak down
maybeRM, PM, Chemicals, Solvents, Other materials.
Repeat issues tobehighlightedw.r.t earlier report & theagreedaction
plan.
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50
Ensure the report points are mapped to the Control Sheet for each
control. Find the gaps i.e. point in the report but not in CEI & vice
versa. Accordingly additional controls should be incorporated or
report tobemodifiedtoincludeanoneffectivecontrol not reported.
Teamleaders to beproactivein askingfor thereport reviewedby the
Director / Sir.
Report correctionstobereviewedbytheTeam. p y
List of corrections to be noted by the Team& worked on to avoid
repetitivemistakes.
Ensurethat thenewperson joining theteamif any is trained initially
about the report style, font size to be used, exhibit preparation &
numbering, alignment of figures& words, etc.
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51
Ensurelinkages intheControl list to thereport points & theworking
papers
Ensurethat youhaveaproper indextoboththeWorkingpaper files.
Ensure maintenance of necessary supporting documents / emails / copies of
agreements / voucher copies, etc. to support your observations. Maintain these
inyour current workingpaper file. Ensurefilingof permanent paperslikepolicy
documents SOPs guidelinesinpermanent workingpaper filealso documents, SOPs, guidelinesinpermanent workingpaper filealso.
Ensuremaintenanceof Softcopyworkingfoldersinthefollowingmanner:
1
st
folder Audit Program, Man-dayplan, FlowChart.
2
nd
folder Actual Working paper files. No usage of personal names to the
folders/ sub-folders/ files.
3
rd
folder Report set send to Office (Letter, CIV/PIV, CEI with linkage to
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52
p ( , , g
workingpapers, Report& Exhibits).
4
th
Folder Report set receivedfromOfficewithchanges.
5
th
Folder Final Set Issuedtoclient.
6
th
Folder Client mail folder
REPORT WRITING-SUMMARY
Wrongdateformat (13
th
J une20XX). Shouldbe(J une13, 20XX).
Improper figure & text alignment in exhibit, report table, report / table
headingsetc Figtobealwaysright aligned text tobealwaysleft aligned headingsetc. Figtobealwaysright aligned, text tobealwaysleft aligned.
Headings inareport table/ exhibit to becenter aligned& bold. Also the
totalsshouldbeinbold.
Improper amountswrittene.g. Rs. 20000. Correct way: Rs. 20,000/- (, &
/- weremissing).
No mention of Amount in Rs. / lakh, etc while writing the exhibit /
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53
No mention of Amount in Rs. / lakh, etc while writing the exhibit /
incorporatingtableinreport.
For multinational clientsalwaysreport inmillion(mio.).
Report not substantiated with facts & figures just pure observations
(theory).
REPORT WRITING-SUMMARY
Wronguseof tense/ mixingof tense(past & present). Usually report
isalwaysinpast tense. y p
Use of strong words like should, was not followed, non-
compliance, not done, etc should be avoided. Instead use soft
wordslikeneedstobedone, thismaybereviewed, etc.
Replies not verified & contradictory replies mailed accepted &
incorporatedinthereport. At timesthewordingof therepliesarealso
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54
not changed/ verified.
Changes not effectedinall aspects i.e. somechanges inexhibit / table
of report but not in themain report, not changed in theCIV / PIV &
thecoveringletter.
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THANK YOU.
Aneja Associates

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