Audit Report Writing Guide
Essential Communication Books for Auditors
From the External Audit Directorate of the Audit and Review Branch, Canadian PSC
This guide establishes some guidelines for the design, style and content of the reports published by the External Audit Directorate of the Audit and Review Branch, PSC, in order to make them useful and easy to read.
IntroductionTable of Contents
I
ntroductionThis guide establishes some guidelines for the design, style and content of the reports published by the External Audit Directorate of the Audit and Review Branch, PSC, in order to make them useful and easy to read.
Audit Report
Users
Audit reports must meet the varying information needs of users: the clients,
the auditee and their representatives. The clients are: the President of the
Public Service Commission and the Secretary of the Treasury Board. The
auditee is the Deputy Head of the department being audited.
The representatives are: managers and specialists responsible for personnel functions in the client organizations and departments.
Audit Purposes
The primary purpose of a personnel audit is to inform clients whether the
department adheres to the conditions for exercising the authorities
delegated under the Financial Administration Act, the Public Service
Employment Act and personnel policies and procedures flowing from those
acts.
Personnel audits also identify for clients the need to create or change policies and procedures, advise departmental representatives on better ways to administer the personnel functions and recognize and reinforce activities that correct shortfalls, exceed client standards and suggest and recommend corrective actions when personnel functions do not meet clients' standards.
In addition, audits have the ultimate goal of improving personnel management in the Public Service.
Communication
Channels
Audit teams use a number of channels to influence the quality of personnel
management: informal suggestions to client representatives during the
planning phase and to departmental staff during on-site reviews; formal
briefings and discussions with responsible officers on the findings;
briefing notes and operational unit reports to managers and specialists; a
formal report to the clients, the auditee and their officers; a letter to
the deputy head, summarizing the main topics of the report. This guide
covers the formal audit report only.
Readership
To be effective, administrative documents should focus on the needs of a
defined readership. In the case of audit reports, there are a variety of
readers with quite different needs:
- executives with a general knowledge of personnel systems and terminology who are mainly interested in results in their areas of accountability
- the auditee's senior personnel officer who must respond to audit recommendations
- specialists concerned mostly with findings in their area of expertise. Audit report writers must therefore take into account the needs of these various readers and the information already provided through briefings and operational unit reports.
Note: Audit reports are not written for professional auditors.
Motivation
With the exception of consummate bureaucrats, most readers are going to read
as little as possible. They are desensitized to printed material due to the
sheer volume that crosses their desks each day. There is competition for
their attention and time. In addition, there is evidence that the level of
literacy is not all it could be, even in university graduates. Recognizing
these barriers is the first step in developing effective audit reports.
This guide describes an approach that will encourage the target audience to read audit reports and take action to improve personnel management and resource use in the Public Service.
Outline
To help make audit reports attention-getting, readable and credible, the
following sections cover: report design, writing style, report content
(title page, table of contents, summary, introduction, findings,
appendices), wrap-up and bibliography.
Design
Background
In the Introduction, we mentioned the intense competition for reader
attention and time. Report writers can control three factors critical to
gaining and keeping attention: design, writing style and content.
Design may be the key to attracting readers - particularly the reader who is not motivated. Once attention is captured, writing style and content should be able to maintain this attention.
Effective design increases visual appeal and reading efficiency.
Visual Appeal
An audit report has visual appeal when it looks professional and easy to
read. That means the reader should develop positive feelings about the
report at first glance.
The talent and effort that have obviously gone into the report's appearance send strong signals to readers. It tells them the subject is important. It also tells them the readership is important enough to warrant a quality product. There is a big difference between a memo and the annual report of the Commission. Audit reports should be closer in appearance to the annual report.
Reading
Efficiency
An audit report should not appear long, dull or tedious. The proposed design
is interesting, featuring plenty of white space and easy-on-the-eyes
lettering. The design encourages the potential audience to read.
Efficient reports use design techniques to make it easy to find a particular piece of information and increase reading speed, comprehension and retention.
Design
Techniques
The following techniques have been selected to enhance the visual appeal and
reading efficiency of audit reports:
- type size and style are easy to read
- line length is limited to 4.5 inches for eye travel that is not tiring
- blocks of text are limited to 8 lines or so to prevent skipping and to provide frequent rest points
- the amount of white space is not only more comforting to the eyes but also provides the reader with room for notes
- the location of page numbers, headings and subheadings helps readers to search for specific information; the standard format quickly becomes familiar and is easy to scan
- in addition to providing information, the header and footer lines "frame" the text
- complete topics are placed on one page wherever possible
- the text is laser-printed off desktop publishing software
- capital letters are not used for emphasis or to highlight key words and phrases because they slow up the reader
- the text is unjustified with flush left and ragged right margins, to encourage smooth eye flow
- there are no broken words at the end of lines
- there are no broken sentences at the end of pages
- there are no single lines on the top or the bottom of a page.
Format Specifications
Format is the shape, size and arrangement of text on the page. For ease of
use, the format described here is available through the Directorate computer
system.
This guide identifies the following elements of format:
Fonts: body: Times Roman 12.5pt (serif); recommendations and compliments: bold; headers and footers: not bold - headers: Helvetica 14pt (sans serif) - footers: Helvetica 9pt (sans serif). "Styles" exist for headers and footers.
Margins: top and bottom margins: 0.5" and 0.4"; left and right margins: 1.25" with the binding set at 0.25". This results in an inside margin of 1.5" and an outside margin of 1.0".
Spacing: single space between lines; 2 space ahead of bullets; double spacing between topics.
Tabs: Tabs are set at: 2.8", 3.0" and 3.2".
Printing: The Branch will produce a camera-ready copy of the audit report. The report will then be printed back-to-back, and bound.
Summary - Design
This section describes design techniques that will help audit teams produce
efficient audit reports. The following two sections deal with writing style
and content - the keys to effective reports.
"Have something to say, and say it as clearly as you can. That is the only secret of style." (Matthew Arnold)
"To me, style is the outside of content, and content is the inside of style, like the outside and the inside of the human body: both go together, they can't be separated." (Jean-Luc Godard)
"Too much of a good thing is worse than none at all." (English Proverb)
Writing Style
Definition
For audit report purposes, style is defined as the way content is written.
Generally, style consists of tone, vocabulary, syntax and grammar.
Good style presupposes a writer who knows the subject well, and also: who the readers will be, what is important to the readers and what the readers need to do after reading the material.
Purpose
This guide is not intended to train auditors in the basics of style. That
can be accomplished through courses and on-the-job coaching. What this guide
can do is provide auditors with a standard for editing their own reports,
sort of an audit guide to writing style.
Guidelines
The following guidelines are not presented in order of importance. For those
readers interested in pursuing the subject in greater depth, the
bibliography lists a number of excellent references.
Terminology
Audit reports must transmit information with precision - precision that
starts with consistent terminology. When reviewing reports, look for
inconsistencies such as the following examples of interchangeable terms:
personnel administration, human resources management and personnel
management; objective, purpose and goal; staffing and resourcing; personnel
disciplines, functions, activities, areas, aspects and practices.
Inconsistent terminology demonstrates an unprofessional approach in business writing. It may cause readers to interrupt their reading rhythm to interpret the changed term and misunderstand the message.
The results are particularly noticeable in managers with only a general knowledge of personnel functions and terminology.
Sentence Length
Another style element that can blur the precision and clarity of text is
long sentences. Some grammarians recommend a limit of 15 to 18 words in
business writing. In editing reports, one should look closely at sentences
with more than 20 words. There may be room for improvement. The following
example from the second paragraph of a section on Sub-delegation of Staffing
Authority demonstrates the clarity of shorter sentences.
One sentence: "The roles, responsibilities and accountability mechanisms of managers and staffing officers are clearly defined in the departmental training course on sub-delegation which was given to all managers about to receive sub-delegated staffing authority." (33 words)
Two sentences: "All managers who were to receive sub-delegated authority attended the departmental staffing course. The course defines the roles, responsibilities and accountability of managers and staffing officers." (13 words in each)
Literary writers can use longer sentences without worrying about clarity. But they do not have to write audit reports!
Passive Voice
No shortfall in style produces dull, tiresome reading faster than the
passive voice. The short example that follows demonstrates the difference
between passive and active sentences.
Passive: "Based on the information available, no
irregularity of operation was found."
Active: "The audit team found no evidence of
irregularity in the available information."
Better Still: "The audit team found no
irregularity."
When reviewing reports, look for a subject - verb - object (agent - action -
object) sequence. If it is not there, consider a rewrite.
Intensifiers
Intensifiers are words like: clearly, special, key, well, reasonable,
significant and very. Their use should be limited because they frequently
lack precision, reflect personal values and fill space for no real purpose.
Intensifiers raise questions such as "significant compared to what?" and "clearly according to whose criteria?"
Bullets
Report writers can use bullets as punctuation in front of points to break up
dense text and shorten sentences, focus attention, save words and improve
logic and flow.
The use of bullets is highly recommended when findings are lists of standards, samples, activities, facts and results.
Example
Without Bullets: "The Department possesses control mechanisms such as a
clearly identified responsibility centre, consultative committees for target
groups and an Affirmative Action Steering Committee. These mechanisms which
include action plans and reporting systems adequately ensure the
effectiveness of employment equity programs."
With bullets: "The Department has mechanisms to ensure effective employment equity programs, including:
- an identified responsibility centre
- action plans and reporting systems
- consultative committees for target groups
- an Affirmative Action Steering Committee."
This guide takes every opportunity to demonstrate the use of bullets. The nature of audit reports makes the technique particularly useful in enhancing clarity and readability.
Summary
- Writing Style
Writing style has many other elements not included in this guide: tone, word
economy, and rhythm are just a few. However, the elements covered here have
one thing in common. They can be evaluated against readily observable
criteria. Branch audit reports should be reviewed for the use of consistent
terminology, crisp sentences, the active voice, appropriate intensifiers and
bullets.
Report Content
Outline
The sections on Design and Writing Style described ways audit reports can
gain and hold attention and promote efficient reading.
To a large degree, a report's content is responsible for its effectiveness. In addition to logic, two elements enhance effectiveness, consistent structure and level of detail.
Structure
Personnel audit reports include the following sections: title page, table of
contents, summary (including the recommendations), introduction, findings
and appendices.
Cover and Title Page
Audit reports use a standard cover, with a window showing: the title:
"Staffing Audit" or "Personnel Management Audit", the
department's name and the report's date of issue (month and year). These
items are repeated at the bottom of each page. The title page also indicates
the names of the audit team members.
Table of Contents
The table lists the sections and sub-sections with page numbers as follows:
summary and recommendations, introduction, findings (by audit field) amd
appendices (as required).
Summary
The summary gives a quick overview of the state of the department at the
time of the audit in light of the main issues covered by the report. It does
not normally exceed three pages, including the recommendations.
Where a basic personnel function is not included in the audit, a note of explanation should be included.
Sub-headings should be limited to paragraphs of approximately eight lines.
Recommendations should be listed under a lead statement such as: (example) "We recommend that the Deputy Minister: amend...; establish...; implement..."
Recommendations should be stand-alone statements that can be read out of context and still make sense - particularly to a non-personnel executive or manager. Example: "We recommend that the Deputy Minister" put in place a mechanism for monitoring staffing activities and take appropriate corrective action.
Introduction
Since readers will read the summary, the introduction should not repeat
details. It should include the following elements:
Context: This sub-section briefly describes conditions in the audit entity during the period under review; for instance: the entity's role, size and organization especially with regard to human resource management; significant pressures on personnel management during the period under review - events such as the following should be noted: organizational changes - personnel disruptions - changes in roles and programs; results of internal audits or follow-up to our previous audits, if applicable.
Purpose: This sub-section is a short description of what functions and special programs were audited and the clients' authorities.
Scope: The scope lists the period under review, the issues covered in each function and program, the locations visited and the on-site dates.
Methodology: This section briefly describes sampling, data collection techniques and the basis for auditors' opinions. It also identifies any weaknesses in the methodology to allow the client and auditee to make informed decisions as a result of the report.
Findings: Findings constitute the main part of an audit report. They result from the examination of each audit issue in the context of established objectives and clients' expectations. The model illustrates how the various elements of findings are to be presented.
Appendices: Appendices can be used when they are essential for understanding the report. They usually include comprehensive statistics, quotes from publications, documents, etc. and references.
Level of Detail
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 enough to justify a recommendation should be treated extensively.
Specific initiatives that the auditors wish to mention as examples should be described in detail, while issues where the department meets the expectations and there is nothing specific to mention should be dealt with briefly.
Commentary
Where a recommendation and a compliment are made under the same issue, they
should be in separate paragraphs. Otherwise, they may confuse the reader and
reduce the impact of one or the other.
Statistics need to be used consistently throughout the report. Sample size and error rate mean more when they are given 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 one hundred).
Graphics should be used when they add to the understanding of the text.
Wrap-up and Conclusion
Wrap-up
This guide supports the External Audit Directorate approach to developing
consistent audit reports. It includes the following elements:
- a definition of report users
- report purposes
- a discussion on the readership
- a design that attracts readers and increases their reading efficiency
- a writing style with: consistent terminology, crisp sentences, the active voice, few intensifiers and a point system using bullets as punctuation
- presenting essential content under standardized headings and sub-headings.
Conclusion
The Audit Report Writing Guide deals with the very basic aspects of report
writing. It cannot replace the skill, experience and initiative of audit
teams. However, it does provide the basis for consistent and professional
reports that meet the needs of both clients and auditees. In addition, an
effective audit report will encourage managers to improve the use of human
resources in the Public Service.
Bibliography
Audit Branch, PSC. The Audit Branch Manual.
Secretary of State. The Canadian Style, Dundern Press.
Office of the Auditor General. A Writer's Handbook.
Office of the Auditor General. An Approach to Comprehensive Audit.
Canadian Comprehensive Auditing Foundation. Comprehensive Auditing - Concepts, Components and Characteristics.
Canadian Comprehensive Auditing Foundation. Conducting Operational Reviews: A Generic Approach.
Strunk, W. & White, E.B. The Elements of Style. The MacMillan Co.
Williams, Joseph M. Ten Lessons in Style and Grace. Scott, Foresman and Company.
Lanham, Richard A. Revising Business Prose, Charles Scribner's Sons.
Freelance Editors' Association of Canada. Editing Canadian English, Douglas McIntyre.
Jonassen, D.H. (Ed.). The Technology of Text - Volumes 1 & 2, Educational Technology Publications.
Duffy, T.M. and Waller, R. (eds.). Designing Usable Texts, Academic Press.
The Project Resource Group, Functional Writing is Writing that Works, PRG, 1992.
Note: The bibliography at the end of the French version lists a number of other valuable reference books.
APPENDIX A - Quotations and Bibliography - A Practical Guide
Purpose
The purpose of this guide is to provide auditors with some useful
information on how to present quotations and bibliographical references in
reports.
Quotations
A quotation is a fragment of text, or "a word or a passage reproduced
from a book, a statement" (Webster's New World Dictionary), that is
included in a new text and identified by quotation marks.
The source of the quotation can be provided briefly, in parentheses, as in the previous paragraph, or more completely, in a footnote.
Reference - Footnote
The five main elements of a footnote are:
- Reference Number: an arabic numeral, placed immediately after the cited text, in superscript
- Author's Name: first name and/or initial(s) and surname, followed by a comma
- Document Title: written in full, and underlined or in bold
- Facts of Publication: publisher, place and year of publication (in parentheses)
- Text Location: specific location of the text source: usually the page, paragraph or section number.
Bibliography
A bibliography is a list, usually in alphabetical order, of documents
consulted or suggested for consultation, or of sources that have influenced
or helped the author. It is usually placed in a separate section at the end
of the document.
Basic Elements
A bibliographical reference contains four basic elements:
- Author's Name: contrary to the reference footnote, the surname is written first, then the first name or initial; if there is more than one author, the additional names are written in the regular order, as in the second example below
- Title: written in full, with no abbreviation; can be put in bold characters
- Facts of Publication: publisher, place and year of publication, as in the footnote, but without parentheses
- Collation: length of the work, expressed as the number of pages or volumes.
EXAMPLE
Bibliography
Mornissey, George L., Effective Business and Technical Presentations, Addison-Wesley Publishing Co., Reading, Massachussetts, 1968, 143 p.
Rosenblatt, Bernard S., Richard T. Cheatham, James T. Watt, Communication in Business, Prentice-Hall Inc., Englewood Cliffs, N.J., 1977, 370 p.
When a document is published on behalf of a government, the country (province or state) and the responsible entity are cited as author. It may also be useful to add some information such as the edition number, the name of the legal depositary or the standard book number.
EXAMPLE
Bibliography
Canada. Secretary of State. Translation Bureau. Public
Administration and Management Vocabulary. Terminology Bulletin
#194. Minister of Supply and Services of Canada 1990. 775 p. ISBN
0-660-55655-3. United Nations. Bibliographical Style Manual.
New York: United Nations Publications, 1963. 58 p. Dag Hammarskjold Library.
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APPENDIX B - Elimination of Stereotypes
Guidelines
Guidelines concerning the representative depiction of minority groups and
the elimination of sexual stereotyping.
Reference: Corporate Management Manual (CMM), PSC, Chap. 4: Communications Management.
Background
In August 1992, the PSC officially approved guidelines to ensure the
equitable portrayal of women, men and minorities in communications.
This appendix concerns the application of these guidelines to our reports and other documents.
Observations
No problems were identified in audit reports regarding the equitable
depiction of minority groups. In tables as well as in text, we should
continue to avoid the use of terms that may be considered offensive or
discriminatory, such as "Blacks", "handicapped", etc.
In French, the equitable depiction of women and men is a rather complex issue, mainly due to gender differentiation that applies to nouns, pronouns, adjectives, etc. The main challenge is finding the proper balance between the equitable representation of women and language clarity, conciseness and elegance. (See the French version of this appendix for more details.)
In English, it is usually easy to avoid sexist grammatical forms. In many cases, using the plural or passive form will be sufficient to avoid the difficulties of subjects (he, she) or possessives (his, her). The guidelines focus mainly on eliminating certain language forms that have a sexist connotation, such as "man-year, policewoman, Mr. and Mrs. Paul X..."
Following are a few basic rules and suggestions.
Basic Rules
- The guidelines must not be seen as a cumbersome and unnecessary constraint, but as a guide.
- Writing must remain clear and precise; with a little effort and attention, it is possible to create non-sexist documents that are neither too wordy nor too heavy.
- When referring to men and women, the principles of equality apply.
Suggestions
(See CMM Guidelines, pages 23-26 for details.)
- Use gender-neutral occupation and position titles: "representative", "police officer" rather than "spokesman", "policewoman".
- Avoid using the word "man" to refer to people in general ("the man in the street", "man-year") or the masculine form (he, his, him) to represent both women and men.
- Treat persons of both sexes equally, by varying the position of references to males and
- females, by using equal forms of salutation in correspondence, and by avoiding unnecessary distinctions between sexes.
Advice
Refer to this Appendix and to the Guidelines when you are about to start writing or reviewing a report or other important document.
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