Auditing and Governance, Risk & Compliance

Report Writing for the Internal Auditor

Why Attend

In today's environment, the audit department is frequently measured on the quality of its primary output: the audit report.

In many cases the effectiveness of the audit itself can be impacted by the quality of the audit report.

As such, it is critical that the report is professional and communicates the desired message in a clear, concise and unambiguous way.

This course will enable auditors to write and structure persuasive and impactful audit reports that will call their readers to action.

Course Methodology

This course uses a mixture of presentations, discussions, case studies, videos, role-plays and interactive exercises to transform participants’ knowledge into hands-on practice.

Course Objectives

By the end of the course, participants will be able to:
  • Distinguish barriers to effective written communication and how to overcome them
  • Structure the audit report for impact
  • Present audit findings in a clear and concise manner
  • Identify the target audience and adapt their writing accordingly
  • Produce an organized and structured audit report draft

Target Audience

This course is suitable for all internal and IT auditors who are required to produce and edit audit reports. 

Target Competencies

  • Drafting audit reports
  • Gathering data
  • Presenting data
  • Editing audit reports
  • Presenting reports
Report Writing for the Internal Auditor

Course Outline

  • Introduction to report writing
    • Value of the audit report
      • Measuring return
      • Ensuring a "needs" fit
      • Maintaining quality control
    • Elements of written communication
    • Barriers to written communication
    • Constructs of written communication
      • Clear writing techniques
    • The writing act
      • Preparing to write
      • Writing the first draft
  •  The audit report findings and structure
    • Audit findings and their presentation
    • Structuring an audit report
      • Areas to cover
      • Determine the audience
      • Likely findings
      • Technical appendices
      • Summarizing working papers into reportable narrative
      • Use of planning worksheets
    • Differing types of reports
  • Drafting the audit report
    • Analyzing the prospective audience
      • Who the audience is
      • Number of readers
      • Organizational status
      • Knowledge background
      • Attitude to audit
      • Personal agendas
      • Hot topics
      • Key stakeholders
    • Writing the draft
      • Scheduling time
      • Writing as you go
      • Structuring your thoughts
      • Draft quickly and polish later
      • Use of clear writing techniques
    • Evaluation of the draft
      • Checking for substance and strategy
      • Capturing and maintaining the reader’s attention
  • Editing the audit report
    • Editing the report
      • Bottleneck
      • Causes of auditor frustration
      • The "Kilroy was here" syndrome
      • Editing for substance, readability, correctness and style
    • Editing others’ work
      • Applying appropriate levels of editing
      • To change or not to change?
      • Build the writer's pride of authorship
    • Building a desire to write well
  • The final audit report
    • Production of the final version
      • Polishing the report
      • Deciding distribution
      • Management responses
      • Audit replies
    • Selling the report
      • Writing the summary
      • Supporting evidence
      • Conducting report presentations
      • Responding to questions
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