How well you communicate that information is critical to getting management’s acceptance of your findings and their agreement with your recommendations. A well-written audit report adds value to your clients by providing information that is:
Accurate
Objective
Clear
Concise
Constructive
Complete
Timely
In addition to audit reports, these elements can apply to all kinds of writings including:
Executive summaries
Fraud investigations
Consulting reports
Memos
General correspondence
The objective of any report is to provide important information to management in the area reviewed. It represents the result of weeks of reviews, analyses, interviews, and discussions. The quality of that report will have an impact on how well the report is understood and accepted. A report with the best information and recommendations may not be acted upon if the report is poorly written and hard to understand. Poor quality reports can result in management:
Ideally, the audit report should provide management with enough information to understand:
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