Yu Dawei | Write a report with persuasive influence but not limited to internal audit

Seeing an article on the Internet, the title is "Writing an Influential Audit Report: 6 Skills of the Report more persuasive" (referred to as "Tips". At the end of the article On the 17th, IIA official website, translated by Chen Guohua, the author is Richard F. Chamber. IIA is an English abbreviation and translated into the full Chinese name of the International Internal Auditors. Chief and CEO (CEO). In view of the author's identity and professionalism website professionalism, the so -called influential audit report, to be exactly said by foreigners and referred to internal audit reports. Readability is not limited to foreign internal audit, and an audit report with persuasive influence on the auditors of China's audit organs (we know that in China's audit authorities, the audit report is divided into two types: audit group and audit authority. The latter It is generated by the former, and the basic content is similar. According to the specific language environment, the text is convenient, this article sometimes uses audit reports, audit reports of audit organs, or audit reports of audit organs Therefore, this article is played by the topic, and the writing of the "Techniques" and internal audit reports will be taken in. What is really concerned is that I hope that the auditors of our audit organs can write a persuasive influential audit report.

Reflection on the audit report

The first paragraph of "Tips" is the original intention of the post. The first sentence is "part of the unofficial" internal audit self -reflection of the month ", and introduce readers to its relevant" blog articles on self -examination of internal audit "to readers. Then pointed out, "We must carefully examine what we have done, how we do, and how people other than internal audit departments view us." From this, we bring us at least two points.

First, auditors and auditors may wish to make some self -reflection on the audit report issued in the past. The first sentence of "Tips" revealed two key information. The first is "self -reflection of the moon", that is, to carry out a one -month concentration or collective reflection action. The second is the "non -official" introspection. From this as a reference, from the perspective of the audit report, for the time being, do not talk about whether the audit authority is in the audit report, when and how to conduct inspections, assessments, and evaluations. However, some self -examination or reflection on the audit report issued in the past should be at any time. As the saying goes, the grades cannot be run, and the problem is indispensable. This kind of self -examination or reflection can of course include summarizing successful practices and experiences, and definitely achieved the achievements, but they should adhere to the problem orientation, find the shortcomings in the audit report, reflect and reflect on the reasons for insufficient. Better audit report. In fact, many auditors may often reflect. This is very good. Those who have already done should continue, and the hopeless hopes that have not been carried out follow -up follow up, and it is best to form a habit of reflection at any time.

Second, especially the persuasive influence of the audit report, objectively understand how readers and users, including the audit unit, think of the audit report. The audit report is an important product of the auditors, but it is not used by the auditors themselves, but has its own readers, users, including the audit unit and their relevant personnel according to law. The auditors reflect on the audit report. While paying attention to what the report, how to report, etc., the readers, users, including the audit unit and their relevant personnel, should understand and reflect on the audit report. Through various ways and channels, whether the audit report reflects the real situation of the audited matters, whether the reader's concern is concerned, whether it is easy or willing to be accepted, adopted, whether the reporting intention can be achieved, to achieve the response, to achieve the response, to achieve the response, to achieve the response, to achieve response, It has a function, and so on. The article "Skills" "focuses on the art of persuasion", aiming to persuade the reporters and users of the report. It is necessary to emphasize another sentence here that the national auditors should also think about whether the audit report has due persuasiveness, so that the reporters, users, including the auditing unit and their relevant personnel, are not only found in the law, but also in theory, but also the reasoning. In love, you can accept or adopt audit reports with each other.

What is the ultimate goal of the audit report

As an important product of audit, the audit report should also have its goals. Regarding this issue, "Tips" first listed two sayings: "If you ask the reasons for the internal auditors to write an audit report, some people may say that this is to communicate the goals, scope and results of the audit business; It will say that this is to describe the audit discovery and make suggestions for improvement. "Immediately," Tips "gave my answer:" I think the ultimate goal of writing internal audit reports is not to describe our discovery or make suggestions for improvement. It is to persuade readers to take action. "The audit report of my country's audit organs, why is it issued and the ultimate goal should be?

The content of the audit report of my country's audit organs is usually three parts, namely basic situation and overall evaluation (including the basic situation of the audited unit, audit goal, audit scope, audit evaluation, etc.) Suggest. It is generally equivalent to the sum of the first two answers described in "Tips". At the same time, the ultimate goal given by "Techniques", persuading readers to take action, should also be the goal that the audit report of my country's audit organs should establish, pursue and achieve. From this dimension, foreign internal audit reports and audit reports of my country's audit organs are very different, but they should have their own ultimate goals. Article 52 is added after the second revision of the Audit Law (October 2021), which includes three paragraphs: "The audited unit shall report the audit organs of the rectification situation in accordance with the issues of the audit of the audit in accordance with the prescribed time. The people's governments at the class or relevant competent authorities and units report, and announce them to the society in accordance with regulations. "" People's governments at all levels and relevant competent authorities and units shall urge the audit unit to rectify the audit. The rectification situation is followed up and inspected. "" The results of the audit and rectification should be used as an important reference for assessment, appointment removal, reward and punishment leading cadres, formulating policies, and improving the system; if they refuse to rectify or fake them during rectification, they will be held in accordance with the law. " In addition to the audit organs themselves, the units mentioned include the audit units are readers and users of the audit report. All these units and audit organs must take corresponding actions according to the audit report. The ultimate goal given by "Techniques" -persuading readers to take action -comparison is not difficult to find that readers in "Skills" mainly refer to the audit unit and related personnel of the internal audit, and the readers of the audit report of my country's audit authority The user is quite extensive. The ultimate goal of the audit report is to enhance persuasiveness and influence, and promote and facilitate the action of these units to take action, so as to play the should be in terms of rectification issues, supervision of implementation, and establishing a sound long -term mechanism. effect.

The effect of writing style on the goal of auditing reporting

The goal lies not only on how to set it subjectively, but also to be objectively realized in the end, so as to organically unify the target -oriented and result -oriented orientation. How to enhance the persuasiveness and influence of the audit report and promote readers to act? "Tips" pointed out: "It is necessary to affect readers' action. However, not all internal auditors can realize that different writing styles have a key impact on implementing and even prompting correction measures. But the factors to motivate readers to take action are writing styles. "Then," Techniques "also gave an example of the US Army: two versions of different business mails, requiring the recipient to perform the same task, receiving serious writing and infectious infection The probability of completing the task on the day of the email is twice the control group.

What inspiration does the essentials and examples described in the Tips? Do national auditors write audit reports, do they also need to consider writing styles to motivate relevant personnel to take action? The answer is yes. In the past, in different audit reports, the audit unit was evaluated, and such expressions have appeared: the budget preparation is false, the budget is poorly implemented, the implementation policies are not in place, the measures are not feasible, the rules and regulations are false, the relevant personnel do nothing, and the entire unit's concept of the rule of law is Fully, internal control completely does not work, and so on. Of course, it cannot be denied that the audit unit may be true to a certain extent, but it may be lost to the point with the point, the partiality, and even the abstract negation, and the "big hat". When you see such an evaluation, the enthusiasm and initiative of relevant personnel will inevitably be affected; and, because the problem is not specific enough, it is difficult to grasp where to rectify.

The audit report of the audit organs is a statutory document. From the form to the content, some of the key term have corresponding standardized requirements, and cannot be adjusted or changed at will. However, under the premise of complying with relevant regulations, the writing style of the audit report is still necessary and has a lot of space to continuously improve and improve, in order to enhance the persuasive and influence of the audit report, which helps to achieve the goal of the audit report.

How to make the audit report more convincing and influential in order to achieve the realization of the audit report goal

Chambers has been engaged in internal audit for a long time, and frankly said in the "Skills" that there are hundreds of internal audit reports he written or edited. Among them, there are good ones, and some need to be re -edited or even pushed down. Because of its rich experience in positive and negative aspects, in order to help enhance the influence of internal audit reports, he specially taught people to fish and taught six more convincing skills: make the report more short; make the report become the report More flat; make the focus of the report more prominent; do not ignore details; language is more objective and fair; remember 5C rules. Many of these six techniques must have a sense of acquaintance. If you do not deliberately indicate that if a foreigner talks about internal audit reports or does not look at the specific cases of foreign countries, you may feel that it is a handwriter from which auditors in our audit organs, and even the writing of other agencies in official documents is quite considerable. Target. Because of such similarity or syndrome, in order to make the audit reports of my country's audit organs writing audit reports more convincing and influential, so as to better achieve the reporting goals. In the reality of our country, some expansion and play are made in content. ——Make the report

"Skills" gave an example. The Attorney General of the U.S. Department of Justice had a report of 250,000 words, and it was recommended that part of it did not appear until page 500. It took a whole night to try to read the report in depth, but ended in failure. From this, I thought of the famous saying of Winston Churchill, England, "This report is very long and can keep yourself away from the risk of reading." From this, the lesson that internal auditors can learn from: "(1) Internal audit reports are the most convincing only when they meet the needs of stakeholders; The influence will become smaller. Each word, every point of view or even the entire sentence in the report, if you cannot directly explain the problem, you should consider deleting it. "

Seeing foreign examples, I can't help but think of a historical story widely known as the Chinese. "History of the Ming Dynasty" records that Ruga Su, deputy minister of the Ministry of Justice, submitted a report with more than 17,000 words. The emperor Zhu Yuanzhang looked dazzling, so that he would listen to him. I still don't know what to say when I read more than 6300 words. Zhu Yuanzhang couldn't stand it, looking for someone to take Ru Tai Su on the spot. Let me think about the next day. From around 16500 words to the end, 5 suggestions were made, four of which were adopted by Zhu Yuanzhang. Afterwards, Zhu Yuanzhang smiled bitterly, "It is not easy to be a minister, is it easy to be an emperor? Obviously 500 words can be made clear, the report is to be used in a lot of useless content, which is really delayed.

The above two examples are extreme. In order to absorb such lessons, in actual work, it is similar to the audit report. How to issue special audit information? Some summarize the effective practices and experiences for many years, and make it clear that they must master the essentials of the "two five". That is to write it with about 500 words; let the leader not only finish reading within 5 minutes, but also to see it, but also to make instructions for who to handle. Such a special audit information, similar to auditing reports, can really provide information and meet the needs, but also simply and clear words. example.

——Make the report

"Techniques" pointed out that "the best internal audit report is to express a more complicated point of view with more flat words, rather than expressing a more flat point of view with more complicated words. When we use clear, direct and familiar languages, Our article is most convincing. This does not mean that our report becomes' superficial "; flat language means clear and effective communication." "Even if all your stakeholders have the ability to read and understand doctoral dissertations This does not mean that they want to read such articles. If your article is neither exaggerated nor unnecessary complication, it is not full of technical vocabulary, then your article is more likely to be convincing. "

The question about how to be plainly reported, "Tips" is very clear. Here is only a real story. A person in charge of the audit organs reviewed a special audit information and found that some expressions could not be understood. The draft said that this is very professional and can only be written like this; the reader can't understand it and can't help it, it can only show that he is amateur. The person in charge asked, what is professional and amateur? From the perspective of audit, you are more professional than me? From the perspective of non -audit, can the leading comrades of reading information be more professional than me? No matter what angle, we must ensure that the information is easy to understand, and at least we cannot submit the information that we don't understand. After the information is issued, we must not only understand the relevant leaders and comrades, but also make accurate judgments and clear instructions on this basis. Otherwise, what is the significance of the special audit information reported? Since then, this has become their long -standing guiding ideology and basic practices.

——Make the focus of the report more prominent

The suggestion given by "Tips" is, "We must also organize our reports to make the most important view stand out." Use examples, tables, colors, charts, or pictures to modify and emphasize important issues. You can also consider using content abstracts, catalogs, and/or indexes to help readers find information easily. For a longer report, the content abstract is to Abstract It is essential. "" Different stakeholders have different needs. We need to help each reader quickly access the specific information they need. If the key information is submerged by the details, our article will not be convincing. "The national audit report has different standardized requirements and internal audit reports, and China is also very different from foreign expression and reading habits. We do not necessarily apply the suggestion of the "message style and subtitle" given by "Skills", but other suggestions can be adopted to varying degrees. In particular, "let the most important point stand out"; reports with long content should be abstract; use examples, tables, colors, charts, or pictures to modify and emphasize important issues. You can also do something depending on the specific need to do some. try. All in all, it is to make the focus more prominent, and it is also necessary to make different readers easily find the key content they care about.

—— Don't ignore the details

The "Techniques" pointed out that in the audit report, if "spelling errors, grammar or punctuation errors, readers may feel that you don't pay attention to details, and even worse, they will think that you are not serious enough to work. Even a small mistake is just a small mistake. , Will have a negative impact on your credibility. This may be unfair, but if you have errors (careless or other) in your report, your rational argument may be questioned. " : Pay attention to details. If you lose your reputation because you ignore the most basic things, you will be difficult to persuade. "

Regarding the details of details, the "Techniques" is relatively specific. Here I just want to contact the actual situation of daily work, just talk about the errors that may cause the negligence of computer typing. Taking many people using Wubi input method as an example, the "basis" and "basis" of the "basis" and "residence" in accordance with the regulations of the "law" and "corruption" are often emphasized according to law. The same code of "bonus", the "foreign investment" of foreign -funded audits and the "diplomatic", the "responsibility" of economic responsibility audits and the "current" code, the policy implementation of the "policy" and "drooping" of the tracking audit, the financial situation The "situation" is the same code as "good", and so on. Once there is an error due to improper selection of the same code, it is unknown to the cloud, and the heavy may be a very serious problem. It is true that the details determine the success or failure. Despite the details, the importance is not too much.

—— The language is more objective and fair

"Techniques" pointed out, "We all try to have no prejudice, but sometimes we ignore our meaning. If we want readers to accept our thoughts, our tone needs to be objective -even if we convey negative information." On the basis of listing cases, finally emphasized, "If our report looks prejudice or unfair, customers are likely to ignore our existence."

As far as the audit report of my country's audit organs is concerned, it seems that it is not worried that the audit unit ignores the existence of the audit organs, but if the audit report looks prejudice or unfair, it is not only what we do not want to happen, but also the audit unit, etc. Essence Some expressions in the enrollment of the audit report on the impact of the audit report target of the audit report are also belonging to the example of being considered not objective and fair. After the text of "Tips", there is also an attachment -to avoid the following five words in your report: failure, inappropriate, invalid, discovery, seemingly. This also needs to attract our attention. We should work hard to reduce or even avoid the existence or occurrence of not objective and fair expression.

—— Remember the 5C rule

所谓“记住5C法则”，是指针对审计意见和建议，国际内部审计师协会在《编写审计报告》中提出的法则，由5个C打头的单词构成：标准（Criteria，应该是什么）、 Condition (what is the current actual status), cause (cause, the reason for the difference between the two), consequences (consequence), the consequences of the current conditions), and the correction action plan/recommendation. The advice given by "Techniques" is: "Even if you use the 5C rule, your report may not be convincing. But if you do not have these 5 C, your chances of success will drop directly."

Similar to the 5C law, my country's audit organs emphasize audit in accordance with the law, emphasize the qualitative and audit punishment of auditing in accordance with the law, and emphasize what, why, how, and what to do, etc. Enhanced the persuasive and influence of the audit report not only enables the audit itself to be invincible, but also promotes the ultimate goal of the report to achieve.Under the premise of clarifying these requirements or rules, the word "constant" and "long" need to be highlighted. Frequent unremitting and long -term persistence will be able to continue to reform and improve, further enhance persuasiveness and influence, achieve the goal of audit reporting, and thus be more moreGive play to the role of the audit.Source: "Audit Observation" magazine 2022 Issue 6

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