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STRATEGIES TO DESIGNCOMPELLING AUDIT REPORTS
Francine Mahak, PhD
Utah Government Auditors AssociationJune 4, 2019
Overview
1. Address your audience and purpose
2. Format for Quick and Easy Reading
3. Make the Message Clear and Concise
4. Use an Efficient Writing Process
DO
FEEL
KNOW
TARGET
DRAFT
COOL
REVISE
1. Address your audience and purpose
Good communication = Good Thinking
Think Audience & Purpose
■ Who will be reading this? (Multiple audiences? What do
they know about this? Are they receptive?)
■ What for? What do they need to do?
What outcomes am I looking for?
DO
FEEL
KNOW
Addressing these questions takes a report from “FYI”
— to effective and compelling —
Before writing anything…
Present findings in the order most useful to your audience
Order of Investigation
Case Specifics
Finding
Finding
Finding
therefore
Detailed Conclusions
& Recommendations
Appendix
Order of Report Sections
Case Summary, Conclusions, Recommendations
based on
Case Specifics
Finding
Finding
Finding
Detailed Conclusions
Appendix
What did you find?What do we need to DO?
(Nitty gritty details)
different
0
2. Format for Quick and Easy Reading
Selected audit report pages: visually organized, easy to read
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxx
Suggestion:
Add “message” captions to the visuals.
From the text, you could write a caption:
“Medicaid could not provide reports or sufficient
explanation for these wide adjustment variations.“
Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx, xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. It is essential for halting this fraud to implement these recommendations by March 31, 2019. Xxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx . Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.
Xxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xsxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx!!!
Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx, xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. It is essential for halting this fraud to implement these recommendations by March 31, 2019.
Xxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx . Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx, xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. It is essential for halting this fraud to implement these recommendations by March 31, 2019. Xxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx . Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.
Xxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xsxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxx!!!
Xxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx, xxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. It is essential for halting this fraud to implement these recommendations by March 31, 2019. Xxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx . Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.
Xxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xsxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx!!!
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Our eye looks at visuals
before the text around them
More captioning …
“Spikes may indicate
services billed but not rendered.”
“All the subject’s E&M
profiles are skewed.”
Audit Findings
• Medicaid cannot provide detailed reports of all adjustments to the eREBS drug
rebate A/R … for any of the quarters within the scope of our audit […].
• Medicaid has not implemented system access controls to prevent accidental or
intentional incorrect adjustments to A/R.
• Medicaid does not reconcile total claims loaded into eREBS with all claims from
the State’s pharmacy Point of Sale (POS) system and …
Suggestion: Match the wording of Intro findings
to the corresponding ones in the report
3. Make the Message Clear and Concise
- Prefer actives to passives
- Avoid meaningless phrases that delay your point
Prefer Actives: "Who Did What”/”Who Will Do What”
Actives:“The Jazz won the game.” (5 words)
Passives:“The game was won by the Jazz.” (7 words)
Headless passives: ambiguous!“The game was won.”
Your Turn: Make Active StatementsRephrase in terms of “Who Did What”
1. The authorization was signed by the top manager.
2. Receipt of your payment is hereby acknowledged.
3. A decision has been made that security measures
must be improved.
Write so that readers cannot misunderstand!
Avoid meaningless phrases that clutter your message
False Subjects
■ The fact of the matter is …
■ It has come to our attention that …
Redundant Phrases
■ Circle around
■ Plan ahead
■ Mix together
Weak Verbs
■ Effect changes
■ Make an announcement
■ Hold a meeting
■ Become cognizant
Change
Announce
Meet
Realize
4. Use an Efficient Writing Process
Write faster and better
1. TARGET
– Readers you are addressing?
– Purpose: what you want them to DO?
2. DRAFT (quickly!)
1. Brainstorm content
■ In any order
■ Without worrying about style or grammar
2. Organize in order of importance to readers
3. Write the easiest parts first
3. SET ASIDE
4. REVISE
DO
FEEL
KNOW
You Can Brainstorm Multiple Sections at the Same Time
Title__________________________ Audience/s ______________________Purpose__________________
Executive
Summary
IntroductionBackground Scope & Objectives Methodology
Findings Recommendations
Plan of Action AppendixGlossary Responses
Evaluation of Responses
Set 3 minutes at a time
Brainstorm freely:
• In all categories at once
• In any order, then prioritize
An
Example
Title__________________________ Audience/s ______________________ Purpose__________________
Executive
Summary
• Tomr spo gerthy
• Lskdfs rer
• Mofs ewr fsfs oidfg
• Sdfsdver erwe
IntroductionBackground
• Sdfaskdfsfd
• Werurew ksdfps
Purpose1. Lskdfs rer
2. Mofs ewr fsfs oidfg
3. Tifs iosff
Scope & Objectives
• Msprw we dfjerdegf
• Sdfs\e
• Werurew ksdfps
• Lskdfs
• Mofs ewr fsfs
Methodology
1. Tifs iosff
2. Tomr spo gerthy
3. Lskdfs rer
4. Mofs ewr fsfs oidfg
5. Sdfsdver erwe
Findings• Rewewt sfds weroi were
• Werurew ksdfps re sd tewr
• Lskdfs rer
• Mofs ewr fsfs oidfg
• Repopog pop rasdsaf w35
Recommendations
1. Lskdfs rer
2. Mofs ewr fsfs oidfg
3. Xcweri posd werw
4. ???
Plan of Action
1. Tifs iosff
2. Tomr spo gerthy
3. Lskdfs rer
4. Mofs ewr fsfs oidfg
AppendixGlossary Responses Tifs iosff = Wer sdofip se
Tomr spo gerthy = Wer
Lskdfs rer = Erdgrer retd ff
Mofs ewr fsfs oidfg = ?? Evaluation of Responses
Might
Look
Like
This
(after 3
minutes)
42105
2
1
3
??
Title__________________________ Audience/s ______________________Purpose__________________
• When writing, draft the easiest parts first
• Write fast: it’s just a draft—you’ll revise later
Summary: Process and Formatting
Design a Compelling Report
1. Identify your audience and purpose
2. Format for Quick and Easy Reading
Summary & Recommendations first,then details
Caption visuals with their message
Match summary points with correspondingsection titles
3. Make the Message Clear and Concise
4. Use an Efficient Writing Process
DO
FEEL
KNOW
TARGET
DRAFT
COOL
REVISE
STRATEGIES TO DESIGNCOMPELLING AUDIT REPORTS
Utah Government Auditors Association
Francine Mahak, PhD
THANK YOU!
Questions?
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