ONE SIZE DOES NOT FIT ALLANNA L. CUSON, CPA, CFE, CRMA, CICP, CICASELF REGIONAL HEALTHCARE

BRUCE D. KINCAID, CIA, CISAROCKFORD HEALTH SYSTEM

AHIA 32nd Annual Conference – August 25-28, 2013 – Chicago, Illinois

www.ahia.org

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How are Audit Reports and Shoes Alike?

One style does not fit all occasions.

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What Characteristic Does Your Report Share with These Items?

They are all tools that serve a purpose.

Why do you not hesitate to use thesewhen you need them but find different report formats intimidating?

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I don’t see any of us carrying manual typewriters or rolodex files this week.

We use laptops, cellphones and other electronic media to keep us connected.

So, why are you tied to the samereport format you were using five, ten… even fifteen years ago?

What is Wrong with this Picture?

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Stop Being Intimidated By Change!

Change can be a bit scary. Remember there is a reasonfor your report. Put yourself in your audience’schair. If the report format is noteasy to follow, then change it. Make it easier to acceptthe message. Speak your client’s language.

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Keep It Simple!

The more complex the issue, the simpler the format should be.

Don’t get lost in the details.

When in doubt, simplify the message.

Remember… if they can’t follow the message, then they will not be able to make the necessary changes.

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Customize for the Audience

One audit can have multiple formats depending on the audience: The business owner will need detailed findings and

action plans to aid them in changing processes. The management team needs a summary of the

findings and action plans. The Board and Senior Management needs a high

level summary of the key issues and to know if the external auditors will need to be notified of any issues.

That’s right! Three reports for the same audit!

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Have I Lost My Mind?

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No! I’m Actually Sharing a Secret!

A lesson l have learned along the way is that you have to deliver the message properly.

The audit report is your chance to shine in front of each audience.

If you try to write one audit report, you will fail all of your audiences.

The different levels of management will let you know if they want more information.

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Multiple Audit Reports… A Single Message

The message should stay in the same order.

Keep the report elements consistent through each iteration. Background of audit Findings in order of importance

Issues of highest importance should always be addressed first.

Give credit to management for anything remediated during fieldwork.

Corrective actions and remediation date targets

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No Surprises…EVER!

Discuss with the business owners what is going to be in the report. Encourage the business owner to review

your findings throughout fieldwork. Empower them to make some wording

changes. Ensure you listen to the business owner. Allow them to help craft the corrective

action.

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Remember the client is your partner!

Get buy-in from the business owner prior to and maintain it during fieldwork. They are the subject matter experts…

always! Don’t create unnecessary stress for

yourself, the client or your audit team. Remember that if one member of the team alienates the client, the wholeteam will pay the price.

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Does Your Process Look Like This?

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Or This?

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What should the process look like?

Begin by writing down the key points you need to communicate. Don’t worry about finding the right words at this point.

The message will form as you compose the report. Start identifying those issues that must be discussed in

depth with the client. Don’t “save” time by not jotting your thoughts

down. If you don’t, you run the risk of missing something key.

Keep your thoughts broad. You’ll flesh them out later.

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What Should the Process Look Like? (cont.)

The report won’t start out pretty. Don’t sacrifice substance over form. Get your ideas down and organize it all later.

Start identifying “like” items and issues. Group these observations in your listing so

they can be presented together. Identify the important issues and rank

them from most to least important. Remember to move your identified groups of

observations together in your ranking.

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Please Remember…

“Most of the things worth doing have been declared impossible before they were done.”

- Louis Brandeis

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Example Time!

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In Summary…

Simple and succinct!

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Key Thoughts

1) Keep a sense of humor while you write.2) Use the report as your chance to deliver

your overall message effectively and concisely.

3) You will learn to enjoy the process… especially as you see the effect your report has on the organization!

In the end, everyone will win!