Professional Documents
Culture Documents
Report Writing
Dinesh Pant
Process of Management Auditing
Step I: Preparing audit plan – getting approval / informing the
organization to be audited in advance
Step IV: Writing audit report (with required discussion before itys
finalization)
Report Writing: What is it is actually?
A report is a written statement or document prepared after a detail
investigation / study / review /observation of a situation – its state,
causes, effect and solutions
Based on Presentation
Annexes
Contd…Prescribed Format for Management Auditing - Annexes
Annex 4: Statement of approved and vacant positions of the
organization
Annex 5: Statement of transfer and placement of staff
Annex 6: Staff sent for training during report period
Annex 7: Statement of placement / transfer on “Acting basis’
Annex 8: Statement of staff equivalent to those on “Acting” basis
Annex 9: Staff not having placement
Annex 10: Statement of “Fazil” staff
Annex 11: Statement of staff on deputation
Annex 12: Statement of advances and irregularities
Previous Mgmt Audit Report Formats
Report on Upper Tamakoshi Hydro Project Report on Department of Customs
Chapter I Chapter I
Background Background
Auditing Objectives Objectives of management auditing
Audit Methodology Scope of auditing (as specified in Directives)
Audit scope Limitation of management auditing
Limitation of auditing Methodology
Report Structure Report structure (chapter plan)
Upper Tamakoshi Hydro Project
ChpaterII: Observed subjects from during auditing
Chapter II: Introduction to Custom Dept (history, objectives
Positive aspects: functions, legal provisions, etc.)
Reform aspects
Suggestions Chapter 3: Observed Situation during auditing
(Coverage: Org policy and behaviours, org structure, Positive aspects
work procedures and physical lay out, service delivery Remarks
and transparency, personnel mgmt and records, Suggestions
financial and goods mgmt, etc. – as stated in Directives)
Chaper IV:
Chapter III Conclusions, with acknowledgement
Conclusions and recommendations
Others reports (e.g., Auditor General’s Performance Audit Report 2071)
Coverage Report format (Youth Self Employment Fund)
• Situation of objective fulfilment • Background of organization (Fund)
• Comparative review of targets and • Rationales for choosing the organization for perf. audit
accomplishments • Policy provisions related to the Fund
• Compliance to law, procedures and • Objectives and targets
directives • Financial provisions
• Physical infrastructure and utilization • Objectives of auditing
• Information system and record mgmt. • Scope of auditing
• Manpower management • Auditing methodology
• Utilization of existing capacity • Limitations of auditing
• Monitoring and evaluation system • Observed situation (Positive, Problems / challenges, areas of
reform)
• Situation of program execution • Financial resource mobilization, budget, Grants, bank loan,
• Transparency and accountability investment, etc, with replies of organization)
• Program execution • Manpower management (insurance, training, etc)
• Internal auditing
• Mobilization of financial resources
• Monitoring and evaluation
• Coordination situation
• Conclusion
• Economy and timeliness in procurement
Behavioral guidelines for writing a report
Basic Rules: Concise, simplicity, clarity and describing
Chapter I: Introduction
• Background (Rationales for choosing organization for auditing)
• Objectives of auditing
• Scope of auditing
• Methodology of auditing
• Composition of auditing team
Chapter II: Profiles of Organization Selected
• History, Objectives
• Functions
• Policy and legal provisions related to organization
• Targets and accomplishment
• Execution of previous directives, recommendations, investigation report, if any)
Chapter III: Overall Observation of Situation (with coverage of but not limiting to 9-point scope stated in Directives)
• Positive Aspects
• Problems / challenges
• Areas of Reforms (Directives)
Chapter IV: Conclusions and Major Recommendations
Annexes
References
Verbal Report Presentation (Two phases)
• Presentation planning
• Presentation execution:
Presentation: Preparation Phase (Planning):
Identify / consider the subject to be presented (what?)
Set objective of the presentation (why?)
Identify the audience characteristics (whom?)
Find out the venue (where?)
Formulate the content (listing the main points) and methods of presentation (how?)
Collect relevant data / information to support your subject or points
Prepare a reference note (a full text, if necessary) to be consulted / distributed
Choose / prepare presentation materials
Consider physical appearance (dress /hair, etc.)
Cross-check the preparation
Rehearse the presentation
Presentation: Implementation Phase (Actually Presenting)
Reach the venue before time and make sure that everything is in place
and fulfill all formalities (e.g., greeting)
Highlight the main objectives and outline of your presentation
Make presentation on a point-wise basis, elaborating each point (with
a bang!)
Keep observing feelings (verbal / non-verbal) of the audience
Test understanding of the audience
Manage your feelings (expressing / suppressing emotions – anger,
nervousness)
Show respect to audience (building, supporting, avoiding
disagreement, etc.)
Summarize the main points and conclude the subject for meeting the
objective