strategies for designing compelling audit reports - francine mahak - compelling audit...
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STRATEGIES FOR DESIGNINGCOMPELLING AUDIT REPORTS
Francine Mahak, PhD
Utah Office of Inspector GeneralJune 4, 2019
Overview
I. Use an Efficient Writing Process
2. Organize to Achieve Desired Outcomes
3. Style Notes
4. Format for Quick and Easy Reading
I. Use an Efficient Writing Process
Make good use of your time and theirs.
Is this true:
■ Your message may be buried among many,
many others.
■ Your readers may have only seconds to look at it.
Make it quick & easy!
(By the way . . . do you read everything in your Inbox?)
Good communication = Good Thinking
Think Audience & Purpose before you think of content:
■ Whom am I addressing?
■ What for? What outcomes am I looking for?
DO
FEEL
KNOW
Write faster and better
1. TARGET
– Readers you are addressing?
– Purpose: what you want them to DO?
2. DRAFT (quickly!)
– Brainstorm content
■ In any order
■ Without worrying about style or grammar
– Organize in order of importance to readers
– Write the easiest parts first
3. SET ASIDE
4. REVISE
DO
FEEL
KNOW
You Can Brainstorm Multiple Sections at the Same Time
Executive
Summary
IntroductionBackground Scope & Objectives Methodology
Findings Recommendations
Plan of Action AppendixGlossary Responses
Evaluation of Responses
You can note elements for the whole report.
Take 3 minutes at a time.
Fill out/Draft the Easiest Parts First!
An
Example
2. Organize to Achieve Desired Outcomes
Present findings in order most useful to your audience
Order of Investigation
Case Specifics
■ Finding
■ Finding
■ Finding
therefore
Conclusions
& Recommendations
Order of Report Sections
Summary of Case, Conclusions,
and Recommendations
based on
Finding
Finding
Finding
Conclusion
Appendix
(What did you find, and what do we need to DO?)
(Nitty gritty details)
different
How a sample of how one of your reports is organized
■ Executive Summary
■ Timeline
■ Data Analysis
■ Plan of Action
■ Witnesses’ Contact Info
■ Conclusion
■ Appendix
Solution + How to Implement
Supporting Data, with visuals
Gist: Findings, Recommendations
More Details – So Report is Concise
Not here!
Date: XX/XX/XXXXTo: Xxxx XxxxxxxxSubject: Maitenance
XXxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx .
Xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx x xxx-xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxx’ xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx
Xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx
Take advantage of how people read
Put your main message
and action needed
in the top focus points.
Then repeat them
at the end.
Oh No! What if this was in that paragraph?
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 xx xxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx
xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx
xxxxxxxxxxxxxxx.
Middle: best place to bury your point!
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 xx xxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx
xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx.
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx
xxxxxxxxxxxxxxx.
3. Style Notes:
- Prefer Actives to Passives
- Avoid meaningless phrases that delay your point
Prefer Actives: "Who Did What”/”Who Will Do What”
Active sentences have the doer of the action before the action:“The Jazz won the game.” (5 words)
Passive sentences have the doer after the action:“The game was won by the Jazz.” (7 words)
Sometimes passive sentences have no doer at all, causing ambiguity:“The game was won. “
Your Turn: Make Active StatementsRephrase in terms of “Who Does What”
1. The permission slip was signed by the manager.
2. The concerto was performed brilliantly by the symphony orchestra.
3. Receipt of your payment is hereby acknowledged.
4. 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. Format for Quick and Easy Reading
Capitalize on these elements
■ Subject line: Same as report title, if thatis what they need to know
■ Summary of audit objectives, findings, recommendations
■ Headings that give a message
■ Captions on visuals – that give a message
“Spikes may indicate services billed but not rendered.”
Audit Objectives
– Evaluate the controls over adjustments to the eREBS drug rebate accounts
receivable (A/R).
– Evaluate whether duties have been adequately separated within the drug rebate
program.
– Determine whether Medicaid has implemented adequate controls to ensure that
[…].
– Determine whether Medicaid has implemented the audit recommendations issued
in 2008 by Health and Human Services, Office of Inspector General (HHS).
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 […]
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
– Medicaid has not implemented system access controls to prevent accidental or
intentional incorrect adjustments to A/R. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx
– Medicaid does not reconcile total claims loaded into eREBS with all claims from
the State’s pharmacy Point of Sale (POS) system and [….]. Xxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx…
(Cont’d)
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 findings in the Intro to
the corresponding ones in the report
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
.
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Suggestion:
Add “message” captions to the visuals.
From the text, you could place a caption like:
“Medicaid could not provide reports or sufficient
explanation for these wide adjustment variations.“
Let’s take a look at selected pages
Possible caption. from text:
“Spikes may indicate services
billed but not rendered.”
More good formats from audit samples
Possible caption. from text:
“All the subject’s E&M
profiles are skewed.”
Summary: Process and Formatting
Write faster & better
1. TARGET
– Readers you are addressing?
– Purpose: what you want them to DO?
2. DRAFT (quickly!)
– Brainstorm content
■ In any order
■ Without worrying about style or grammar
– Organize in order of importance to readers
– Write the easiest parts first
3. SET ASIDE
4. REVISE
Format your report to make reading & follow-up actions easy
■ Summarize the most useful information up front (findings and recommendations).
■ Make main points easy to find, and the supporting information easy to follow:
– Bullet key supporting points
– Number action items vertically
– Show evidence in visuals, and caption each with its message
■ Style note for clarity:
– Begin action items with active verbs (easy to track and implement)
Thank you!
Questions?