让审计报告更有说服力的6条建议
 Richard Chambers September 10,2018 理查德·钱伯斯，2018年9月10日 If you ask internal auditors why they write audit reports,some might answer that it's to communicate an engagement's objectives,scope,and results.Others might offer that it's to describe what the auditors found and to make recommendations for improvement.But the ultimate objective of internal audit reporting is not to describe what we found or to make recommendations for improvement.It is to persuade readers to take action. 如果问及内部审计人员写审计报告的理由，有些人可能会说，这是为了沟通审计业务的目标、范围和结果；也有人可能会说，这是为了描述审计发现并提出改进建议。但我认为，内部审计报告的最终目标，不是描述我们的发现或提出改进建议，而是为了说服读者采取行动。 Impact is imperative,but not all internal auditors realize the difference that writing style can make to ensure corrective action is complete and timely.The content of a report informs readers,but I would argue that writing style is what motivates.For example,when the U.S.Army tested two versions of a business message asking readers to perform a specific task,those who received a well-written,"high impact"letter were twice as likely to comply with the memo on the day they received it. 影响读者采取行动是必要的。然而，并不是所有的内部审计人员都能意识到，不同写作风格对及时实施纠正措施有关键影响。报告的内容读者可以轻易获知，但激励读者采取行动的因素是写作风格。例如，当年美国陆军做过一个测试，使用两版不同的业务邮件要求收件人执行相同的任务，结果显示，那些收到认真撰写并极具感染力邮件的收件人，在收到邮件当天就完成任务的概率是对照组的两倍。 During my career as an internal auditor,I wrote or edited hundreds of internal audit reports—some that were good,and some that could have used another round of edits.Following are some recommendations that can help ensure your audit reports are effective—that they will not only change minds but that they will create a call to action that gets results. 在我作为内部审计人员的职业生涯中，我编写或编辑了数百份内部审计报告，其中一些是好的，另一些则可能需要进行新一轮的编辑。下面这些建议，可以帮助大家有效提升审计报告的影响力——它们不仅会改变报告阅读者的观念，而且会呼吁发出行动，从而达到目的。 1.Keep It Short If you've taken a look at the Justice Department inspector general's(IG's)report on how federal officials handled the investigation of Hillary Clinton's use of a private email server while secretary of state,you'll see it is strikingly different from the average internal audit report.It contains more than a quarter-million words,and the recommendations don't start until about page 500. 1、让报告变得更为简短 如果你看过司法部检察长(IG)关于联邦官员如何处理希拉里·克林顿(Hillary Clinton)在担任国务卿期间使用私人电子邮件服务器的调查报告，你就会发现它与一般的内部审计报告截然不同。它超过25万字，而建议部分直到500页左右才开始。 I am not opining on the report's findings or the politics still swirling around it.As a former IG,I can appreciate the need for detail.The scope of the review was daunting,the issues were complex,and every aspect of the engagement was surrounded by controversy.But it's always important to keep the readers in mind,and the style that works for a major IG investigation probably would be inappropriate for your internal audit department.Trying(and failing)to read the IG report in a single evening reminded me of the words of the great Winston Churchill,who said,"This report by its very length,defends itself against the risk of being read." 我既不评论这份报告的调查发现，也不讨论与这一事件相关的政治。作为一名前检查官，我能体会到司法调查对细节的需要。审查的范围令人生畏，问题很复杂，业务的每个领域都充满了争议。但是，一定要尊重读者的需求，对一个大型的IG调查适用的风格，可能并不适合于内部审计部门。花了整整一个晚上尝试阅读IG报告(但失败了)，让我想起了伟大的温斯顿·丘吉尔(Winston Churchill)的名言:“这份报告篇幅很长，可以使自己远离被阅读的风险。” The lessons for internal auditors:(1)Internal audit reports are most persuasive when they are tailored to our stakeholders'needs;and(2)if we overwhelm our readers with too much information,our reports will have less impact.If a word,idea,or sentence does not contribute directly to the point,consider eliminating it. 内部审计人员可以吸取的教训:(1)内部审计报告在满足利益相关者需求时最有说服力;(2)如果我们用太多的信息淹没读者，那报告的影响力就会变小。如果报告中的某个单词、某个观点或者某个句子不能直接说明问题，就应当考虑删掉它。 2.Keep It Simple The best internal audit reports express big ideas in small words,never small ideas in big words.Our writing is most persuasive when we use clear,direct,and familiar language.This does not mean"dumbing down"our reports;it does means clear and effective communication—the opposite of legalese.As I stated in a previous blog post,Ten Things Not to Say in an Internal Audit Report,if it sounds impressive,you probably need a rewrite. 2、让报告变得更加平实 最好的内部审计报告是用更平实的词语来表达更繁杂的观点，而不是用更繁杂的词语表达更平实的观点。当我们使用清晰、直接和熟悉的语言时，我们的文章最有说服力。这并不意味着让我们的报告变得“肤浅”;平实的语言意味着清晰有效的沟通——与法律术语相反。正如我在之前的一篇博文《内部审计报告中不该说的十件事》中提到的。如果这十件事听起来让你印象深刻，意味着你的报告可能需要重写。 There is compelling evidence that plain language is more likely to be read,understood,and heeded in much less time.In 1989,the U.S.Navy conducted a study of officers who read business memos written either in plain English or in a bureaucratic style.Officers who read the plain memo: 令人信服的证据表明，通俗易懂的语言更容易在更短的时间内被人阅读、理解和关注。1989年，美国海军对军官进行了一项调查，他们阅读的商务备忘录要么是简明平实，要么是官僚作风。结果显示，看到这份平实易懂备忘录的官员们: Had significantly higher comprehension. Took 17 percent to 23 percent less time to read the memo. Felt less need to reread the memo. 明显有更高的理解力。 阅读时间减少了17%到23%。 觉得没必要再读一遍备忘录。 Many internal auditors use tools such as the Flesch Reading Ease or Flesch-Kincaid Grade Level tests to determine whether their reports are readable.Those tests are available online at no cost,or if you prepare your reports using Microsoft Word,you can choose to display information about reading level when you finish checking the spelling and grammar. 许多内部审计师使用Flesch-Reading Ease或Flesch-Kincaid等级测试等工具来确定他们的报告是否可读。这些测试可以在网上免费获得。如果你使用Microsoft Word准备报告，你也可以选择在检查完拼写和语法后显示有关阅读水平的信息。 The lesson for internal auditors:There's a reason you rarely see bureaucratic language or legalese in marketing materials:Plain language sells ideas better.Even if all of your stakeholders are capable of reading and understanding a doctoral dissertation,that doesn't mean they will want to.Your writing is more likely to be persuasive if it is not pompous,unnecessarily complicated,or loaded with technical jargon. 内部审计人员可以吸取的教训：在营销材料中，很少看到官僚主义语言或法律术语的原因是：平实的语言能更好地推销观点。即使你所有的利益相关者都有能力阅读和理解博士论文，也并不意味着他们想去读这类文章。如果你的文章既不浮夸，又没有不必要的繁复，更非充满了技术词汇，那么你的文章更有可能具有说服力。 3.Make Your Best Ideas Stand Out We need to make it easy for busy executives to read,absorb,and act on the results of our work.Keeping things short and simple can help,but we also must organize our reports to make the most important ideas stand out. 3、让报告的重点更加突出 我们需要让我们的工作成果更容易被忙碌的高管们阅读、吸收并采取行动。让报告变得更为简短是有帮助的，但我们还必须组织我们的报告，让最重要的观点脱颖而出。 Message-style headings,subheadings,and call-out boxes can bring attention to the most important information in your report.Don't hesitate to use examples,tables,color,charts,or pictures to clarify and add emphasis to important issues.Also consider using an executive summary,table of contents,and/or index to help the reader easily find information in your report.For longer reports,an executive summary is essential. 消息样式的标题、副标题和标注框可以吸引他人注意到报告中最重要的信息。不要犹豫使用例子、表格、颜色、图表或图片来修饰和强调重要的问题。还可以考虑使用内容摘要、目录和/或索引来帮助读者轻松地在报告中找到信息。对于较长的报告，内容摘要是必不可少的。 The lesson for internal auditors:Different stakeholders have different needs,so we need to help individual readers access the specific information they need.Our writing won't be persuasive if key messages are lost in the details. 内部审计人员可以吸取的教训：不同的利益相关者有不同的需求，我们需要帮助每个读者快速访问到他们需要的特定信息。如果关键信息被细节所淹没，我们的文章就不会有说服力。 4.Don't Neglect the Basics Ever received a resume or business proposal that contained spelling or grammatical errors?You probably thought twice about seriously considering the individual or company that sent it.The same goes for your audit report.If it contains misspellings or incorrect grammar or punctuation,readers may get the impression that you are not detail-oriented or,worse,careful about your work.Even a single error can adversely impact your credibility.It may not be fair,but if your report contains errors(careless or otherwise),your well-reasoned arguments may fall flat. 4、不要忽视细节 曾经收到过包含拼写或语法错误的简历或商业计划书吗?对于发送这类邮件的个人或公司，你可能会三思而行。审计报告也是如此。如果文章中出现拼写错误、语法或标点符号错误，读者可能会觉得你不注重细节，更糟糕的是，他们会认为你的工作不够认真。哪怕只是一个小小的错误，都会对你的可信度造成负面影响。这可能不公平，但如果你的报告中有错误(粗心或其他)，你理性的论点可能会落空。 The lesson for internal auditors:Pay attention to details.It's difficult to be persuasive if you lose your credibility because you ignored the basics. 内部审计人员可以吸取的教训：注重细节。如果你因为忽略了最基本的东西而失去了信誉，你就很难有说服力。 5.Consider the Implications We all try to be unbiased,but sometimes we overlook the implication of our words.If we want readers to buy into our ideas,our tone needs to be objective—even when we deliver a negative message. 5、语言更加客观公正 我们都试图不带偏见，但有时我们忽略了我们的话的含意。如果我们想让读者接受我们的想法，我们的语气需要客观——即使我们传达的是负面信息。 In Clarity,Impact,Speed:Delivering Audit Reports That Matter,my good friend Sally Cutler offers the following examples of writing that,from management's perspective,might seem unnecessarily biased or negative: 在《清晰、影响、速度：提交重要的审计报告》(Clarity,Impact,Speed:deliver Audit Reports That Matter)一书中，我的好朋友萨莉•卡特勒(Sally Cutler)提供的以下几个例子，从管理层的角度来看，可能会显出不必要的偏见或负面影响: Biased and More Negative: -The unit was unable to produce documentation to demonstrate compliance with the policy. -When questioned,managers gave conflicting explanations of the vendor-verification process. 偏见和更负面的表达: -审计客户未能编制文件以证明符合政策。 -接受询问时，经理们对供应商核查过程给出了相互矛盾的解释。 Unbiased and More Positive: -Documentation was not available to demonstrate compliance with the policy. -The managers had differing interpretations of the vendor-verification process. 无偏见和更积极的表达: -未能提供证明文件以证明该政策的符合性。 -管理人员对供应商验证过程有不同的解释。 The lesson for internal auditors:We rarely persuade by making someone feel hostile or defensive.If our report seems biased or unfair,the client is likely to tune us out. 内部审计人员可以吸取的教训：我们无法通过让别人感到敌意或防御来说服别人。如果我们的报告看起来有偏见或不公平，客户很可能会忽视我们的存在。 6.Remember the Five C's An IIA seminar,Audit Report Writing,describes five important components of observations and recommendations: Criteria(what should be). Condition(the current state). Cause(the reason for the difference). Consequence(effect). Corrective action plans/recommendations. 6、记住5C法则 IIA的专题研究《编写审计报告》针对意见和建议描述了5C法则: 标准(应该是什么)。 条件(当前实际状态如何)。 原因(两者存在区别的原因)。 后果(当前条件的影响后果)。 纠正行动计划/建议。 Even if you use the five C's,your report might not be persuasive.But without the five C's,your odds of success will plummet.Your description of potential consequences is particularly important:One well-written is the"so what?"that nudges management toward action.It indicates who will benefit,how they will benefit,and why.Often,persuasiveness is enhanced if consequences are described in business-oriented terms,with measurable elements and specific time frames.If money,safety,or program integrity are at stake,for example,you should say so. 即使你使用了5C法则，你的报告也可能没有说服力。但是如果没有这五个C，你成功的几率就会直线下降。你对潜在后果的描述尤为重要：一句表达严谨的“这将导致……后果”，表明谁将受益，他们将如何受益，以及为什么受益。通常，如果用面向业务的术语描述结果，使用可度量的元素和特定的时间框架，说服力就会增强。例如，如果金钱、安全或程序完整性受到威胁，您就应该这样说。 来源：微信号ciaedu，由中国CIA考试网【www.cia.cn】整理发布，若需引用或转载，请注明来源！ |
