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MDSof
Reporting
AlbertoDelmoMartinezMolina - Nabong
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What is MDS???
Report
-MEDIUM
-DESIGN-STRUCTURE
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Why is it important? 2400 Communicating Results
-Internal auditors must communicate the results of
engagements.
2420 Quality of Communications
-Communications must be accurate, objective, clear, concise,
constructive, complete, and timely.
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Topics Report Medium
Report Design
Report Structure
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Topics Report Medium
Report Design
Report Structure
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MEDIUM
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Report Medium Informal
Formal
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Informal
Meeting
Text and Calls
Fax
Snail Mail
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Formal
Final Audit Report
- Finalized report that includes
observations, recommendations,
responses, and conclusions
Draft Audit Report
- To be discussed with the
management and the audit
committee
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Draft
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Final
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Topics Report Medium
Report Design
Report Structure
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Topics Report Medium
Report Design
Report Structure
D i
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Design
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Key Figures to Consider in
Designing a Report The Process Owner
The Internal Auditor
The User
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How to get the interest of these
key figures? (Users and Process
Owner) Format Style
Report Writing Style
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Format Style More on Visual Appeal
Fonts must be large enough and easy to read
Page Numbers, Heading, etc. can help readers
There must be no broken words at the end of each line
No broken sentences at the end of each pages
No Single Lines on top or bottom of each page
Unjustified Text
Bullets, Paragraphs or Tables may be used
for the ease of use
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Which is easier to read?
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Which is easier to read?
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ParagraphStyle Reporting Providing Information through the use of paragraphs
Commonly used if the data is narrative
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ParagraphStyle Reporting
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TableStyle Reporting Providing information through the use of tables
Commonly used if data has many variables andclassifications
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TableStyle Reporting
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BulletType Reporting Provide information through the use of tables
Commonly use if data can be enumerated
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Report Writing Style More on the content and its grammar
Use Active Voice rather than passive
Intensifiers, complex and over - statements should be
minimized or revised
Executive Summary may be included at the start of the report
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Which is easier to understand?
Based on the information
available, no irregularitywas found
The audit team found no
evidence of irregularity inthe available information
PASSIVE ACTIVE
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Check this out.
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Complex , Overstated
Recommendation
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Corrected Recommendation
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Executive Summaries Sometimes called Management Summary
Summarizes a longer report proposal
Contains brief proposals, problems, and sometimes
conclusions
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Topics Report Medium
Report Design
Report Structure
St t
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Structure
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Important Points in Report
Structure Introduction
Content
Recommendation
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Introduction
Contains importance and the parties involved
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Shows and explains the situation / scenario including cause and
effects
Content
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Summarize actions that must be made
Content
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An Effective Audit Report Should Engage the audience
Reflect self-identified risks
Specify and Simplify Facts
Create a Call to action
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ROCK N ROLL!!! thats all folks
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MDSof
Reporting
AlbertoDelmoMartinezMolina - Nabong