Internal & Performance Auditing
by David R. Hancox, CIA, CGFM
Communication: Tips on Writing & Oral Communication – Week 2 ©
- Introduction
- Writing in plain English
- Reference:
- The Plain English Approach To Business Writing
- Edward P. Bailey, Jr.
- Oxford University Press, 1990
- ISBN # 0-19-506490-9
- The Plain English Approach To Business Writing
- What is plain English?
- Using commonly understood words
- Bureaucratic
- Each application shall be supported by a comprehensive letter of explanation in duplicate. This letter shall set forth all facts required to present to this office a complete disclosure of the transaction.
- (Rewrite the above in plain English)
- Topic to focus on:
- Style
- Organization
- Layout
- Punctuation
- Abstractness
- Passive Voice
- The Writing Process
- Style
- How have you produced most of the words in your life?
- by writing them?
- be speaking them?
- How have you received most of the words in your life?
- by reading them?
- by hearing them?
- How have you produced most of the words in your life?
- KEY Advice – Write like you talk
- Use ordinary words
- Use a variety of punctuation
- Use personal pronouns
- Use contractions (occasionally)
- Choice of Words
Long Word Short Word Accompany Go with Advise Tell At the present time Now Close proximity Near Assist Help Commence Begin Complete Fill out Endeavor Begin - Style
- Avoid impressive words – stick with the ordinary
- Rewrite the following:
- Subsequent to the passage of the subject legislation, it is incumbent upon you to advise your organization to comply with it.
- Style
- Avoid using only periods and commas – it’s boring!
- What’s wrong with a question?
- There’s a commonly avoided mark of punctuation – it’s the dash!
- What’s wrong with a colon, semi-colon, underline or bold for emphasis?
- Avoid using only periods and commas – it’s boring!
- Style
- Using personal pronouns makes your writing more direct.
- First person: I. me. my. mine, we us our, ours
- Second person: You, your, yours
- Style
- Using contractions makes your writing less stiff_
- Organization
- Start with your main point
- Tell the reader:
- What your main point will be
- What you want them to do
- When is the main point at the end?
- In a mystery story
- Avoid telling events in chronology
- Avoid overwhelming the reader with facts – use what you need to get to the point
- An opening summary can be effective
- Tell the reader:
- Start with your main point
- Layout
- Good layout helps the reader see your organization
- It helps you – the writer
- Tips:
- Use short paragraphs
- Use descriptive headings
- Use bullets and other lists (numbers, letters)
- Avoid Abstractness – be concrete
- Do not leave your reader wondering what you mean
- Abstract:
- I solve long-term questions, and I solve short-term question.
- Concrete:
- I solve long-term questions like, “Where will our College be in 10 years? I also solve short-term questions like, “How can we build a new dormitory this year?”
- Avoid Abstractness
- Elements of an audit finding:
- Criteria
- Condition
- Effect
- Cause
- Recommendation
- Elements of an audit finding:
- Avoid the passive voice
- What is the passive voice?
- A form of the verb to be (is, am, was, were, be, been, or being), and
- A past participle (a verb ending in -ed or-en, except irregular verbs like kept), and
- A prepositional phrase beginning with by.
- What is the passive voice?
- Passive vs. Active Voice
- Passive Voice:
- The trailer was pulled by the car.
- The door is being closed by the conductor.
- Active Voice:
- The car pulled the trailer.
- The conductor closed the door.
- Passive Voice:
- The Writing Process
- Prewriting
- Organizing
- Gathering your information
- Think about what you want to say
- Have something important to say
- Write an outline
- Organizing
- Prewriting
- The Writing Process
- Writing
- Follow your outline
- Use the concepts discussed so far
- Write quickly without worrying about revisions
- Writing
- The Writing Process
- Editing
- Improve your presentation
- Examine layout
- Search for grammatical and spelling errors
- Make sure the reader can understand it
- Read it from the other person’s perspective
- Improve your presentation
- Editing
- Tips on Editing
- Eliminate words that do not add to the meaning
- Choose words that are familiar and precise
- Use short words (2 syllables or less
- Use short sentences (average of 18 words)
- Eliminate words that do not add to the meaning
Links to Writing Resources:
Elements of Style by WILLIAM STRUNK, Jr.
Grammar and Style Notes – Prof. Jack Lynch at the University of Pennsylvania
Documenting Electronic Sources on the Internet
Research and Writing – The Internet Public Library
Links to sites for public speaking
The Key Steps to An Effective Presentation
How To Conquer Public Speaking Fear
Homework
- Read: Government Audit Standards and The Standards for the Professional Practice of Internal Auditing and The IIA Code of Ethics
- Read Chapter 6 in Government Performance Audit in Action.
- Homework Assignment 1 Prepare a written report on your assigned element of the government auditing standards and be prepared to present it to the class. All written reports must be e-mailed to the instructor at:dhancox@nycap.rr.com
- Find an article in the Wall Street Journal that is well written or one that has problems in presentation. Be prepared to discuss it in the next class.
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