Internal & Performance Auditing

by David R. Hancox, CIA, CGFM

Communication: Tips on Writing & Oral Communication – Week 2 ©

1. 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
2. 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)
3. Topic to focus on:
   • Style
   • Organization
   • Layout
   • Punctuation
   • Abstractness
   • Passive Voice
   • The Writing Process
4. 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?
5. KEY Advice – Write like you talk
   • Use ordinary words
   • Use a variety of punctuation
   • Use personal pronouns
   • Use contractions (occasionally)
6. 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
7. 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.
8. 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?
9. Style
   • Using personal pronouns makes your writing more direct.
   • First person: I. me. my. mine, we us our, ours
   • Second person: You, your, yours
10. Style
    • Using contractions makes your writing less stiff_
11. 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
12. 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)
13. 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?”
14. Avoid Abstractness
    • Elements of an audit finding:
      • Criteria
      • Condition
      • Effect
      • Cause
      • Recommendation
15. 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.
16. 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.
17. The Writing Process
    • Prewriting
      • Organizing
        • Gathering your information
        • Think about what you want to say
        • Have something important to say
      • Write an outline
18. The Writing Process
    • Writing
      • Follow your outline
      • Use the concepts discussed so far
      • Write quickly without worrying about revisions
19. 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
20. 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)

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Links to Writing Resources:

On line Writing Assistant

11 Rules of Writing

Guide to Grammar and Writing

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

The Text Doctor Home Page

Research and Writing – The Internet Public Library

Researchpaper.com

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Links to sites for public speaking

Speaking Tips

The Key Steps to An Effective Presentation

How To Conquer Public Speaking Fear

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Homework

1. Read: Government Audit Standards and The Standards for the Professional Practice of Internal Auditing and The IIA Code of Ethics
2. Read Chapter 6 in Government Performance Audit in Action.
3. 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
4. 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.