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?