African Organisation of English-speaking Supreme Audit Institutions

PAS Guideline 4 Making performance audit reports reader friendly – 2013

To effectively add value and promote the better use of resources, it is important that performance audit reports are clear, concise, logical, and focused on the topic area. Reports are likely to have the greatest impact on a wide audience when they are reader-friendly. This practical guide is aimed at assisting performance auditors in the task of writing reader- friendly reports that convey often complex messages to a wide audience.

Reader-friendly reporting skills are developed in many ways including: coaching and training from more experienced practitioners, reviewing examples of audit reports to understand different approaches, and on-the-job experience. This guidance is intended to complement these practical ways of developing report writing skills, sharing examples of good practice and outlining some of the questions a performance auditor could consider when writing a report. The information in this guide draws on the experience of INTOSAI members with established performance audit capabilities, and is underpinned by the relevant standards and guidelines in ISSAI 400 and ISSAI 3000.