The Biggest Challenge as CIA

What is the biggest challenge to CIA? As CIA you have to plan, organise, monitor and control your strategic plan as well as annual plan. All those functions (plan, organise, monitor and control) need effective communication.

So, what is effective communication? Since most of the times we produce reports to AEC, I will focus the meaning of effective communication interm of report writing. Nevertheless, we do not deny that verbal communication is also important for effective communication.

I don’t like to refer to any books what do you mean by effective report writing. I just share my experience what I believe with the term of effective report writing.

I am very confident that effective report writing should meet the folowing criterias:

(1) The report should have an executive summary of not more than 2 pages (I prefer one page) with font size 12.

(2) The main report and the executive summary should be written in simple sentences (I used to tell my auditors to use newspapers writing style as an guidance).

(3) The report should be easy to understand and arrange the flow of sentences in a logical order.

(4) The report should be concise. It means it should be written ‘direct to the point’.

(5)  The importants points should be written first follow by the points which have less important.

(6) The report should be accurate and supported with facts and figures, and witten with care and precision.

(7)  For audit findings, we need good analysis besides facts and figure.  Analysis in a simple term are the statements that answers WHY, WHY and WHY it happen and the recommendations to answer every issues raised in the audit report.


The quality of report writing can be improved through experience and the guidances from the superior. Besides that, auditors need to read more books on writing.

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