Norman Marks either struck a chord or struck a nerve, depending on your perspective in reading his recent post recommending that auditors speak in the language of the business. While it might seem elementary or fundamental to some auditors that all reports will undoubtedly include what some refer to as the 4Cs—Condition, Criteria, Cause, and Consequence—others acknowledge that not all reports are easily understood by management.

Do the findings in your reports speak to management’s objectives in a way that helps them to effectively manage and respond to your findings?

Check out Marks’ post, “Audit reports should be written in the language of the business”, and weigh in on the discussion.