Internal Audit Report Writing Guideline (ABAS). Version 1.1, May 2021. Provides purpose and scope (aligns with IIA Practice Advisories 2410 and 2420), establishes writing principles (clear, concise, concrete, consistent, complete, compelling), self-monitoring checks (quality gate and Flesch Reading Ease guidance and Word setup), detailed writing conventions (UK English, numbers, dates, currency, capitalization, punctuation, paragraphing, abbreviations, gender-neutral language, verb tense, controls) and universal best practices (sentence length, active voice, bullets, tone). Aims to standardize audit report look-and-feel and improve readability and consistency across ABAS.

Questions this document answers

Version 1.1

May 2021

Flesch Reading Ease Formula (FREF)

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