I enjoy your work and appreciate the conversation starter.

I agree that the first three and other "hot button" words are best avoided in almost all circumstances. However, I think you also need the intestinal fortitude to use them in the right circumstances when you really are trying to draw attention to actions that are unacceptable. It all depends on the context and what sort of reaction you are hoping for.

I have no problem with the word "found" because your findings are what you are being paid for. "Revealed" or "uncovered" are in a different league, however, and are best avoided.

Couldn't agree more with "appears" and other weasel words. Either you have the evidence to back up your conclusions or you don't. If you have to use the weasel word it is an indicator that you need to either do more work or adjust your conclusion.

Thanks again, Scott

I strongly recommend that you give a sample for those statements being banished so it is more clear to understand your thoughts. Explanation only is not enough.

Thank you.

Moreib

"management should consider.." is only used in the audit exception / observation report for the audit management's response during in the field work.

I can envisage a situation where persistent failure to implement important recommendations could lead to more direct criticism of management.  However I would say that scenario could mean that IA has failed to obtain "buy in" from management to recommendations and potentially there could be deeper issues around lack of  board support.  

As is rightly pointed out by you, words have power in built in them. There is a saying that, if you get injured by a burn from fire, it can be healed.;if you get injured by a hit, you can recover; but if you get injured by some words not acceptable to your mind and heart, the wound caused by such words can never be healed till death. That is when such unacceptable words are just told only. But , when such unacceptable words are put in writing, it will never be forgotten even after death also as it is carried over to next generation. Such is the power of words. But, to circumvent this scenario in our profession, a technique can be followed if all things remain the same. That is to say, as auditors we need to agree in advance with the Management as to what type of words they prefer us to avoid in the reporting and also agree with them what type of words are acceptable to them for minor, major and significant findings for enabling them for implementation of recommendations and in that way we can win the trust and confidence of all users of the report. Internal audit report is not developed with the sole intention of injuring and down sizing the management and the users. It is the reflection of what has gone before and that cannot be changed by them. So, Management might also be aware of their bad choice mostly, adding fuel to fire, we should not use any un-agreed words to express our observations and make them unco-operative. Any words not agreeable to Management are those which need to be banished form the lexicon of that internal audit department of that organisation. Different Management prefers different words for audit report for their action. Dev

As far as  "client", I am against using this word for auditee in internal auditting.

Internal auditor's client is not an audited section but is the board and president, though the same for the audit corporation might be the audited company, I believe.

Sometimes things are hidden until the IA brings them to light. You've spent so much effort data mining or just doing a diligent detailed check, and If words such as "revealed" or "found" are banished what's the next in line? Internal Audit "noted"?  i believe its the context of how the word is used. I don't mind using all three words in the report, explaining the "revealed" and "found" is an art! ". 

Language  and the words we use are like swords!Use them carefully :)

1 - a long with "appears" and "seems", I suggest avoiding non accurate termos such as many, some, most, few and so on. Imeddiate question from management is "how much is...(whatever was written)

2 - I understood for the first three words that it is not so much a matter of completely avoiding them, but avoid using them to judge management actions and use only to describe internal controls (in particular, inadequate). But being management responsible for implementing the internal control systems, won't that result in the same (even if indirectly)? If a say to a cook "this dish is awful", I am passing judgement on the dish, not on the cook. But who disagrees that the cook will fell offended?

Your reaction to the NASDAQ stand on IA profession is very professional and balanced. As IA professional, we need to continue to keep our cool and keep adding more and more measurable values and benfits to the organization we work for and we must continue to win the hearts of all in and out of the organization. Such win for internal audit will spread when we win the trust and confidence of all stakeholders and form as a unbreakable bridge between executing Management and investing shareholders , especially the key stakeholders. All stake holders should feel in their heart that IA service is essential for knowing the real truth of the situation independently and that too at the right time for enabling their right decisions that donot bring backlashes and ignomny later. How do we achieve this win - win atmosphere ? We need to be more business oriented and help achieve the Management team their business objectives without compromising and sacrificing cardinal principles of Internal control, Governance, risk mitigation effectiveness. To achieve this common goal of the organization, society and General public/Governmant, we need to keep the trusted communication and reporting between the two sides and we need to be nuetral without any interests whatsover. As Internal auditors , we are happy ( though we will not be in a position to be) when all are made happy. Without an independent officers like IA inside the organisation, the truthful position will never surface for corrections and improvements on continuous basis and for its continuous existence. This is what I want to share with you as my inner voice. DEV

Thanks