Para 7.3.30 — MSO (Audit)
Original Rule Text
7.3.30 Accuracy, brevity, clarity and purposeful focus should be the hallmarks of the reports. The Audit findings should be significant. Efforts should be made to reduce the use of passive voice and complex sentences, and to avoid verbosity, parenthetical clauses and inclusion of information extraneous to the comments and strictly not relevant. The thrust of the paragraphs and reviews should come out clearly. Inclusion of statistical data that are not quite relevant and not necessary for a clear presentation of the issues should be avoided.
What This Means
Audit Reports must be characterised by accuracy, brevity, clarity, and purposeful focus. Findings should be significant and the writing should favour active voice over passive, avoid complex sentences and verbose language, eliminate parenthetical clauses and extraneous information, and ensure the core message of each paragraph and review comes through clearly. Statistical data should be included only when directly relevant to the presentation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The four hallmarks: accuracy, brevity, clarity, and purposeful focus
- 2Audit findings must be significant — not trivial observations
- 3Prefer active voice over passive voice
- 4Avoid verbosity, complex sentences, and parenthetical clauses
- 5Exclude extraneous information and irrelevant statistical data
- 6The thrust of each paragraph and review must be immediately clear
Practical Example
An auditor drafts: 'It was observed by the audit party during the course of the local audit inspection that was conducted during January 2026 that the records pertaining to the construction of the building (which was sanctioned in March 2024) were not made available to audit (despite repeated requests having been made).' The Audit Officer redrafts it as: 'The department did not produce construction records for a Rs 5 crore building project (sanctioned March 2024) despite three audit requests between January and March 2026.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is brevity important in Audit Reports?▼
What makes an audit finding 'significant'?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.