The Audit Experience

Performance Support E-Mail Etiquette

E-mail has become a fundamental tool for business. It is an ideal way to handle matters quickly
and bridge time differences, but can also be a burden due to the volume of messages alone.
Throughout your career at Deloitte, you will most likely use e-mail several times a day. You will
receive and send numerous e-mails throughout the day and may find that more and more time is
being spent managing e-mail. Therefore, extra attention to e-mail etiquette is important.
This performance support provides you with simple, yet effective tips for ensuring you use
proper e-mail etiquette and communicate in the most effective, efficient, and appropriate way
possible. This is one performance support you may want to have with you at all times!
This performance support will cover the following topics (click on a link to be taken to the
topic):
TIPS FOR SENDING E-MAIL
o When do I use or not use e-mail?
o What goes in the e-mail?
o I am ready to send the e-mail, now what?
TIPS FOR RESPONDING TO E-MAIL
o How do I respond to an e-mail?
o What about copying others, forwarding e-mail, or replying to all?
o Why havent they responded yet?
TIPS FOR SENDING E-MAIL
When do I use or not use e-mail?
The purpose of the message and the intended audience should always be considered when
assessing whether it is appropriate to use e-mail.
Use e-mail for routine business and for questions with quick, simple answers, but not for
something complex. If the topic is too complex to describe via e-mail, consider using the
phone. This will reduce the risk of your leaving out important information and details, or
allowing the reader to interpret your message in a way other than intended.
Never use e-mail to discuss confidential issues. Remember that e-mail isn't private. Email can be retrieved, examined, and used in a court of law. Unless you are using an
encryption device (hardware or software), you should assume that e-mail over the

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The Audit Experience

Internet is not secure. Never put anything in an e-mail message that you wouldn't put on
a postcard. Remember that e-mail can be forwarded, so unintended audiences may see
what you've written. You might also inadvertently send something to the wrong party, so
always keep the content professional to avoid embarrassment.
Don't use e-mail as an excuse to avoid personal contact. Don't forget the value of face-toface or even voice-to-voice communication. If you have a problem with someone, speak
with that person directly. Don't use e-mail to avoid an uncomfortable situation or to
cover up a mistake. Situations that potentially involve conflict and strong emotions
always deserve a phone call or a meeting.
What goes in the e-mail?
Subject line
The e-mail subject should be detailed enough to give the recipient an idea about the email content without having to open it.
The subject should accurately reflect the content of the message and advise what is
needed and by when. For example: Response required, For Review, Request for
Information, FYI and so on. In addition, think of meaningful but short titles. Words
like "Hi" or "Hello" or "Help" should not be used.
Keep to one subject per message. For example, avoid discussing issues related to two
different engagements in the same e-mail, as that can lead to confusion and affect the
information we keep on file related to the audit engagement.
Use a meaningful subject instead of URGENT or IMPORTANT if possible.
o If a message is especially urgent, call recipients to tell them it's on the way, and ask
for their prompt attention but save that for truly critical matters.
o Do not overuse the high-priority option.
Salutation
Use the right salutation in your e-mail. This is important so you give a good impression
of your courtesy and understanding.
Be friendly, but be professional. Use formal business style unless you know the recipient
well. Start your e-mail message with "Dear [Name]" or "Hello [Name]", and end it with
a standard closing such as "Kind regards" or "Sincerely.

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The Audit Experience

Language
Messages should be concise and to the point. Clarity is what makes an e-mail message
stand out in any language.
Help your e-mail message convey what you intend with a format that makes your points
impossible to miss.
Keep the e-mail short and simple. Avoid long stories or descriptions. Don't forget that
some people receive hundreds of messages. In addition, many people now receive
messages on Blackberries or other personal hand-held devices (known as personal digital
assistants or PDAs), etc.
Use proper spelling, grammar, and punctuation. You may sometimes use common
abbreviations with your Deloitte colleagues, but when communicating with others, use
standard writing protocol. Your e-mail message reflects on you and Deloitte, so
traditional spelling, grammar, and punctuation rules apply.
Use a professional, appropriate tone.
o For example, in dealing with a work colleague, you may communicate in a more
relaxed casual context; however, when dealing with entity personnel, you should
communicate in a more formal manner.
o E-mail communication can't convey the nuances of verbal communication. In an
attempt to infer tone of voice, some people use emoticons, but use them sparingly so
that you don't appear unprofessional. Also, don't assume that using a smiley will
diffuse a difficult message. An overall suggestion is do not use emoticons in
communications with entity personnel.
o Be careful with your use of sarcasm or humor in an e-mail, it may be taken the wrong
way!
Use simple, straightforward language. Colloquialisms and jargon can cause needless
misunderstandings, even among people who think they speak the same language.
USING ALL CAPITAL LETTERS LOOKS LIKE YOU ARE SHOUTING. MOST
CONSIDER IT BOTH RUDE AND IRRITATING. It is also hard to read. If you want to
emphasize something in your message, then bold the item or underline it; this will also
draw attention to the item.
Using all lowercase looks lazy!
For emphasis, use asterisks or bold formatting to emphasize important words. Do not use
a lot of colors or graphic, because not everyone uses an e-mail program that can display
them. These may cause an e-mail to be large and then blocked as some organizations

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The Audit Experience

restrict the size of the e-mails received. As well, graphics are difficult to read on personal
hand-held devices.
Content
Make sure your message conveys what action is needed, who is responsible, and when
must it be done or if the message is simply for the recipients information.
Provide all the information required for the recipient to take the action you request;
provide this information either as an attachment or in the body of the e-mail message.
Limit business messages to business matters. Avoid references to politics, religion, local
issues, celebrity gossip, and other potentially offensive or confusing topics.
Attachments and large files
Do not attach unnecessary files.
Do not attach large files in your e-mail since not everyone is on a broadband connection.
It can take quite a while to download a large file, particularly if recipient is using a dialup Internet connection.
Another reason to avoid attaching large files is because some Internet service providers
limit the size of a single piece of mail coming through their servers. Therefore your
recipient may never even know you sent them something.
If you have to e-mail more than two documents as attachments, zip them in one file. Or
if the document is large, compress it into a zip file.
Formatting
Send your reply in the format it came in.
It is good to use HTML tags and formatting, but the other person must have e-mail
software that can support the HTML and formatting; otherwise, it will be indecipherable.
If you do not have the facility of word wrap, don't forget to press ENTER after 80
characters.
Background color and stationery are fine for your personal e-mail. It is not appropriate
for work-related e-mail.

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The Audit Experience

E-mail signature
Use the Deloitte provided default signature in Microsoft Outlook. This will include your
contact information so people know who you are, your mailing address, and phone
numbers.
You may want to remove your personal mobile number and the home number from the email signature if you are participating in a big mailing list. You never know the kind of
people who have subscribed to that list.
I am ready to send the e-mail, now what?
Review the e-mail
Always read the e-mail before you send it.
Do not hit the Send button without doing a spell check. An e-mail with spelling mistakes
or grammatical errors indicates that you have written the message in a non-serious mood
and may convey a bad impression. You can also do a spell check by copying the e-mail
into Microsoft Word and using the spell check feature.
Consider your state of mind

If you are in a bad mood, angry, upset, sad, or have any other feelings that may reflect on
the style of your writing, before sending your message (with virtually no chance of
retrieving it), remember this: pushing the send button lasts a moment; its effects can last
much longer. A good rule is to count to ten before pushing send or wait a day before
sending the e-mail.

Read receipt or delivery receipt notifications

You can use the read receipt or delivery receipt notification function in Microsoft
Outlook to notify you of when the e-mail has been received or read. Be careful when
using this function, as it adds to the number of e-mails in your inbox and therefore creates
additional e-mails for you to manage. In addition, the person receiving the e-mail also
sees the notification and may not appreciate the use of this feature. Ask yourself if you
really need to know this information.

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The Audit Experience

TIPS FOR RESPONDING TO E-MAIL

How do I respond to an e-mail?
Answer all questions and pre-empt further questions.
Always reply to e-mails, especially the ones specifically addressed to you since the
sender is waiting to hear from you. Typically, the individuals listed in the "To" line of the
e-mail are those individuals that require action. The individuals in the "Cc" line are those
that may have been copied for informational purposes only.
Answer promptly. If you are busy and cannot respond promptly, for example because the
information is back at the Deloitte office, then respond to the sender letting them know
when you will respond.
If you are copied on an e-mail, let the person to whom the message was directly
addressed respond first, assuming that they are the most appropriate person to respond. If
the person who should be responding to the message is not included on the distribution
list, forward it to them.
When responding to an e-mail, start by replying from the message you received. In many
instances it is more effective and efficient to include what the sender wrote, add your
comments at the top of the mail, not the bottom. If you want to add edits in the text of
the message sent to you, make sure you tell the reader to see your comments below.
What about copying others, forwarding e-mail, or replying to all?
Copying others
Copy only people who genuinely need to know and are directly involved.
Use the blind copy and courtesy copy appropriately. Don't use Bcc to keep others from
seeing who you copied; it shows confidence when you directly Cc anyone receiving a
copy.
Do not use Bcc as a substitute to To as it will make people suspicious about your
intentions; keep e-mailing practices as transparent as possible.
If you are sending an e-mail to multiple people and it is appropriate, you may put their email addresses in the "Bcc" field and your own e-mail address in the "To" field. This will
avoid sharing recipients private e-mail addresses with strangers.

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The Audit Experience

Forwarding e-mails
Don't send chain letters, virus warnings, or junk mail. If a constant stream of jokes from
a friend or colleague annoys you, be honest and ask to be removed from the list. Direct
personal e-mail to your personal e-mail account.
Instead of continuing to forward a message string, summarize long discussions. Scrolling
through pages of replies to understand a discussion is annoying. Highlight or quote the
relevant passage, then include your response.
If you are forwarding or reposting a message you've received, do not change the wording.
If you want to forward a message that you received individually, ask the author for
permission first.
Sending or replying to all
Be sparing with group e-mail. Send group e-mail only when it's useful to every recipient.
Do not overuse reply to all. "Reply all" should only be used when compiling results
requiring collective input, and only if you have something to add. Recipients get quite
annoyed to open an e-mail that says only "Me too!" Do not Reply all on a personal
response to someone, especially if leadership is included in the distribution list.
Why havent they responded yet?
Be patient in waiting for responses. E-mail can be very burdensome due to the volume of
messages received in any given day.
When it comes to differing time zones, have patience. A message sent during the
workday in Athens, Greece will arrive well before the start of office hours in Montreal,
Canada. You probably won't have an answer before you leave your desk that night. If
you need a faster response, use the phone, and leave a number where you can be reached
after hours.

2000-2009 Deloitte Touche Tohmatsu - partners in Learning