Chapter 8 Executive summaries

DOI: 10.1201/9781003216162-11

We come now to executive summaries – or, depending on your organization or team’s approach, conclusions, key messages, opinion, or other terms. Whatever you call it, this part of the report encapsulates its message. It’s similar to the headline, sub-heading, and first paragraph of a newspaper article, and serves a similar purpose.

Sawyer’s Internal Auditing describes executive summaries in a way that applies to all reports – not only internal audit ones.

Summaries come in many shapes and sizes. A summary may be a simple transmittal memorandum that sends the report to the president or other executives of the organization. Properly drafted, such a summary may be ideal for harried, harassed ...

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