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Principles
We aim to produce clear and convincing documents. To this end, we should consider how we present data (evidence!) such as:
We can use [link title="charts" link="%2Faware%2FGAP%2FPages%2FCharts.aspx" /]
when we want to present data visually. They can be very effective to show patterns, trends and exceptions.
Carefully chosen and well-designed diagrams, tables, graphs and other non-numeric graphics (flow charts, organisation charts, maps and photographs…) enhance the clarity and readability of published reports. These non-textual, visual presentations can make it easier for the reader to understand essential information, especially numeric information. They can also help to give a more professional image of the publication and of the ECA.
Modern technology offers many possibilities to produce non-textual information quickly and accurately. It may be tempting to use technology to try to reproduce what professional publications do. However, our over-riding concern is to produce reports that are clear and accessible to readers, free from unnecessary clutter and which present a professional image of our institution.
Matters of a general principle to be aware of:
When using photographs, diagrams, charts and other visual items, we have to respect [link title="copyright" link="%2Faware%2FGAP%2FPages%2FCopyright.aspx" /]
rules.
Instructions
Tables, charts and graphics
Tables and [link title="charts" link="%2Faware%2FGAP%2FPages%2Fcharts.aspx" /]
are used to reinforce important messages or to present complex information, such as organisational or financial relationships, in a simple manner.
When a report requires the relationship between two or more variables to be explained, this is typically best done with charts, allowing the relationship to be illustrated visually.
Tables organise and condense information, particularly [link title="numerical%20data" link="%2Faware%2FGAP%2FPages%2FNumbers-and-monetary-symbols.aspx" /]
. They facilitate calculations and enable comparisons. There are two types of table:
- Reference tables – providing precise, comprehensive information. These tables are more likely to appear in the appendix of a report
- Demonstration tables – providing selected data to emphasise a particular message. They should be short, to the point and arranged to suit the message. They usually appear in the main body of a report.
Here are some principles to bear in mind when designing tables (particularly demonstration tables) that should help you to emphasise and clarify the data within them.
- Use blank space, or faint gridlines, to define borders. Gridlines that are too prominent, particularly vertical ones, block the eye as it scans rows and columns.
- Remember that charts need to be published in all EU languages and leave enough space for longer languages. LED (Language and Editorial Directorate) has Tips for preparing visual material
- Align numbers to the right.
- The chart should not be too big, as that hinders the reader’s ability to see comparisons. So use single spacing, and do not stretch tables artificially across a page.
- Limit bolding and shading.
- Make sure that titles and headings are clear and unambiguous. Include the source.
In order to allow numbers and percentages in tables to be interpreted accurately and quickly by readers:
- Order and organise information meaningfully. Order – in most cases lowest to highest, or vice versa – helps readers see the relationship between numbers. Only in those relatively rare cases where there is no obvious order should the protocol order for EU member states be used. In a series of related tables, the order should be consistent.
- Keep comparisons close. Figures in columns are easier to compare than those in rows as numbers in columns are physically closer than in rows.
- Add focus. Averages give a point of comparison, helping the reader to see patterns and exceptions in the data. Totals provide helpful information when the overall figure is of interest, such as budgets or staff numbers. Percentages are useful for establishing proportion.
- Provide a summary. Always include an explanation with your table or chart to help the reader understand the data and connect it to your overall observation. Writing ‘Table x shows that there has been little change in the last ten years’ is more helpful than ‘please see Table x for outcomes’. Summarise the main point or message in your table.
[link title="Charts" link="%2Faware%2FGAP%2FPages%2Fcharts.aspx" /]
compare data. They are best used to show trends and relationships, such as changes over time, correlations, and frequency distributions. If your chart does not have a particular trend or relationship message to convey, it is generally better to present the data in a table.
Maps and pictures
Reports can be made more user-friendly through the use of pictures and maps where appropriate. Whilst some reports may lend themselves to attractive illustration or interesting cartography more readily than others, all reports can be made more attractive and appealing to the reader by the inclusion of such devices. Indeed, photographs can provide a visual theme running through a report, as well as being used to illustrate specific points. Non-textual information such as pictures and maps form part of the report and therefore such material should be included in all approval and adoption stages of the preliminary observations and special report, including the adversarial procedure.
Used well, photographs can help make our reports more attractive and interesting. They may assist in understanding the text, illustrate ideas and observations in the report, and can serve as a diagram if labelled with parts. On the other hand, poor quality photographs that add no value – other than to prove that the ECA’s auditors were really there – only serve to detract from the quality of a report.
- Consult LED if you need advise on copyright issues concerning your photos, graphical elements, icons or logos.
- Consult DOP (Directorate of the Presidency) in order to obtain photos, icons or to design charts.
- Consider how you will obtain photos to use in your report at an early stage in the audit, maybe even before you carry out your on the spot visits.
- Make sure that there is nothing in your photos that might distract readers, such as obvious errors (misspelled signs …), or unintended messages (especially those that may be found to be offensive).
- As with all such material, photographs and maps should have an appropriate caption and should be attributed.
- Maps should not be downloaded from outside sources, such as other publications or the internet. DOP communications can create any map you wish to use in your reports on demand, based on versions provided by Eurostat. This is important not only for reasons of copyright but also to ensure accuracy, especially for politically sensitive regions.
Non-numeric graphics, such as organisation structures, photographs and maps structure information visually. They can be useful for illustrating relationships, processes and other associations.
- Take time to prepare the graphic. Discuss and collaborate with colleagues, test your graphics by asking others whether they understand them.
- Keep illustrations simple and free of clutter. Do not mix organisation and other flow charts – it is better to have two or three simpler illustrations covering discrete areas than an all-encompassing, complicated graphic.
Numbers and percentages
Numbers and percentages must be presented with an appropriate level of precision, and be consistent within the same sentence or paragraph.
See more detailed guidance on [link title="Numbers%20and%20monetary%20symbols" link="%2Faware%2FGAP%2FPages%2FNumbers-and-monetary-symbols.aspx" /]
.
Types of information and data to be included in an audit report
An audit report should only present data and information that is important for the reader to understand the context of the audit or its results. Data is not to be given as a matter of completeness, but to illustrate a specific issue highlighted. If data is given, then it needs to be described and analysed in the text so the reader knows its purpose. Modern technology and better and more transparent accounting, has greatly increased readers’ access to data. As such, it will often be sufficient to provide references (e.g. internet links) to detailed data, rather than providing the data in the report itself.
It is important that the audit is put into context with information on budgetary expenditure (commitments and payments) and the scope and coverage of the audit. The data must not be overly detailed, must be presented in such a way that it can be linked back to its source (e.g. budgetary nomenclature) and be as up-to-date as possible.
Resources
Directorate of presidency can help you with graphical design, whilst recent reports, both from the ECA and national Supreme Audit Institutions, can be used to stimulate ideas.
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