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Principles
Examples can help the non-expert reader to understand points made in reports. They can be used to illustrate the practical application of processes that are otherwise difficult to understand, or to describe negative findings or good practice observed during an audit or review. Examples help bring the text to life, and can contribute to balanced reporting.
The examples should be
- used sparingly and with care, as they can easily be taken out of context by selective readers;
- sound, with findings fully supported by evidence;
- clearly written; and
- limited to the point in question, and not be overly detailed.
Instructions
- Examples are mainly of relevance to the
[link title="observations%20sections" link="%2Faware%2FPA%2FPages%2FReporting%2FObservations.aspx" /]
of our reports, although they can also be used in the [link title="introduction" link="%2Faware%2FPA%2FPages%2FReporting%2FIntroduction.aspx" /]
. There should be no examples in the [link title="conclusions" link="%2Faware%2FPA%2FPages%2FReporting%2FConclusions.aspx" /]
and recommendations, or [link title="executive%20summary" link="%2Faware%2FPA%2FPages%2FReporting%2FExecutive-summary.aspx" /]
.
- Each example should be referenced in the text to which it relates, (“See example in Box 1"), placed in a numbered box immediately after that text, and clearly and succinctly described (“Example of xxxx").
- To illustrate a single point or issue presenting one example will in most cases be sufficient. It is better to provide a complete narrative of one situation, rather than explain several in a summarised way.
- When faced with a choice of examples for a particular issue, choose that which is the most representative, illustrative and robust. This will reduce the risk that it is challenged by the auditee during the
[link title="adversarial" link="%2Faware%2FPA%2FPages%2FReporting%2FAdversarial-procedure.aspx" /]
. However, have an alternative prepared just in case.
- Specify how many other cases we found of the example you are giving. If it is the only example, state this.
- An example should be self-explanatory, but not so long and detailed that it loses the reader. Be consistent by using a similar style and approach for all examples in a report.
- Examples should be self-contained. They should not reference material elsewhere in the document, or include supplementary information in .
- Check that any third party mentioned in the example by name (or readily identifiable) has been given the right to be heard, and the ECA rules on mentioning the third parties have been followed.
Chamber V provides in the annual report instructions additional guidance specific to the presentation of examples in ECA annual reports.
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