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Principles
An executive summary should use clear language to tell the reader quickly what the report is about, in terms of what we did, what we found, what we concluded and for special reports, what we recommended. It should also be sufficiently interesting to entice the reader to access and read the full document. The executive summary is a critical element of any special or review report as it may be the only part read, and it often forms the basis for the information note (press release).
The executive summary should reflect accurately and succinctly what is in the report. While it is part of the report, it should contain just enough information to stand-alone.
Instructions
This section explains how to prepare a good quality executive summary. The best moment to write it is once the report text has been completed, and passed through the initial review levels within the directorate. By this time, the findings and conclusions should be in a stable state, and the main messages clear. Pay attention to prepare a balanced executive summary, not overemphasising negative findings.
Executive summaries are usually drafted by someone closely involved in preparing or reviewing the report. To ensure that the text is clear and easy to understand for readers who are not part of the audit team, consider the following:
- draft the executive summary in a different language from that in which the report is written to help avoid using jargon and complicated language;
- ask a colleague who is not a member of the audit team or part of the review hierarchy to read it through and question any aspect that is not immediately clear; and
- use drafting experts (the translation service) and consult communication experts (from the DOP).
In the executive summary, keep the introduction and descriptive parts of the report to the minimum necessary to understand the text. Describe the audit scope and approach briefly, together with the main observations. The emphasis must be on the main conclusions of the audit and an outline of the recommendations. The executive summary should include clear statements such as “The objective of the audit was..."; The audit covered the period..."; We examined..."; We found...", and “We recommend..." A fluent and readable style will entice the reader, avoiding lengthy paragraphs, and using bullet points where appropriate to present the points being made.
The executive summary should be between one and two pages long, and present a summary of:
What to avoid in the executive summary
The executive summary should not:
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