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Principles
The introduction to a special report helps the reader to understand both the audit and the observations by describing the audit area succinctly. The introduction to a review report sets out the subject and purpose of the review.
Instructions
Writing the introduction requires careful judgement about what to include and what to exclude. The introduction is intended to be just that: an introduction to a report. It should not be a comprehensive description of the audited subject. The report should not be weighed down with lengthy introductory material that merely delays the reader in getting to the rest of the report. If considered useful for the reader, we can provide additional information in an annex or include references and [link new-window title="embedded%20links" link="https%3A%2F%2Fsupport.microsoft.com%2Fen-us%2Foffice%2Fcreate-or-edit-a-hyperlink-5d8c0804-f998-4143-86b1-1199735e07bf" icon="external-link" /]
where the reader could obtain further information.
An introduction might set out the intervention’s objectives and key characteristics: the roles and responsibilities of the main players, the main regulations, budgetary arrangements, systems and processes, and the types of projects/ programmes financed. An introduction should contain all that is necessary to permit an interested but non-expert reader to understand the context of the audit well enough to make sense of the observations, conclusions and recommendations – and no more than necessary for that purpose.
The introduction to a review report can be shorter than for special reports, as description and analysis of the policy area is often the purpose of the body of the review.
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