How to Deliver an Executive Summary

Executives and board members typically operate at the strategic level of management where they make high-level, long-term decisions for the organization. Understanding how executives and those charged with governance receive information and make decisions provides a good basis for successfully reporting to them. How do you ensure your organization’s leaders understand your summaries? Here are some tips for better communicating with organizational leaders.

Cut to the chase — tell them what is most important.

The average executive consumes a far larger amount of media and information daily than the average worker does. They are trained to absorb information at a high level, rather than granularly. Therefore, go straight to what is most important. A summary is not the time to impress them with your technical audit abilities and skills; rather, it is the time to communicate in the most efficient way possible. What information is the most critical for leaders to know or prioritize in decision-making?

Always remember the objective of the audit (and the internal audit function).

Audits are generally undertaken as part of an audit plan or to address issues that arise during the year and require immediate attention. The most important message to pass to executives and other leaders is to answer the questions of why and what. Why did we need this audit? What did we find from the audit? Why did the audit findings happen (root cause analysis)? And what can we do about the problems (suggestions and recommendations). Of course, there are the how, where and when questions, but if these important questions can be summarized in a sentence or two, it gives decision-makers the information they need to make strategic decisions.

Observe previous sessions of executive management meetings.

Executive meetings usually have a style or pattern of execution, depending on the agenda and the personalities of the individuals involved. It is a good step to observe nuances and the communication preferences of leaders. While this does not prevent you from following methodologies and standards, you can take note of those who are visually, verbally, or aurally inclined and how the information you have can be best communicated to them. There are instances where certain executives prefer to hear what has been written in a short presentation, while others love executive dashboards. If you are new to the position, read previous meeting minutes and observe the questions executives ask; their questions often reveal the organization’s priorities, strategic focus, and what matters most to leadership.

Visuals support summaries.

While a picture is worth a thousand words, this doesn’t mean you need to become a visual designer to communicate. This is not advocating for fancy designs, charts, or infographics, but visuals can help. What is important is how information is arranged, organized, and designed to visually capture the attention of the executives and clarify a theme around your findings. Communicate through concise visuals supported by only essential text. If it cannot fit on one page (or in a few concise paragraphs), it is not an executive summary — it is a report.

Confirm understanding.

Louise Rosenblatt says, “Text is just ink on a page until a reader comes along and gives it life.” Basically, messages can be perceived in multiple ways. A literature theory called the Reader-response theory observes that readers can interpret the same text differently. This is why it is essential to pause and verify understanding, whether written or spoken. Doing so not only prevents miscommunication or misinterpretation, but it keeps everyone on the same page, literally and operationally. For instance, auditors in the field may intend to convey a specific message in their report, but as it passes through different layers of review, that message can change significantly, losing its essence. Information and communication can easily become corrupted when conveyed.

Always leave some time to confirm understanding of what was written or presented.

A final thought: If you have only a few minutes with the audit committee, what will you want them to remember if they forget everything else?