ABSTRACT
The conclusions of a report should set out the answers to the questions posed by the report. Conclusions may, of course, be given a practical interpretation in Recommendations. In the Conclusion it is appropriate to make the comparisons which have been avoided up to that point. Readers will often look for a Conclusion to represent the physical balance of a report, sometimes erroneously. The terms Conclusions and Recommendations are not the only ones used, although the principles will be the same. Sometimes the expression Options is used in place of Conclusions. The trainees have indicated they enjoy the experience and through exposure learn more about management. Identification of Recommendations by a title with a number is used by the internal audit function of American International Underwriters. The text of these Recommendations is indented from both sides. All reports must bear some sort of signature. In many organizations initials will suffice for internal reports.
