ABSTRACT
Attachments are a valuable way of removing detail from a report. The more common terms for describing them are: Attachments; Appendices; Annexes; Enclosures; Exhibits. Some report writers must decide whether or not to include appendices or look for some alternative approach. Letters and Roman numerals have the advantage that they do not get muddled with paragraph numbers. Care should be taken with Roman numbering in reports with numerous attachments, as many junior clerical staff are not familiar with many Roman numerals. The internal audit section of the international group American International Underwriters make extensive use of Appendices. In many cases detailed fieldwork will be set out as a series of attachments. The principal items will then be discussed in the main body of the report. In some reports the results of the research will be considered too important for relegation to an attachment. It may be considered absolutely germane to the argument.
