Reporting systems reveals the following characteristics, which are stated below;
1. Accurate Information: The scientific accuracy of information is very important. Inaccurate information may lead to wrong decision.
2. Factual Reports: A report is prepared based on information. The information is recorded in the various forms of report including different data. Personal opinion is not recorded in the report except in rare cases; Executives’ opinion / recommendations are processed in the report with the best information for an organization. Auditors’ opinions are also included in the report based on collected information of an organization.
3. Relevance: The actual information is presented in a report on the basis of relevance of the information. Irrelevant information makes a report confusing, exclusion of relevant facts renders it complete to mislead.
4. Conventional Formation: A report is prepared based on conventional form to fulfill specific needs on the basis of goals of an organization. Un-conventional formation of information makes a report confusing, exclusion of relevant facts renders it complete to mislead.
5. Clarity: Clarity is the good characteristics of a report. Clarity depends on proper arrangement of the facts. The report writer must write a report systematically. Purposes of the report, methodology, analysis, findings, conclusion, summary, recommendation etc. are clearly identified in the report.
6. Lawful Objectives: To prepare a report lawful objectives are included in a report. A report implies facts with objectives so in absence of lawful objectives, a report may be misleading.
7. Methodology: Methodology indicates the procedure sources of data, collection of data, period of the report, significance of data & technique of analysis & interpretation of data etc. in the report.
8. Findings: To prepare a report, findings are mentioned in a report by the skill of the reporters. This indicates the output of the report.
9. Conclusion and Recommendation: Conclusion & recommendations are written in the report to focus the actual characteristics of the report.
10. Orderly Application: When a report is prepared then orderly prescription is applied logically for an organization to locate the needed information quickly.
11. Direction: Practically a report moves towards upward in the organization. It is prepared after being requested by the executives and is submitted to the executives Level.
12. Joint-Collaborative Effort: Short, long, formal and informal report writing is too much hardy, technical & critical activity for an organization. Nevertheless, to prepare the complex reports for an organization require the skilled & efficient work force by the joint collaborate efforts.
13. Grammatical Concepts: A report is prepared free from different errors. Any error & faulty formation of a sentence makes its meaning obscure and ambiguous.
