Journal
Executive Packs Versus Full Working Papers
When the presenter needs a briefing spine, and when the finance team still needs the full schedules behind it.
An executive review pack is a briefing spine. It helps a CFO or controller walk directors through findings without reading the full schedules aloud. Working papers remain the evidence trail for finance and auditors; they are not a presentation format.
Use the executive pack for narrative framing, finding-to-action maps, and talking points. Keep the schedules available for questions, but do not force every sample sheet into the board room. When a director asks for source detail, the finance contact should retrieve it — the pack should not pretend to be the archive.
Combining an independent Board Reporting Audit Summary with an executive pack for the same sitting often reduces duplicate drafting, provided both documents share the same finding list and ownership register.