What is the best way to communicate audit results to top management?

Presenting an evaluation of overall quality performance along with an executive summary in the formal report is the best way to communicate audit results to top management because it aligns with their need for high-level, actionable insights rather than granular detail. Top management is primarily concerned with how audit findings relate to the organization's strategic objectives and overall risk management. An executive summary distills complex information into concise, relevant points that can guide decision-making, allowing management to quickly grasp the implications of the audit results.

This approach emphasizes a comprehensive overview, highlighting strengths and areas for improvement without overwhelming leadership with excessive details. It effectively communicates the audit's impacts on the organization’s quality performance and gives context to the findings, ultimately aiding top management in prioritizing actions and resources for corrective measures or strategic planning. While other options may provide necessary details, they may not serve the interests of top management as effectively as a focused executive summary that consolidates critical information and insights.