Answer to Question 1
Answer: The following factors determine what you should include in a business report: (1) The type of report, (2) the length of your report, (3) what your audience expects and requires, and
(4) what your organization prefers.
Answer to Question 2
Answer: The letter of transmittal introduces your report to the audience. It says what you'd say if you were handing the report directly to the person who authorized it.