The document is from Risk Masters Inc. and provides guidance on effectively communicating technical IT issues to leadership. It advises presenting information clearly and succinctly, stating the impact, and presenting alternatives while using language the audience understands and without jargon or ambiguity. It includes examples of unclear communications using IT terms and suggests rephrasing to avoid misunderstanding. The document emphasizes explaining issues relevance to the business, presenting facts over emotions, and ensuring the audience understands through feedback.