Findings of a backdoor account, off-hours activity, and data transfers to an unrecognized external IP should be included in the 'Findings' section of the report, specifically mentioning these as indicators of prior compromise. The primary purpose for including these details is to alert the organization to potential past unauthorized access, allowing them to take necessary defensive and remedial steps, and to ensure a proper business impact analysis can be conducted. This is crucial information for both the technical staff, who will take immediate remediation steps, and the C-suite, for broader business implications, risk assessment, and resource allocation.