REPORTING Flashcards
Each contact an examiner makes during the course of a fraud examination should be recorded on a timely basis in
a memorandum of interview
You should reconfirm dates and supporting information with the respondent. It is important
to reconfirm the facts ____
before the report is written
Clarity
Investigative reports on fraud examinations should convey pertinent information in the clearest possible language. If necessary, quote the respondent directly (provided the quotation does not distort the context). Convey only the facts; do not editorialise or give judgements. Use complex or technical terms in their proper contexts, and, where necessary,
explain their meaning. Do not use jargon since the report might be read by people who are not familiar with esoteric or technical terminology.
Impartiality and Relevance
Report all facts without bias. Everything relevant should be included regardless of which side
it favours or what it proves or disproves. At the outset of a fraud examination, the examiner
should carefully determine what information will be needed to prove the case and attempt to
include only this information. A report should include only those matters that are relevant to
the examination. However, almost every investigation yields much information of which the
relevance is not immediately known. In such cases, it is best to opt for completeness.
Timeliness
Timeliness of reports is extremely important because it tends to enhance the accuracy of
witness testimony. Another aim of timeliness is to preserve the examiner’s memory of the interview(s). All interviews should be transcribed as soon as possible after the questioning. Upon completing the examination, the examiner should prepare a final or interim report (whichever is appropriate) as soon as possible.
Conclusions
based on observations of the evidence
opinions
an interpretation of the facts
The fraud examiner can avoid problems of evidence maintenance by
simply documenting—in memorandum form—the receipt or release of all evidence.
When operating under a lawful court order that compels a custodian to furnish original documents, the examiner should
copy those documents (preferably in the presence of the custodian). Then the examiner should
furnish the custodian with a receipt describing the documents copied or taken
After obtaining documents, the examiner should ___
secure them for evidence
he most common types of note taking include __
manual, stenographic, and electronic
Organisation of Information. Chronological
This method presents facts in the order in which they were uncovered.
Organisation of Information. By Transaction
If a multitude of documents support several instances of fraud, this information should be
presented by separating individual transactions
Under no circumstances should the examiner prepare a communication with the idea that
the information will not be disclosed to adverse third parties.
A fraud examination should adequately answer the classic questions of __
who, what, why, where, when, and how
Fraud examination reports will most likely be read by the following individuals.
Company Insiders Attorneys Defendants and Witnesses Press Juries
Write each report in a style that is __
clear, concise, and to the point
The two cardinal sins of report writing are
vagueness and wordiness.
Common breaches of good basic writing include:
• Improperly placed or ambiguous modifiers (changes sentence context)
• Use of technical jargon, slang, and/or colloquialisms (places the burden to understand
on the reader)
• Use of unnecessary, high-flown verbiage (in an attempt to impress the reader)
Always use the ___ voice unless there is good reason to use the passive.
active (emphasis is on the subject)
When writing a report, one should never use ___ to replace I or me
the writer
Sentences that contain more information than the reader can comfortably absorb are known as
Rambling Sentences