Winning the Case with a Strong Written Report

This article is excerpted from the Fraud Examiners Manual, 3.701-3.715, Third Edition Updated 2000-2001 ©2000 Association of Certified Fraud Examiners 

The written case report, often the only evidence of investigative work, forces the fraud examiner to consider his or her actions.

Documenting results is a particularly important function in fraud examinations. In many instances, the written report is the only evidence that the work was performed. Cases can be won or lost on the strength of the written report. It conveys to the litigator all the evidence and provides credence to the fraud examination and to the examiner's work. The report will force you to consider your actions during an investigation because they'll be documented. It omits irrelevant information, thereby allowing pertinent facts to stand out. A first-rate written report is based upon a first-rate examination.

Preparation 

You must adequately prepare prior to any interview or information-gathering process. Proper preparation entails analyzing what's to be expected as an end product. It also should involve having a good idea of what is to be learned from each witness.