Chapter 2The Data Sleuth Process

THE USE OF THE Data Sleuth Process for the Workman Forensics team has been focused primarily on engagements involving corporate fraud, embezzlement, partnership disputes, bank fraud, divorce, estate and trust disputes, economic damages, and civil or criminal defense.

Before diving into the specifics of the process itself, it is important for a forensic accountant or investigator to understand the mindset of the Data Sleuth when beginning an engagement including the simultaneous management of client expectations and professional standards of objectivity and conflicts of interest.

The Data Sleuth Process, which created solutions for the struggles and problems described in the previous chapter, is outlined within this chapter.


Serving clients as a consultant or expert witness in the forensic accounting and fraud investigation professions provides opportunities to solve problems and bring clarity to complex financial matters and disputes. We define an end-client as the organization or business that is responsible for paying the fees in the matter. As mentioned in the previous chapter, when we first began creating the Data Sleuth Process, the team identified the types of investigations we preferred working. By identifying the engagement types, we were able to begin creating a structured investigation process. The engagements we identified as being preferred cases are those listed next. There are other types of litigation support ...

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