Data Sleuth

Chapter 11Findings, Reports, and Testimony

FOR A FORENSIC ACCOUNTANT or investigator working in the private sector as a consulting or testifying expert, the value created in an investigation is not realized until the results and findings from the investigation are communicated. There are three levels of communication of findings used in our Data Sleuth process that will be explained in this chapter:

• Findings Summary. The Findings Summary with corresponding tables, charts, and graphs is prepared for all of our clients. For some clients, the engagement ends here as the Findings Summary is sufficient for the investigative goals.
• Report. A formal report is prepared based on the Findings Summary and attachments, but it is not prepared for all client engagements.
• Testimony. Testimony is the least common work product in an investigation as not all cases go to trial or have hearings where an expert is needed testify.

FINDINGS

Early in my career, I prepared a report for every engagement. I found this step helpful in connecting findings and articulating conclusions – especially in anticipation of a hearing or trial at which I would be testifying. However, as the Data Sleuth Process began to expand beyond just a data processing and data analysis solution, I realized that a report is not always necessary. Reevaluation of this step in the process allows us to now proactively ask the client about the intended purpose of a report or desired recovery avenue. If the client does not require ...