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Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations by Mark J. Nigrini, PH.D

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Chapter 3

Using PowerPoint in Forensic Presentations

This chapter discusses aspects of using PowerPoint 2007 for the presentation of the results of forensic analytic tests. PowerPoint has many features that make it a useful complimentary tool for forensic analytics. There are three activities related to forensic investigations where presentations come into play. The activities are:

1. Presenting the results of a forensic investigation to executive management.

2. Presenting the results of a fraud risk assessment study to managers and executive management.

3. Presenting the techniques and results of forensic or continuous monitoring techniques, methods, and systems to colleagues at an in-house retreat or to accounting professionals at a conference.

Even though each of these activities is related to forensic matters, the presentation dynamics differ quite markedly from each other. For example, some humor would be appropriate at an in-house retreat or at a presentation at a conference, but would usually be inappropriate when presenting the results of a forensic investigation to management. This chapter reviews considerations and techniques that are appropriate in these various scenarios. The PowerPoint review and the discussion section of this chapter are reasonably brief and additional coverage, with examples, is given in the companion site to this book.

Overview of Forensic Presentations

PowerPoint is an effective presentation tool because it has the flexibility to include (a) ...

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