Organizing Project Reports
In forensic accounting, which includes fraud examination, the proper organization and presentation of information is critical to the success of your case. A poorly organized report, even if you are right and it contains all the needed information, can not only cause your client to lose in court, but can result in the rejection of your report and a later malpractice suit against you and your firm. Additionally, your errors are not private, but part of a public record which will be accessed and brought up in every subsequent case in which you are involved.
For projects in this course, it is very important that you not only have ideas, but that those ideas be well organized and clearly presented. Remember that in forensic settings, although you are a neutral expert party, the process is highly combative and adversarial. Any opening you give opposing counsel can result in severe public embarrassment for you, your employer, and your client.
For these reasons, your projects MUST be well organized and clearly written.
For example, in a case requesting you to list fraud opportunities, your answer could be organized along the following lines:
Fraud opportunities exist in the area of xxx. These opportunities include (give specific examples). Fraud could be committed in this general area because these opportunities allow xxx and xxx to happen. Then go on to the next area in a separate paragraph. In other words, group your ideas into areas (sub-headings) and then fully develop each area. An example of an area might be inventory or cash.
For a case question relating to symptoms, you might divide symptoms into individual and organizational (per Albrecht) and then maybe have some major sub-groups under each. Other organizational methods are also possible.
In any case, just a big paragraph with a list of opportunities or symptoms or solutions is not acceptable, any more than it would be in the workplace. Fraud examination requires a high degree of organization and professionalism, including in reporting. Your reports will be read carefully and challenged over the very smallest points of possible confusion.
Be organized. I expect it and your employers and clients will expect it.
- 10/29/2004 - last revised 10/13/2006 -