Forensic Reporting: Module Two. Prof. Oyedokun

A significant aspect of a Forensic Examiner's responsibilities is preparing a comprehensive and accurate Forensic examiner's report. The report goes beyond a mere documentation of findings; it assumes the role of a powerful instrument that guides stakeholders towards informed decisions, serves as evidence in legal proceedings, and fosters an environment of ethical conduct and accountability. This report serves as a vital communication tool, summarizing the findings and conclusions of a fraud examination. In this context, understanding the key components and best practices for composing a Forensic Examination report is of paramount importance to ensuring the effectiveness of the forensic examiner's work

1. Forensic Reporting (Module 2) Being a Virtual Recertification Training P resented at the Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria (CIFCFIN) on Monday, August 28, 2023. Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Chartered Accountants, Tax Practitioners & Forensic Auditors)

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Fin.), BSc. (Bus. Admin), MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc (Tax), MTP (SA), PhD (Acct), PhD (Fin), PhD (FA), FCA, FCTI, FCIB, ACS, ACIS, MNIM, FCNA, FCFIP, FCE, FERP, CICA, CFA, CFE, CIPFA, CPFA, ACAMS, ABR, CertIFR , IPA, IFA, FFAR, FPD-CR, FSEAN, FNIOAM, ACIrb

3. Forensic Reporting (Module 2)

4. Contents

5. Introduction

6. Report of Investigation

7. Report of Investigation

8. Types of Report

9. Written Reports

10. Categories of Written Report

11. Types of Report

12. Fraud Examination Report

13. Summary of Tips for writing Fraud Examination Reports

14. Summary of Tips for writing Fraud Examination Reports

15. Fraud Risk Assessment Report

16. Audit Report

17. External Audit Report

18. Other Examples of External Audit Report

19. Internal Audit Report

20. Insurance Loss Report

21. Expert Reports

22. Standards of Reporting

23. Forensic Report Writing Standards

24. ACFE Standards

25. ACFE Reporting Standards

26. ACFE Reporting Standards

27. Components of a Forensic Report

28. Components of a Forensic Report

29. Components of a Forensic Report

30. Fraud Examiners’ Code of Professional Standards

31. Tips to Keep in Mind When Writing an Forensic Report Be Honest and Stick to What You Know

32. Tips to Keep in Mind When Writing an Forensic Report Beware of Wandering into Legal Territory

33. Tips to Keep in Mind When Writing an Forensic Report Before you put anything in writing, Talk to your attorney first It is important to discuss the contents of your written report with your retaining counsel before committing anything ii Make sure you discuss the following content issues with your attorney-client: The purpose of the report. The topics/issues you should address. The topics/issues you should not address. Find out and understand the legally important topics/issues you should address. Express opinions or questions on any specific topics/issues your attorney raises. Additionally, different attorneys have different preferences and styles. Therefore, you should discuss the scope and length of the report with retaining counsel, including the level of detail desired It is also important to get the report's format from your retaining counsel, including items like page numbering, and what type of font or paragraph structure to use Talk to Your Attorney Before You Put Anything in Writing

34. Tips to Keep in Mind When Writing an Forensic Report State Only the Facts

35. Tips to Keep in Mind When Writing an Forensic Report Write for a Lay Audience

36. Tips to Keep in Mind When Writing an Forensic Report Be Brief

37. Tips to Keep in Mind When Writing an Forensic Report State Things Clearly and Directly

38. Tips to Keep in Mind When Writing an Forensic Report Use Precise Language

39. Tips to Keep in Mind When Writing an Forensic Report Use Active Voice

40. Tips to Keep in Mind When Writing an Forensic Report Use Objective Language

41. Tips to Keep in Mind When Writing an Forensic Report Avoid Bias

42. Tips to Keep in Mind When Writing an Forensic Report Avoid Argumentative Language

43. Tips to Keep in Mind When Writing an Forensic Report Do Not Comment on the Credibility of Witnesses

44. Tips to Keep in Mind When Writing an Forensic Report Avoid Broad Unsupported Statements of Opinions

45. Tips to Keep in Mind When Writing an Forensic Report Do Not Speculate or Guess

46. Tips to Keep in Mind When Writing an Forensic Report Expert Witness Report Must Be Consistent and Accurate

47. Tips to Keep in Mind When Writing an Forensic Report Be Professional

48. Additional Considerations for Writing Forensic Reports

49. Additional Considerations for Writing Forensic Reports

50. Additional Considerations for Writing Forensic Reports

51. Assessing Your Audience

52. Assessing Your Audience

53. Assessing Your Audience

54. Planning the Report

55. Planning the Report

56. Planning the Report

57. Common Mistakes in Forensic Investigation Reporting

58. Avoiding Common Mistakes in Forensic Investigation Reporting

59. Avoiding Common Mistakes in Forensic Investigation Reporting

60. Best Practices in Creating Forensic Investigation Report

61. Challenges in Creating Forensic Investigation Report

62. Characteristics of a Good Forensic Report

63. Characteristics of a Good Forensic Report

64. Characteristics of a Good Forensic Report

65. Characteristics of a Good Forensic Report

66. Characteristics of a Good Forensic Report

67. Basic Elements For Inclusion in a Report of Investigation

68. Forensic Reporting and Criminal Justice System in Nigeria

69. Role of Forensic in Nigeria's Criminal Justice System

70. Legal Framework for Forensic Investigation Reporting in Nigeria

71. Conclusion

72. Conclusion

73. Recommendation

74. Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Chartered Accountants, Tax Practitioners & Forensic Auditors) [email protected] ; [email protected] [phone], & [phone]