Oral presentations are very important for forensic accountants. a There will be many
times where your discussions and meetings are held face to face during the course
of an engagement. a Verbal skills become an important asset as you must be able to
clearly express and explain important findings, requests, and reports. When a client
as for an oral report, you must consider the risks involved in doing so such as the
lack of back up documentation and the potential for the client to misunderstand the
information being given. a One situation where an oral report would be given instead
of a written one would be in the examination and testimony of a witness while in
mitigation or in court. a The saving grace for the oral reports is that there is usually a
stenographer who records the entire conversation so that anyone can refer back to
what was said as factual.
Oral reports are provided to the client when they are requested. a There are usually
discussions or updates before the final report with the client and or attorney. a During
these conversations, the client may provide further insight into what specific
information the client is looking for. a Several risks associated with an oral report are
a misinterpretation of the information provided where the client may have selective
hearing or memory, or in cases where there may be litigation, a jury may believe
there was not a full investigation, allowing opportunity to leave out or hide
information. a If a client were to request an oral report, I would want to make sure the
client speaks to their attorney prior to their final decision. a Regardless I would
provide a summary of what was discussed touching upon the major factors of the
oral report. a The work I did would be the same regardless of the type report
provided, therefore leaving detailed information on the work I’ve completed and how
I came to the conclusions. a This will help should I need to refer back to the
documentation later. a (Rosenberg, 2010)
References
Rosenberg, J. A. (2010, July 3). WRITTEN REPORT? ORAL REPORT? WHAT'S
AN INVESTIGATOR TO DO? Retrieved from California Association of Workplace
Investigators: http://judithrosenberg.com/articles/caowi_1_3.html
