While written reports are the most frequent type of report provided
by investigators to clients, sometimes and oral report is appropriate
as well. An oral report contains no written documentation.
Sometimes, an oral report is followed up with, or preceded by, a
written report. The biggest drawback of an oral report only is client
understanding. Without reference material to go back to, or solid
written data, it can be hard to ensure the client heard the information
as you intend (Law Offices of Judith A. Rosenberg, n.d.). In my
opinion, the request of an oral only report would send up some red
flags. Is the client trying to avoid legal ramifications? Cover something
up? Some of my concern would be dissipated depending on the point
at which the oral report was requested, such as an interim report or in
the case of a necessary emergency action. An oral report could also
be requested to protect legal strategy from being disclosed.
I don't even like to discuss important matters over the telephone
without an email follow up to documents what was discussed. It not
only has the potential to clear up miscommuications, but it provides a
paper trail for me if I am ever misrepresented. I can't imagine being a
forensic accountant and relying solely on an oral report. The only
situation I think that I would be comfortable with that is if an
emergency action needed to take place quickly and I had an
overwheleming amount of evidence in support of my position.
References
Written report? oral report? what's an investigator to do? Law Office of
Judith A. Rosenberg. (n.d.). Retrieved March 26, 2023, from
http://judithrosenberg.com/articles/caowi_1_3.html
