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 do not 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 miscommunications, but it
provides a paper trail for me if I am ever misrepresented. I cannot 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
overwhelming amount of evidence in support of my position.
In most situations, a forensic accountant will provide a written report to a client. In some cases,
clients may request an oral report. Before providing an oral report, it is important for the forensic
accountant to consider why it is being requested. While an oral report may be able to be provided
faster than a written report there can be ramifications for both the employer and the forensic
accountant. A large risk to oral reports is that nothing is written for future reference. A client may
not correctly hear or understand the information that is being provided. In other cases, the client
may choose to say they never were told part of an investigation. This is considered “selective
hearing” or “selective memory”. One reason an employer may want an oral report and then deny
information was provided is if the “…employer did not want to fully investigate the complaint,
because the acts were so bad that the employer did not want to have them documented, or
because the employer was trying to suppress information” (Rosenberg, 2010). If or when the issues
are brought to court, there would be no physical evidence showing that the compliant was brought
up in the investigation. This is why it recommended to at a minimum have back up evidence and a
summary of what was reported. “The key to a good report, oral or written, is clear documentation
and analysis, along with a detailed description of the work performed and the investigator's
conclusions” (Rosenberg, 2010).
References
Rosenberg, J. A. (2010, July). Written Report? Oral Report? What is an Investigator to Do? c c c c
Retrieved April 2, 2023 from http://judithrosenberg.com/articles/caowi_1_3.html
Written report? oral report? what is 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
