Factual Report
Definition
A forensic report that presents documented observations only: records examined, transactions identified, and amounts found. It does not state conclusions about intent, responsibility, or causation. Used when the engaging party wants the factual record established before opinions are offered.
- Content
- Documented observations only
- Excludes
- Conclusions on intent, responsibility, or causation
- Typical use
- Establishing the factual record before opinions are offered
- Reported items
- Records examined, transactions identified, amounts found
Common questions
Why would an engaging party want a factual report before an opinion report?+
Separating the two lets the client or counsel see the underlying findings and decide how to proceed, for example whether to settle, litigate, or request further investigation, before committing to the exposure and cost of a full opinion report that draws legal or causal conclusions.
Can a factual report still be used as evidence?+
Yes, because it documents verifiable observations tied to specific records, a factual report can be introduced or relied upon in proceedings, though it carries less persuasive weight on questions of intent or responsibility since those are deliberately left unaddressed.
Related terms
- Daubert Standard
- The US federal evidentiary standard (Daubert v. Merrell Dow Pharmaceuticals, 1993) requiring that expert testimony be based on scientifically valid methods with...
- Expert Witness Duty
- The obligation owed by a forensic auditor appointed as an expert witness to assist the court, tribunal, or arbitral body objectively, overriding...
- Legal Professional Privilege
- A legal protection that shields communications between a lawyer and client, and materials prepared for litigation, from compelled disclosure. When a forensic...
- Opinion Report
- A forensic report in which the examiner states a professional conclusion about what the evidence means, such as whether a control failure...
- Scope Limitation
- A restriction on the examiner's ability to complete the work: unavailable records, incomplete data, restricted access to personnel, or time constraints. Limitations...