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.
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...
Explained in
- The Forensic Audit Report: Structure and StandardsA forensic report that presents documented observations only: records examined, transactions identified, and amounts found. It does not state conclusions about...