Investigative Report
Definition
A report addressed to a client, board, or regulator, typically prepared under legal professional privilege. It may include recommendations, attorney work product, and analysis that would not appear in a court-filed document.
Related terms
- Expert Opinion
- A conclusion that requires the analyst's professional judgment, for example that a series of transactions was designed to circumvent internal controls. It...
- Factual Finding
- A statement supported directly by identified source documents, such as a specific transaction recorded in a ledger, which the report can prove...
- Litigation-Support Report
- A report addressed to a court and signed by a named expert, structured to comply with procedural rules of expert evidence such...
- Scope of Work
- The defined boundary of the engagement: which entities, accounts, periods, and questions the expert examined. Anything outside the scope is not commented...
- Work-Product Doctrine
- A rule protecting materials prepared by or for an attorney in anticipation of litigation. It is broader than attorney-client privilege and covers...
Explained in
- The Forensic Accounting ReportA report addressed to a client, board, or regulator, typically prepared under legal professional privilege. It may include recommendations, attorney work produ...