AYB114 Lecture Notes - Lecture 9: Jargon, Forensic Accounting, Forensic Accountant
Week 9 – documenting unstructured
data and preparing for court
Types of evidence
•Best Evidence – Known as primary evidence such as original documents, equipment, etc.
•Circumstantial Evidence – Known as Indirect Evidence and based on inference
•Conclusive Evidence – Evidence so strong it overshadows any other evidence to the contrary
•Critical Evidence – Evidence strong enough that its presence could tilt a decision makers
mind
•Corroborating Evidence – Evidence that differs from, but strengthens or confirms other
evidence
•Credible Evidence – Evidence that is worthy of belief; trustworthy evidence
•Demonstrative Evidence – Evidence that one can see and inspect usually offered to clarify
testimony. Often termed illustrative, real or tangible evidence
•Forensic Evidence – Evidence arrived at by scientific means
•Expert Evidence – Evidence about a scientific, technical or professional issue presented by a
qualified expert witness
•Photographic Evidence – Photographs taken by competent authority which can be attested
to as being true and unchanged
Court structure
•Legislation
•Evidence Act – Commonwealth, States
•Article in readings
•Federal Court Practice Note CM6 (similar Practice Notes in place for the state courts)
•For use when (Para 1.2):
•A significant number of documents relevant to the proceeding have been
created or are stored electronically; and
•The use of technology in the management of documents and conduct of the
proceeding will help facilitate the quick, inexpensive and efficient resolution
to the matter
find more resources at oneclass.com
find more resources at oneclass.com
Giving evidence
•Two methods of giving evidence
•Written form
•Affidavit
•Statement
•If a report is prepared, it will be annexed to either an Affidavit or a
Statement
•Oral
Report
•When preparing written evidence for Court, a report is regularly more easier to use to
present evidence than a Statement or Affidavit – in these cases, the report would be
annexed to a Statement or Affidavit
•Standards for Writing Fraud Reports
Fraud reports are used as a basis for litigation and prosecution. Accordingly, they should
adhere to five standards.
•Accuracy. The fraud report must be accurate, devoid of mistakes in dates, amounts,
spelling or even in recording the most seemingly unimportant facts or details.
Carelessness leaves the entire report open to question and criticism.
•Clarity. Use clear language not subject to various interpretations.
•Impartiality. Do not add bias or foregone conclusions. Avoid expressing opinions—
let the facts speak for themselves and let others interpret them.
•Relevance. In every investigation the fraud examiner uncovers facts not relevant to
the case; he or she should exclude such information.
•Timeliness. Fraud examiners should prepare reports during the course of the
investigation and not long after the fact. An investigator who does not prepare a
report on a timely basis runs the risk of omitting or distorting important data.
•Structure
•Different firms / companies will have different formats to follow when preparing a
fraud investigation report
•Example structure
•Title page
•Table of contents
find more resources at oneclass.com
find more resources at oneclass.com
Document Summary
Week 9 documenting unstructured data and preparing for court. Best evidence known as primary evidence such as original documents, equipment, etc. Circumstantial evidence known as indirect evidence and based on inference. Conclusive evidence evidence so strong it overshadows any other evidence to the contrary. Critical evidence evidence strong enough that its presence could tilt a decision makers mind. Corroborating evidence evidence that differs from, but strengthens or confirms other evidence. Credible evidence evidence that is worthy of belief; trustworthy evidence. Demonstrative evidence evidence that one can see and inspect usually offered to clarify testimony. Forensic evidence evidence arrived at by scientific means. Expert evidence evidence about a scientific, technical or professional issue presented by a qualified expert witness. Photographic evidence photographs taken by competent authority which can be attested to as being true and unchanged. Federal court practice note cm6 (similar practice notes in place for the state courts)
