The Cases that Went Wrong

Chapter 13 is filled with anecdotes from cases that did not go as planned or as advised. These types of cases are most common when little to no findings are uncovered when the client insists they were wronged and those when the client's decisions hinder the effectiveness or completion of the investigation. Engagements like these are incredibly challenging because when a client shares their story in the initial client meeting, they are certain that they have been wronged, stolen from, that money has been hidden from them, or that their sibling has taken more than her fair share. However, no matter how convincing a client's story may be, the investigator must be objective and follow the investigative process using best evidence ‐ even if it upsets the client. Client actions, or inactions, should not change who we are as analysts, forensic accountants, fraud examiners, auditors, or Data Sleuths. A client's response is not a reflection of our purpose, skills or talents.