Case Study Analysis
MIA603 – Forensic Accounting and Fraud Investigation
Structure of the
Written Report
1.
2.
3.
4.
5.
2
Title page
Table of contents
Executive summary
Problem (Issue) statement
Data analysis
Structure of the
Written Report
6. Key decision criteria
7. Alternatives analysis
8. Recommendation
9. Action and implementation plan
10.Exhibits (if any)
3
Defining the Issue(s) /
Problem Statement
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•
•
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4
What appears to be the
problem(s) here?
How do I know that this is a
problem?
What are the immediate issues
that need to be addressed?
Differentiate between importance
and urgency for the issues
identified.
Analyzing Case Data
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•
•
5
Who is the decision maker in this
case, and what is their position
and responsibilities?
Why or how did these issues
arise?
Who is affected most by this
issues?
Analyzing Case Data
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•
6
What are the constraints and
opportunities implicit to this
situation?
What do the numbers tell you?
Generating Alternatives
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•
•
•
7
Be realistic!
The alternatives should be
mutually exclusive.
Not making a decision pending
further investigation is not an
acceptable decision.
Avoid providing clearly
undesirable alternatives .
Key Decision Criteria
•
8
How you are going to decide
which alternative is the best one
to choose?
Evaluating Alternatives
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9
Measure the alternatives against
each key decision criteria
Recommendation
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•
•
10
This is your opportunity to
practice making decisions.
Give a justification for your
decision.
Make sure that it is one (and
only one) of your Alternatives
and that it does resolve what you
defined as the Problem.
Implementation Plan
•
11
Detailed listing of activities,
resources needed, costs (if
available), expected difficulties,
and schedules that are required
to achieve the objectives of
implementing your
recommendation