Reports should be made to company management or the board of directors at regular intervals throughout the investigation.  For such interim reports, oral presentations are better than written reports.  Final reports can be in the form of oral presentations (with or without an accompanying slide deck) or written reports.  A written report has the benefit of substantially more content and precise analysis.  Recipients of a written report should be limited in order to preserve confidentiality and protect legal privilege.

More topics in this series