LESSON FIVE

DOCUMENTING AND PRESENTING THE CASE

CREATING A SYSTEM
The utility of analysis tools is limited by the investigator’s ability to quickly and accurately retrieve the underlying
facts and data on which they are based. Without the ability to put your hands on the evidence supporting the
conclusion, or to identify the witness who will testify for a particular fact, the models are nothing more than
elaborate flowcharts. To be effective, they must be related directly to the process of prosecution. The most efficient
model in the world will be useless to us if we have to wade through several stacks of paper on our desk in order to
find the specific document necessary to prove a particular proposition. We must have ease of retrieval.
To achieve this ease of retrieval, we must integrate our organizational system with our analysis tools. The
organizational system must fulfill some basic requirements. First, the system must have a direct correlation between
the underlying data and the models. In other words, we must be able to directly reference each item in our models
from our system and vice versa. Second, the system must be easy to implement. With ease of implementation,
consistent use of an organization tool becomes more likely. Third, the system must be flexible, it must be able to
expand or contract in complexity according to the nature of the case at hand. Rigidity limits the application of the
system to only those particular types of cases for which it was originally designed. It is important that the system be
just as applicable to drug investigations as it is to financial crime investigations. And fourth, the system must be
scalable. Scalability, much like flexibility, allows our system some degree of portability. What flexibility is to
various types of cases, scalability is to the size and complexity of cases.
THE CASEBOOK SYSTEM
It is a trial book used by lawyers for investigative purposes. It can be adopted by financial crime investigators as
well. The casebook is nothing more than an organizational tool. It is a central repository for everything that is known
about your case. From preliminary reports through final disposition, the casebook catalogues and organizes
everything in the life cycle of the investigation. It is both the index to, and the body of work resulting from, your
ongoing investigative efforts.
We index and cross-reference everything in the case in a way that allows immediate and intuitive access to it. For
example, if a witness appears on our inference chart, it is imperative that the casebook contain an entry that both
summarizes the witness’s involvement and directs the investigator to additional contributions or follow-up
requirements. Therefore, we must develop a consistent system of indexing and cross-reference.
The casebook is a filing system. Implementation of the filing system will occur immediately. Once you recognize
that your case has the potential to benefit from greater organization, you should establish the casebook as the main
source of investigative documentation. Because this method is essentially nothing more than a filing system,

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implementing it should be fairly straightforward. The most difficult facet of implementation will probably be to
discipline oneself constantly to maintain the system.
The Components of the System
Typically, a casebook will contain a number of documents and checklists ranging from initial reports to probable-
cause affidavits and to-do lists. What you choose to include in your casebook will largely be dictated by the nature
of your case, combined with personal preference.
Generally speaking, however, every casebook should contain certain basic elements. First, regardless of the scale of
your investigation, every casebook should have an actual book. This consists of a three-ring binder ranging in
thickness from 1 inch to 3 or more inches, depending on the size of your investigation. In small investigations, the
book might in fact comprise the entirety of the system. In larger, more complicated cases, the book will act as the
index and cross-reference system between the reports, charts and models, and evidence, logically linking the three.
The role of the book is to coordinate those three elements.
The book is composed of three sections: administrative, investigative, and evidentiary.
The administrative section contains important documentation about the case itself, such as the underlying legal
premise on which the case is based. The administrative section should also contain a synopsis of the facts being
alleged in the original complaint. The synopsis should be written based solely on what is being alleged, not on what
you believe you can prove.
The Investigative Section should contain all paperwork that pertains directly to the investigation. Items such as the
original initiating report, all supplemental reports, and all investigative narratives should be filed in this section.
This section of the book should also contain a master chronology, which, is invaluable in clarifying the chain of
events under investigation. The chronology is an evolving document that expands as new facts are added and
contracts as old facts are eliminated. A detailed list of witnesses will appear in this section. With this portion of the
section we begin to realize the full power of the casebook system. Each witness is assigned a unique identifying
number, such as W1, and gets his or her own individually tabbed section. Included behind each tab should be the full
identification of the witness, including address, phone number, and the full contact information that might be
necessary in order to locate the witness quickly. It might also be helpful to include a photograph of the witness,
especially in the event the witness suddenly becomes “difficult to locate,” and canvassing needs to begin.
Then each witness’s anticipated testimony should be summarized and included with that witness’s entry. This
facilitates recall of what each witness can bring to the case. Similarly, an exact listing of each piece of evidence or
proposition to which the witness will testify is kept. Finally, any unfavorable information about this witness must
be included. Information that reflects on the witness’s credibility such as prior arrests, previous misconduct, or
perhaps inducements to testify is important. By listing this information here, the investigator can assess the potential
weight that the witness’s testimony can be expected to have on the jury in light of potential defense impeachment.
Evidentiary Section can take on a number of forms. For smaller cases, it is possible that nothing more than
photocopies of papers will comprise the entirety of the section. Conversely, in larger cases, it is possible that this
section of the book will itself be an index to folders within a file box or filing cabinet. As evidence is collected, it
must be assigned a unique number within the case. Whether the item is a document or a gun, it is imperative that we

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be able to discretely reference each item by a unique number.

REPORT WRITING
The task of report writing, especially in the area of investigations, is largely controlled by departmental or client
policy. While personal preference does play a role, client and superiors’ expectations are often more important.
There are two schools of thought regarding report writing;
The first, known as the minimalist school, favors an austere approach advocating sparse detail and brevity; all this,
it is supposed, in the name of fewer attack points for the lawyers.
The second approach, known as the kitchen-sink approach, comes at the problem from the opposite angle; here
one should include every possible detail, leaving out nothing. The reasoning behind this approach is obviously that
fading memories require significant bolstering.
As a practical matter, an investigative report should include as much significant detail as necessary to accurately
document the investigator’s actions without being overly burdensome. It is imperative that your investigation report
achieve its goal. It must enable third parties to discern what actions have been taken in a case, and it must help in
jogging your memory at some future point in time.
As you contemplate how detailed you wish to make your report, that you consider two things. First, and foremost,
consider the purpose of your job in the big picture. Your task, whether you are a criminal investigator or a civil
investigator, is to discover the truth. Whether your investigation points you in the direction you anticipate (i.e., the
suspect is guilty) or in a different direction altogether, the report should reflect exactly what your inquiry revealed.
This ensures that, ultimately, the truth regarding the matter will be known. Second, an often-overlooked caveat for
investigators is “do your job.” In other words, fulfill your duty in an objective, professional, and thorough manner
and you will have nothing major to worry about.
In addition to your written report, someone will probably ask you to provide an oral summation, or perhaps even
sworn testimony about your involvement. While testifying in open court can be intimidating, there are certain things
that you can do to help reduce the inevitable stress.

TESTIFYING AS A FINANCIAL EXPERT

In many cases, your role as witness will require substantially less time commitment than your role as investigator. In
fact, the more time and effort you have expended on creating a strong case, the smaller the probability is that you
will end up in court at all.
If you do your job as an investigator well, the opposing side will have a much greater incentive to avoid the
uncertainty of litigation altogether and will be inclined to accept, or offer, a suitable settlement. Whether this
settlement is in the form of a monetary award or a plea bargain, the result is the same pre-trial intervention.
Expert witnesses may testify to matters outside their personal observation. They may testify to their opinion
regarding certain matters that will help the jury determine the ultimate fact in issue. The subject matter to which they
may testify is limited to the area in which they have some superior skill, education, or ability. For example, a
certified public accountant (CPA) would likely be qualified, based on her education and experience, to testify

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regarding auditing methods that comprise the Generally Accepted Accounting Standards (GAAS). But it is not
likely that she would be qualified to testify regarding the mental state of the defendant at the time he made entries
into the accounting records.
The Specific Role of the Financial Expert
Generally financial experts play two roles in the litigation process. You may find yourself fulfilling one or both of
these roles depending on the individual case with which you are involved. These roles are the testimonial and non-
testimonial expert.
The Role of the Non testimonial Expert
i) Case evaluation and strategy
Prior to filing the actual complaint, it may be beneficial for the attorney to consult with an expert in the field to
assess both the potential for success and the nature of the complaint. Experts assist the lawyer in predicting
outcomes, shaping complaints, and testing hypotheses about causation. In addition, the expert’s specialized skills
can aid in selecting additional helpful witnesses.
ii) Education
Lawyers need to know a little bit about everything, but the depth of their knowledge in specific technical areas is
usually limited. Often, they can discover a great deal about a case, or the potential for a case, by consulting with an
expert in a tutorial capacity. In this capacity, the expert witness is still an educator. But instead of educating the jury,
she is educating the attorney. The expert witness can provide the attorney with a strong working knowledge about
the subject matter of the case. In the financial case, lawyers often consult with experts regarding items such as the
standard of care for accountants, whether the tenets of generally accepted accounting practice (GAAP) have been
followed, and other specific technical issues in the area of finance.
iii) Exhibits
When dealing with complicated issues or large amounts of evidence, it may be helpful to create demonstrative
exhibits. These exhibits are merely visual aids that the lawyer can use to help witnesses educate the jury about their
version of the case. Graphic summaries of transactions, or visual representations of the flow of money, help the jury
grasp the often-convoluted processes or schemes used by the defendant to conceal a theft. The expert can be of great
assistance in preparing these exhibits. Regardless of who will be using them to testify, the expert can facilitate their
creation by lending her specialized knowledge of the subject matter.

Generally, as a non testimonial expert, a lawyer will call on you to do some of the following:
 Prepare interrogatories.
 Identify witnesses and help in preparation of witness lists.
 Help identify Brady and Jencks material.
 Help prepare witnesses.
 Help formulate and revise questions/prepare strategy for attack of opposing witness.
 Create/prepare demonstrative exhibits.
The Role of the Testimonial Expert

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Your role as a testimonial expert, a role that may be broken down into the subcategories of pre-trial testimony and
trial testimony;
i) Pre-trial
In every trial, the pre-trial process proceeds through what is referred to as a discovery phase, the part of the case
where both sides endeavor to learn as much about the opponent’s case as possible. As an expert witness, it is
important that you understand the need for, and the reasons behind, the process. If you understand it, you may be
less intimidated, and as a result you will be a more confident and effective witness. Even though the trial process is
basically an adversarial one, the underlying goal is to determine the truth. Therefore, our system of dispute
resolution tries to make the battle as even as possible. Once the pre-trial discovery process concludes and the
lawyers have made the decision to go to trial, your role as the testimonial expert shifts to center stage. However,
before you can even get to the witness stand, you must pass a few tests. You must overcome two hurdles when
trying to qualify as a testimonial expert; the first centers on the actual field in which the expert wishes to qualify,
and the second involves the individual qualifications of the witness.
ii) Trial
Field Qualification; In overcoming the first hurdle, an expert witness may face an attack on the field in which she
practices.
Individual Qualification; A witness may qualify as an expert in a particular field when her knowledge, skill,
experience, training, or education, or a combination thereof gives her special knowledge above and beyond that
possessed by ordinary members of the public. There are no fixed rules regulating how much or what type of
experience and education qualifies a witness as an expert. Judges will evaluate each individual case on its own
merits, and make the determination of whether the witness qualifies as an expert. As an expert, or potential expert
witness, it is incumbent upon you to maintain an accurate and thorough resume. Your resume should reflect both
professional accomplishments and independent learning pursuits in the area for which you wish to be qualified. In
addition, you must maintain both a listing and a copy of all articles, books, and papers that you have written, both
published and unpublished.

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