Case Study Analysis

MIA603 – Forensic Accounting and Fraud Investigation

 Structure of the
Written Report

1. Title page
2. Table of contents
3. Executive summary
4. Problem (Issue) statement
5. Data analysis

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 Structure of the
Written Report

6. Key decision criteria

7. Alternatives analysis
8. Recommendation
9. Action and implementation plan
10.Exhibits (if any)

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 Defining the Issue(s) /
Problem Statement 
• 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
4 identified.
 Analyzing Case Data 

• 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?
5
 Analyzing Case Data 

• What are the constraints and

opportunities implicit to this
situation?
• What do the numbers tell you?

6
 Generating Alternatives 

• Be realistic!
• The alternatives should be
mutually exclusive.
• Not making a decision pending
further investigation is not an
acceptable decision.
• Avoid providing clearly
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undesirable alternatives .
 Key Decision Criteria  
• How you are going to decide
which alternative is the best one
to choose?

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 Evaluating Alternatives  
• Measure the alternatives against
each key decision criteria

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 Recommendation
• 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.
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 Implementation Plan
• Detailed listing of activities,
resources needed, costs (if
available), expected difficulties,
and schedules that are required
to achieve the objectives of
implementing your
recommendation

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