(b) Explain the important considerations the investigator must keep in mind while preparing the investigation report.

The important issues to be kept in mind by the investigator while preparing his report are as follows: (i) The report should not contain anything which is not relevant either to highlight the nature of the investigation or the final outcome thereof. (ii) Every word or expression used should be properly considered so that the possibility of arriving at a different meaning or interpretation other than the one intended by the investigator can be minimized. (iii) Relevant facts and conclusions should be properly linked with evidence. (iv) Bases and assumptions made should be explicitly stated. Reasonableness of the bases and assumptions made should be well examined and care should be taken to see that none of the bases and assumptions can be considered to be in conflict with the objective of the investigation. For example, in an investigation into over-stocking of raw materials, inventories and spares etc. it should not be assumed that the ordering levels indicated on bin cards provide fair guidance about acquisition of further materials. Also, since investigation is a fact-finding assignment, assumptions should be made only when it is unavoidably necessary. (v) The report should clearly spell out the nature and objective of the assignment accepted its scope and limitations, if any. (vi) The report should be made in paragraph form with headings for the paragraphs. Any detailed data and figures supporting any finding may be given in Annexures. (vii) The report should also state restrictions or limitations, if any, imposed on the instructions given by the client. Preferably the reasons for placing such restrictions and their impact on the final result should also be stated. (viii) The opinion of the investigator should appear in the final paragraph of the report.