Evidence Quality Beats Evidence Volume
Assess whether evidence is relevant and reliable enough to support a forensic accounting finding.
More pages do not equal stronger proof. Relevance: does it answer the assertion? If your assertion is that services did not occur, an invoice proves billing, not performance. You need records tied to the actual service: tickets, logs, deliverables, acceptance, or independent confirmation. Reliability: can the record carry weight? A system export is usually stronger than a screenshot. External confirmation is usually stronger than internal explanation. A complete population is stronger than a selected packet. The more editable the record, the more corroboration it needs. Findings should match the evidence If records are missing, say records were not produced or…
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