Reporting the findings of a fraud investigation requires varying levels of detail and precision, depending on the specifics of the engagement. One option in some cases is providing an oral report to the client and counsel. This is not the most common way to report on the findings of a fraud investigation. However, it is appropriate in certain cases, such as ones in which legal counsel does not yet want a discoverable report in the file. The results of a fraud investigation are usually detailed in a written report. When writing a report, the fraud investigator remembers who is reading the report. It is important to know the current audience for an investigation report, but it is also imperative to consider who might need the report in the future.