Reconstruction of accounting records

Decisions in organisations, both in government bodies and businesses, often come about in an obscure way. In the end, certain events or agreements from the past turn out to have serious consequences that could not have been foreseen at the time. There is then an urgent need for a clear and complete account of the facts related to the decision-making process.
 
During such an investigation, we construct a time line that clearly presents the facts in sequence. We then analyse the facts and the way they have influenced each other. We also look at the context and specific circumstances at that moment. We base all of this on written reports, correspondence, and interviews with the parties concerned, but also on external information from the market or the surroundings.
 
Reconstruction of the facts is very useful, for example, when taking internal or external measures, defining accountability, or documenting a best practice for the future, but also when substantiating or refuting compensation for damages.