The situation, the people involved and the purpose of the review belong in the initial conversation. Before examining the records, agree what the work is expected to address.
An organized starting point.
Clarify the purpose and relevant date.
Identify the financial and operating information.
Document the assumptions and questions to resolve.
Agree the form and intended audience of the work.
Keep the limitations visible.
Incomplete records and unresolved assumptions can affect what a review is able to establish. Those limits belong alongside the observations, rather than being left for the reader to infer.
A considered beginning.
Understand.
Discuss the situation, purpose, timing and intended audience.
Define.
Agree the scope, responsibilities and information required.
Examine.
Review the records within the agreed brief and explain the work clearly.
A clearer conversation starts with the question.
Tell us what you need to understand. We can begin with the scope of the work.
