Preparing for a Deposition

By Jalbert, Paul T. | The Government Accountants Journal, Spring 1995 | Go to article overview

Preparing for a Deposition


Jalbert, Paul T., The Government Accountants Journal


Since the passage of the Inspector General Act in 1978, our role as government auditors has expanded and taken on new meaning. The work produced in this expanded role can find its way into various legal proceedings. As a result, the audit working papers and all related materials can be requested, copied and examined during discovery proceedings. Once the audit materials have been examined, the auditors, audit manager and other officials in the auditing office may be required to give depositions on the evidence compiled and results derived from the audit.

Now the fun begins.

Webster's dictionary defines a deposition as "a declaration: testimony taken down in writing under oath." I recently found myself in the position of being required to give a deposition regarding an audit performed under my direction approximately four years ago. Webster's definition is an accurate description of what transpires during a deposition, but it far from tells the whole story. Simply stated, the person being deposed gives sworn testimony in much the same manner as if they were testifying in court. The person being deposed will normally be notified in writing that they have been scheduled for a deposition.

You have the right to be represented by legal counsel during the deposition. Legal counsel for the party requesting your deposition can ask you questions about your qualifications, your role in the audit and the facts supporting your conclusions and recommendations. In my case, legal counsel was provided by the Department of Justice. It goes without saying that you should answer the questions asked as honestly and carefully as possible. More than likely, a reporter will either record or write down everything that transpires during the deposition. A transcript of the proceedings is usually prepared and distributed to legal counsel representing each side, which then becomes an official document in the case and can be used by either or both parties during subsequent proceedings.

Depositions are an important legal tool, as they can play a key role in an upcoming trial. Some people may think depositions are a waste of time because the questions will probably be repeated if the case goes to trial, but there are some good reasons for depositions. First, they sometimes eliminate the need for a trial. If the case does go to trial, depositions can save time and money by shortening the trial through the elimination of details which have no bearing on the case.

Another reason for taking depositions is to have a record of important witness testimony in case something happens to prevent their appearance at the trial. Finally, a deposition is important because it represents a certain set of facts as one witness believed and swore them to be.

Before the formal deposition proceedings begin, the person deposing will usually meet with legal counsel, in an informal setting, to prepare for the deposition. This preparation may include detailing general background information on your education, qualifications, experience and involvement in the case being adjudicated. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Note: primary sources have slightly different requirements for citation. Please see these guidelines for more information.

Cited article

Preparing for a Deposition
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen
Items saved from this article
  • Highlights & Notes
  • Citations
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Search by... Author
    Show... All Results Primary Sources Peer-reviewed

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.