The difference matters most when the reader is skeptical — a buyer in diligence, a board member who disagrees, or opposing counsel.
Our engagements link each finding to specific sources: a document and page, an interview, a procedure, a policy provision, or a stated factual assumption. Where an assumption is doing work, we say so.
This discipline also makes the work reusable. A well-sourced finding survives staff changes, time, and challenge.