A digital forensic report must be an objective, factual account of the evidence and the procedures used to analyze it. The primary goal is to present verifiable facts, not subjective interpretations. Including speculation or personal opinions about the cause of an incident introduces bias and undermines the report's scientific and legal credibility. The examiner's conclusions must be directly supported by the evidence presented. Any statements that cannot be substantiated by the collected data are inappropriate and can compromise the integrity of the entire investigation.

B. Purpose of the report: This is an essential section that provides context, defining the scope and objectives of the investigation for the reader.

C. Author of the report: Identifying the author is fundamental for establishing accountability, credibility, and providing a point of contact for any follow-up questions.

D. Incident summary: An executive or incident summary is crucial for providing a high-level overview of the findings for stakeholders who may not need to read the detailed technical analysis.

1. National Institute of Standards and Technology (NIST). (2006). Special Publication 800-86, Guide to Integrating Forensic Techniques into Incident Response.

Section 4.4, Reporting, Page 4-10: "The report should state just the facts. It should not include opinions or speculation. If a particular action was performed, the report should state that. It should not state that the action was performed correctly."

2. Scientific Working Group on Digital Evidence (SWGDE). (2014). SWGDE Best Practices for Digital Forensics (Version 3.0).

Section 3.2.3: "The report shall be impartial and objective." This principle inherently excludes speculation and unsubstantiated opinion, which are subjective and biased.

3. Kent, K., Chevalier, S., Grance, T., & Dang, H. (2006). NIST Special Publication 800-83, Guide to Malware Incident Prevention and Handling.

Section 4.3.2, Reporting: While discussing malware, the principle applies broadly. The guide emphasizes documenting "what happened" based on evidence, not conjecture. Reports are for documenting facts, not theories.

4. Casey, E. (2011). Digital Evidence and Computer Crime: Forensic Science, Computers, and the Internet (3rd ed.). Academic Press.

Chapter 15, Reporting and Testifying, Section: Writing a Forensic Report: This chapter, widely used in university curricula, emphasizes that reports must be objective and factual. It states, "Avoid making speculative statements that are not supported by evidence." (Specific wording may vary by edition, but the principle is a cornerstone of the chapter).