The outside counsel's job is to guide the civil prosecution team through the investigation and maximize its results in any legal action that may follow. The accountant is needed to detect and interpret the truth behind recorded transactions. In conjunction with the accountant, the fraud investigator performs an array of services, including assisting in developing an investigative strategy, analyzing business records and documents, following paper trails, locating and interviewing witnesses, recovering stolen assets, providing detailed support for depositions and cross-examinations, and supplying expert witness testimony. Planning is the key to a successful investigation. An investigation plan consists of three parts: a brief, specific statement of known facts and the investigation's goals; the steps of the investigation; and a comprehensive statement of facts that can be expanded during the investigation as information is obtained. Some options for recovering stolen funds should the investigation reveal fraud are a temporary restraining order; a writ of attachment; and the use of the Racketeer Influenced and Corrupt Organizations Act, which provides for the recovery of triple damages.