The following notes were taken by the audit manager during a planning meeting with the finance director of Hawk. In October the financial controller of Hawk was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. You have been made aware that a claim has been filed against the company by the former financial controller for unfair dismissal. Which of the following would be appropriate sources of evidence to enable the auditor to assess the appropriate accounting treatment of the claim in the financial statements?