Internal Investigations: A Basic Guide Anyone Can Use

214 Pages·2009·1.78 MB·English

by  Spencer Pickett

Internal Investigations
A Basic Guide Anyone Can Use
KH Spencer Pickett
A John Wiley and Sons, Ltd., Publication
Internal Investigations
Internal Investigations
A Basic Guide Anyone Can Use
KH Spencer Pickett
A John Wiley and Sons, Ltd., Publication
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Corporate Accountability
TOR RESULTS
BASIC STAGES:
IINNITITIAIALL P LPALNAN
TTOORR:: Begin
Diary of the TASK DATE Investigation
Investigation
DATE ITEM
Sign-Off
TTOORFRI:E:FLIEDLWDO RWKO –R SKU –MSMuAmRmY SarCyH SEDchUeLdEule Ascertain Issues
ISSUES EVIDENCE IMPLICATIONS
Substantiate Claims
EIsvsidueen:ce Schedules Infer Implications
Aim Technique Results Quality Assurance
REPORT
DRAFT/FINAL Communicate
TOR FINDINGS Results
Timeline of
Events
DATE EVENT
Risk Management
Impacts
RESULTS TOR
Contents
1 Thecontext 1
1.1 Whyinvestigations? 1
1.2 Investigatewhat? 2
1.3 Thelinemanager’srole 3
1.4 ABasicstandard 4
1.5 UsingtheBasicstandard 4
1.6 Toclose 6
Basicguidance 6
2 Corporateaccountability 9
2.1 Whyaccountability? 9
2.2 Linkstogovernance 11
2.3 TheoutlineTOR 11
2.4 Focusingonresults 12
2.5 Howbigistheissue? 14
2.6 Complaints 15
2.7 Staffdiscipline 17
2.8 Fraud 18
2.9 Healthandsafety 20
2.10 Breachofprocedure 21
2.11 Whistleblowing 24
2.12 Toclose 24
Basicguidance 25
3 Initialplanning 27
3.1 Whyplanning? 27
3.2 Factfinding 28
3.3 Thequickfix 29
3.4 SettingthedetailedTOR 31
3.5 Locatinghotspots 32
3.6 Establishingtasks 34
3.7 Thesponsor 35
viii Contents
3.8 Appointingtheleadinvestigator 37
3.9 Otherrolesandresponsibilities 39
3.10 Resources 40
3.11 Accessrights 42
3.12 Planningandcontrol 43
3.13 Publicity 45
3.14 Ashortexample 47
3.15 Toclose 48
Basicguidance 48
4 Basicfieldwork 51
4.1 Whyfieldwork? 51
PART4.I ASCERTAININGTHEISSUES 52
4.2 Consideringtheissuesinmoredetail 52
4.3 Understandingtheprocessesandoperations 54
4.4 Practicalexamples 55
4.5 Diaryoftheinvestigation 60
4.6 ExploringExample10 61
4.7 Movingtothenextstage 62
PART4.II SUBSTANTIATINGTHECLAIMS 63
4.8 Consideringclaims 63
4.9 Whatisgoodevidence? 63
4.10 Sourcesofevidence 65
4.11 Dirtytricks? 67
4.12 Usingsamples 69
4.13 Settinganaimfortheexercise 70
4.14 Furtherpracticalexamples 71
4.15 Rulesofevidence 76
4.16 Establishingthecontext 77
4.17 ExploringExample10 77
4.18 Movingtothenextstage 81
PART4.III INFERRINGTHEIMPLICATIONS 81
4.19 Gettingtotheimplications 81
4.20 Whataboutpolitics? 82
4.21 TheEvidence‘C’Scale 83
4.22 Otherconsiderations 84
4.23 Furtherpracticalexamples 85
4.24 ExploringExample10 92
4.25 Toclose 93
Basicguidance 93
5 Basicfieldworktools–interviewing 95
5.1 Whyinterviewing? 95
5.2 Fourdimensionsofrapport 96
Contents ix
5.3 Openforuminquirypanels 99
5.4 InterviewsandtheBasicmodel 100
5.5 Preparingtheinterview 102
5.6 Moreonstructure 104
5.7 Gettingresults 107
5.8 ExploringExample10 110
5.9 Isitthateasy? 112
5.10 Toclose 114
Basicguidance 114
6 Communicatingresults 117
6.1 Whycommunications? 117
6.2 Typesofreports 118
6.3 Structuringthereport 121
6.4 Timelineofevents 122
6.5 Theinvestigator’sopinion 123
6.6 Recommendations 126
6.7 Recommendingbetterinternalcontrols 128
6.8 Riskmanagement 130
6.9 ExploringExample10 133
6.10 Toclose 134
Basicguidance 136
7 Qualityassurance 139
7.1 Whyqualityassurance? 139
7.2 Ensuringconsistency 139
7.3 EstablishingaBasicapproach 141
7.4 Qualityassurancechecklists 149
7.5 Standardiseddocumentation 174
7.6 It’sbasicallysimple 186
7.7 Toclose 187
8 Beyondbasics 189
8.1 Whyariskmanagementculture? 190
8.2 Riskscanning 192
8.3 Establishingconduct 193
8.4 Establishingcontrols 194
8.5 Corporatereputation 195
8.6 Toclose 197
Index 199