A step-by-step guide to structuring corporate fraud, misconduct and integrity investigations.
This guide provides general educational information. It does not replace legal advice, regulatory guidance or a case-specific assessment.
Establish the mandate
Establish the mandate should be examined in relation to the specific objective of the corporate investigation process: from allegation to findings. The enquiry should use relevant, authorised sources, distinguish verified facts from indicators, and explain where information is incomplete, conflicting or unavailable. Decisions should not rely on a single isolated record when context or corroboration is required.
A proportionate approach records source quality, date, context and practical limitations. Where the matter may affect legal, employment, regulatory, clinical or financial decisions, qualified advisers should interpret the findings within their professional role.
Frame the issues
Frame the issues should be examined in relation to the specific objective of the corporate investigation process: from allegation to findings. The enquiry should use relevant, authorised sources, distinguish verified facts from indicators, and explain where information is incomplete, conflicting or unavailable. Decisions should not rely on a single isolated record when context or corroboration is required.
A proportionate approach records source quality, date, context and practical limitations. Where the matter may affect legal, employment, regulatory, clinical or financial decisions, qualified advisers should interpret the findings within their professional role.
Preserve relevant material
Preserve relevant material should be examined in relation to the specific objective of the corporate investigation process: from allegation to findings. The enquiry should use relevant, authorised sources, distinguish verified facts from indicators, and explain where information is incomplete, conflicting or unavailable. Decisions should not rely on a single isolated record when context or corroboration is required.
A proportionate approach records source quality, date, context and practical limitations. Where the matter may affect legal, employment, regulatory, clinical or financial decisions, qualified advisers should interpret the findings within their professional role.
Collect and test evidence
Collect and test evidence should be examined in relation to the specific objective of the corporate investigation process: from allegation to findings. The enquiry should use relevant, authorised sources, distinguish verified facts from indicators, and explain where information is incomplete, conflicting or unavailable. Decisions should not rely on a single isolated record when context or corroboration is required.
A proportionate approach records source quality, date, context and practical limitations. Where the matter may affect legal, employment, regulatory, clinical or financial decisions, qualified advisers should interpret the findings within their professional role.
Analyse findings
Analyse findings should be examined in relation to the specific objective of the corporate investigation process: from allegation to findings. The enquiry should use relevant, authorised sources, distinguish verified facts from indicators, and explain where information is incomplete, conflicting or unavailable. Decisions should not rely on a single isolated record when context or corroboration is required.
A proportionate approach records source quality, date, context and practical limitations. Where the matter may affect legal, employment, regulatory, clinical or financial decisions, qualified advisers should interpret the findings within their professional role.
Report for decisions
Report for decisions should be examined in relation to the specific objective of the corporate investigation process: from allegation to findings. The enquiry should use relevant, authorised sources, distinguish verified facts from indicators, and explain where information is incomplete, conflicting or unavailable. Decisions should not rely on a single isolated record when context or corroboration is required.
A proportionate approach records source quality, date, context and practical limitations. Where the matter may affect legal, employment, regulatory, clinical or financial decisions, qualified advisers should interpret the findings within their professional role.
Define the question, preserve relevant evidence, use proportionate methods and report limitations honestly.