Fundamentals Of Conducting An Internal Forensic Investigation Agenda
Seminar: ID# 1005028
Agenda
Corporate Governance- Developing Corporate Policy
- Requirements for Public Companies
- Requirements for Ethics Hotlines
- Cooperation, self-reporting, prior compliance practices and aggravating factors
Forensic Investigations- What constitutes a forensic investigation
- Understanding sources of tips and complaints
- The role of external sources
- Differences between Forensic Investigations and Internal Audits
Methodology- Conducting an Investigation using the Scientific Experimentation (Case Study) Approach
- Categorize and Structure Allegations and/or Complaints
- Understand Scientific Logic
- Data Gathering Techniques, Securing Data and What to Look for
Critical Thinking and Reasoning- Understand the different types of reasoning
- Formulate an Initial Hypothesis/Theory
- Testing the Hypothesis/Theory by Gathering Evidence
- Understand the Elements of Proof
- Drawing Conclusions/Inferences to Support or Negate the Theory
Investigations- Covert and overt investigations
- Team composition, timeline and the importance of responsiveness
- Organizational risks and ways to minimize negative outcomes
Legal Parameters- Requirements on Preservation of Data
- Practical Considerations when taking interview notes
- Witness protection
- Private vs. public sector
Evidence- Sources and types of evidence
- Relevance and Weight
- Direct vs. Circumstantial
- Electronic and other forms of documentary evidence (Authenticated)
- Document protection, custody, and retention
Credibility- Witness statements and expert testimony
- Admissions
- Hearsay
Interviews and Interrogations- Preparation and critical background information
- Developing effective questions
- Assessing veracity: Listening critically and the role of body language
Communicating Results- Report Preparation
- Elements of reports
- The confirmatory memorandum
- Internal vs. external communications
