INVESTIGATIONS
INVESTIGATIONS
An investigation is a legitimate and formal review designed at establishing and documenting facts, following allegations or suspicions of misconduct.
Improvised investigations expose organizations to further risks of non-compliance and reputation damage.
Hence, internal investigations policies, processes and approaches need to be defined before allegations or suspicions are raised. The investigation process needs to be seamlessly integrated with the whistleblowing process.
GOVERNANCE
We build our client’s capacity to appropriately handle allegations or suspicions of misconducts.
what we do
- We design and implement a “speak up” program supported by appropriate tools and platforms.
- We help define the methodology for the assessment of allegations and suspicions : what to investigate? what not to investigate? who investigates what?
- We draft policies defining approaches for the collection of evidence through interviews or electronic document reviews.
- We ensure alignment of internal frameworks with the expectation of governance bodies (Board, Management, Auditors, etc.).
OPERATIONS
We conduct internal investigations of suspected or alleged misconduct, including fraud, corruption, insider trading, discrimination and harassment.
what we do
- We build investigation plans tailored to the specificities of the alleged/suspected misconduct.
- We conduct interviews of whistleblowers, witnesses and targeted individuals.
- We review transactions recorded in the organization’s IT systems.
- We review correspondence (emails) and documents of suspected individuals.
Challenge
A large multinational company (USD 10bn+ in revenue, 45,000+ employees across 30+ countries) lacked a unified internal investigation process. Decisions on Internal Investigations were taken on a case by case basis and conducted in silos by different functions (HR, Security, Internal Audit, Compliance, etc.)
Request
The Chief Audit Executive (the Client) asked us to draft a new Internal Investigation Policy, applicable across all entities and departments globally, aligned with the Company’s Code of Conduct and hotline policy.
Solution
Based on information collected through document review and interview of key stakeholders, we built a new, principle based, internal investigation process, clarifying the approach to be followed and allocating investigation accountability based on independence and subject matter expertise. The policy covered the entire process, from the assessment of concerns to the reporting to the Board.
Outcome
The new investigation policy was approved by the company’s Executive Committee and Board. It gave a clear mandate to the Internal Audit department and provided visibility on investigations management to the Board.
Challenge
An international NGO uncovered an undisclosed conflict of interest scheme involving one of its top executives. They needed to make a preliminary assessment to understand if this conflict was an isolated incident or a pattern of misconducts.
Request
The Head of Legal (The Client) asked us to help them properly document the policy violation and uncover other potential integrity lapses.
Solution
We designed and rolled out an investigation work program including review of expense reports, purchasing approvals, signed contracts as well as email communications, based on key word searches and cross referencing. All the data and documents reviewed were kept on the organization’s network.
Outcome
We released an investigation report, clearly establishing that internal policies on conflicts of interests and gifts had been violated by the executive. The NGO was able to use this report to justify disciplinary measures taken against the executive. We made recommendations to the NGO on the improvement of its conflicts of interest and gift policy framework.
Challenge
In an international organization, the HR department received complaints from several female employees against a male executive. The executive persistently sent invitations for meals and drinks outside of office hours, in public places and at his home. The female employees feared that declining the executive’s invitations would have adverse consequence on their career or quality of life at work.
Request
The Head of Human Resources (the Client) asked us to establish the facts of the case in order to ascertain whether the internal anti-harassment policy had been breached.
Solution
Over a few days, we conducted a series of interviews with the complainants, several witnesses and with the executive himself. We reviewed evidence in the form of emails, calendar invites, instant messaging and text messages.
Outcome
Less than two weeks after starting the investigation, we released our report to the Client, presenting each individual interactions factually, allowing a clear distinction between individual perceptions and objective behaviors. The content of the report enabled the Client to take appropriate decision in terms of disciplinary actions, mental health support, as well as updates to anti-harassment training and awareness programs.
