AG-10 Investigations Of Suspected Irregularities

This publication results from a joint project of COPAS and the Institute of Internal Auditors.  It goes beyond the normal financial and operational review and offers guidelines for the investigation of irregularities to safeguard company assets.   29 pages. Pub. 1990.



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Table of Contents

  1. Foreword
  2. Introduction
  3. General Responsibilities
    1. Summary
    2. Responsibilities of Management
    3. Company Policies
    4. Responsibilities of Employees
    5. Specific Responsibilities
    6. Responsibilities of Investigators
  4. Plan for Initiating Investigations
    1. Possible Incidents
    2. Initial Notification
    3. Actions Taken Upon Notification
    4. Initial Investigation
    5. Subsequent Action
  5. Procedures for Conducting Investigations
    1. Planning the Initial Investigation
      1. Reasons for Planning
      2. Team Qualifications
      3. Authority from Senior Management
      4. Management’s Responsibility
    2. Conducting the Initial Investigation
      1. Inspection of Records
      2. Conduct of Interviews
      3. Interview Persons Making Allegations
      4. Selection of Location
      5. Participants
      6. Techniques to be Used and Observed
      7. Corroborating Information
      8. Written Signed Statement
      9. Behavioral Observations
      10. Narrative Report
      11. Preservation of Evidence
    3. Conclusion of Initial Investigation
  6. Procedure for Conducting Interrogations
    1. Developing a Plan
    2. Qualifications of Participants
    3. Knowledge of the Initial Investigation
    4. Selection of Location
    5. Understanding Rights of Employees Being Interrogated
    6. Techniques to be Used and Observed
    7. Written Signed Statements
    8. Behavioral Observations
      1. General Principles of Behavior Symptom Analysis
      2. Psychological Principles Underlying Behavior Symptom Analysis
      3. Factors Which May Influence the Reliability of the Behavior Symptoms Displayed by the Suspect
      4. Manner of Observation and Evaluation of Behavior Symptoms
      5. Descriptions of the Behavior Patterns of Truthful and Deceptive Suspects
    9. Restitution Risks
    10. Undisclosed Tape Recordings
    11. Libel and Slander Defamation
    12. False Arrest and Imprisonment
    13. Malicious Prosecution and Abuse of Process
  7. Documentation Guidelines
    1. Purpose
    2. Responsibility and Disposition of Files
    3. File Organization and Contents
    4. Model Format for Organizing Investigation Files
  8. Forms
    1. Written Signed Statements
    2. Consent To Audit Banking Records
    3. Consent To Search
    4. Confirmation of Interview Letter
    5. Letter of Confidentiality

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