Chapter 1: Introduction The increasing importance of internal investigationsCorporate criminal liabilityDouble jeopardy Chapter 2: Investigation Process Purpose and overall approachThe stages of an investigationSources and triggers for investigationConsiderations for investigations triggered by external events (overview) Chapter 3: Immediate Priorities Where the behaviour is on-goingIdentifying relevant internal stakeholdersNotifying internal stakeholders and maintaining confidentialityMaking notifications to external stakeholdersManaging communications riskMitigating risks associated with management reportingDocument hold noticesDirectors and Officers liability insurance Chapter 4: Governance and Decision Making Independence and objectivityEnsuring appropriate levels of authority and accountabilityInvestigation governance vs corporate governance - differences and overlapsSelecting decision-makersIdentifying the client and managing legal privilege Timing for establishing governanceAssessing if an internal investigation is necessaryResponsibility for remedial actions and response to investigation findings Chapter 5: Who should Investigate? Assessing independenceEstablishing requisite expertiseIdentifying and utilising internal expertiseConsiderations for using external expertiseThe relevance of being independently regulatedThe relevance of legal privilege to your selection of investigatorDetermining whether and when specific technical expertise is required Chapter 6: Scoping and Planning The origin and extent of the authority for the investigationReporting and decision-makingDetermining the terms of reference / scope of the investigationTiming and deadlinesApproving the scopeMonitoring and reviewing scopeRequests for production of scoping document / liaison with regulators and third parties in relation to scopePlanning and project management techniquesTypical steps to include in investigation planThe importance of reviewing and monitoring the plan pre-execution, during investigation and post-completion Chapter 7: Preserving Evidence General principlesWhat evidence to preserveDealing with different types of materialDigital material on company networkDigital material off networkHard copy documentsConsiderations around personal property and privacyDocuments located abroadKey considerations when reviewing digital and documentary evidence Chapter 8: Forensic Accounting Skills in Investigations Preservation, mitigation and stabilisationViolation of internal controlsForensic data analysisAnalysis of financial dataAnalysis of non-financial recordsUse of external data in an investigationReview of supporting documentsTracing assets Chapter 9: Interviews and Witness Handling The purpose of witness interviewsWho to interviewCategories of interviewee / types of interviewUse of preliminary interviewsUse of "document interviews"Deciding whether authorities should be consultedProviding details of the interviews to the authoritiesIdentifying witnesses and the order of interviewsWhen to interview and in what orderLocation of interviewPlanning for an interviewAttendees at interview (other than interviewer)Conducting the interview:Employee cooperationEmployee amnesty and privilege against self-incriminationInterview by the firm''s lawyers vs law enforcement agency Considerations when interviewing former employeesHandling whistleblowers and risk of whistleblowing in interviewsConsiderations when interviewing employees abroadPost-interview considerations Chapter 10: Documenting the Work and Preparing Reports Preparing and using chronologies and dramatis personaeDocumenting the investigation''s findingsA suggested practical structure to use when preparing investigation reportsProject management documentation and other miscellaneous documents generated by investigatorsSecurity of documents generatedTeam communicationsDocuments prepared and held by third partiesRetention of records Chapter 11: Disclosure and Regulatory Liaison (Financial Services only) Initial disclosure of concerns to the RegulatorsSuspicious Activity ReportingOngoing liaison with the RegulatorsProvision of underlying evidence to the RegulatoryProviding records of witness interviews and investigation reportsWhether to include opinions of liability or regulatory breachConsiderations for privileged / protected materials Concurrent investigations by a Regulator and impact on the firm''s investigationThe importance of monitoring risk during an investigation the significance of appropriate and proactive remediation in response to investigation findings Chapter 12: Cooperating with Authorities and Corporate Liability When and whether to cooperate with authoritiesThe status of the firm / corporate and other initial considerationsCorporate liability for employee conductThe different forms of cooperation and alternative optionsAdvantages, rewards and risks of cooperation Chapter 13: Multi-agency and Cross-border Investigations Considerations for multi-jurisdictional investigations Strategies for dealing with multiple authoritiesIndividuals in cross-border investigations - extraditionAsset seizures, forfeiture and recoveryInterviewing individuals in cross-border investigationsEffect of varying privilege laws across jurisdictions Evidentiary issues Chapter 14: Privilege Legal professional privilege - general principlesIdentifying the clientLegal advice privilegeLitigation privilegeCommon interest privilegeWithout prejudice privilegeExceptions to privilegeLoss of privilege and waiverMaintaining privilege - practical considerations Chapter 15: Employees under Investigation Contractual and statutory employee rightsRisks associated with disciplinary process and hearingsSuspension of employee and other optionsFreezing deferred awardsEmployee protection in internal versus external investigations RepresentationIndemnification and insurance coveragePrivilege concerns for employees and other individuals Chapter 16: Employee Conduct and Performance Investigations Exercising malus Clawback - general principlesCorporate governance and decision-makingReporting outcomes and internal record-keeping Chapter 17: Investigating Senior Staff Key considerations when investigating senior staffSenior management involvement in and influence over investigation Relevance and impact of Senior Managers Regime on conducting investigations Chapter 18: Whistle-blowing and Raising Concerns Assessing credibility and first steps in response to whistleblow / raising concernsProtecting the whistleblowerConsiderations for the interview of a whistleblower and other interviewees in whistleblowing investigationOverview of whistleblower laws and regulations in the UK and the US Chapter 19: Press, PR and Corporate Comms Overview - general principlesCommunicating with employees under investigation Communicating with former employees Communicating with an employee''s legal counselPreparing a communications playbook and cascading messagesStrategies for handling leaks of informationPublicity and investigationsPublicity and criminal proceedingsParliamentary enquiries, commissions and committeesThe Listing Rules and obligation to disclose Chapter 20: Customer Complaints, the Financial Ombudsman Service and Litigation Risk Managing customer complaints in an investigation contextManaging litigation risk during the investigation Appendices Templates for investigators including:Example investigation planExample scoping documentExample confidentiality letter / non-disclosure agreementExample document preservation / hold noticeExample interview outlineExample investigation report outline.