White Paper - Conducting Fraud and Corruption Investigations

Whitepaper

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Author

Barry Davidow

B.Com, B.Acc, M.TaxLaw, ACA, CFE, CRMA, PFIIA

Matthew Lyon

B.Comm, CPA, MIAA

Date

2023

Topics Explored

Internal Audit, Fraud and Corruption

Format

White Paper

Extract/Description

Investigating fraud and corruption requires specialised methodology and techniques. This White Paper provides an outline to help internal auditors undertaking fraud and corruption investigations

Key Points

1. Investigators should be clear about their rights to undertake investigations, and be aware of any related protocols within the organisation.
2. Avenues for reporting suspected fraud and corruption should be established and communicated.
3. Evidence should be collected in a way that is most likely to enhance the admissibility of evidence in a tribunal.
4. Investigators should check that every element of every allegation has been properly covered in the investigation.
5. The investigation report should be written in an appropriate format for the reader and take into account the purpose of the report.