• The role of internal investigations in governance, risk, and compliance
• Overview of ISO/TS 37008:2023 – Core principles (fair treatment, independence, confidentiality, transparency, proportionality)
• ACFE’s fraud examination model: Fraud prevention, detection, investigation, resolution
• Setting investigation objectives, scope, and terms of reference
• Assembling an investigation team: Roles, responsibilities, and independence
• Establishing investigation protocols and ethical standards

This session provides foundational insights into internal investigations as part of governance and compliance, covering ISO/TS 37008:2023 principles, the ACFE fraud model, and best practices in setting up ethical, effective investigation frameworks.

• Types of evidence (documentary, electronic, physical, testimonial)
• Best practices for evidence collection (aligned with ACFE and ISO/TS 37008)
• Maintaining chain of custody and ensuring evidence integrity
• Using technology: Digital evidence, email forensics, data analytics
• Red flags, fraud schemes, and behavioral indicators (ACFE guidance)
• Interview preparation: Planning, sequencing, and identifying key individuals

This session outlines best practices for collecting and handling various types of evidence in investigations, with guidance from ACFE and ISO/TS 37008—covering digital tools, forensic techniques, fraud red flags, and interview planning.

• Conducting ethical and effective interviews (ISO/TS 37008 and ACFE guidance)
• Interview techniques: Witnesses subjects, and complainants
• Detecting deception, managing denials and handling difficult situations
• Analysing information: Connecting the dots, corroborating evidence, identifying gaps
• Applying professional skepticism and analytical techniques (ACFE framework)
• Avoiding investigator bias and upholding fairness

This session focuses on conducting ethical, effective interviews and analysing findings using ACFE and ISO/TS 37008 guidance – emphasising deception detectiton, evidence corroboration and unbiased investigative judgement. 

• Writing a clear and defensible investigation report (ACFE and ISO/TS 37008 standards)
• Structuring findings, conclusions, and recommendations
• Communicating results to management, legal, and other stakeholders
• Managing post-Investigation remediation: Disciplinary actions, control enhancements
• Document retention, confidentiality, and follow-up
• Embedding lessons learned into the organisation’s risk management framework

This session covers the essentials of reporting and closing investigations—emphasising clear documentation, stakeholder communication, post-investigation actions, and integrating lessons learned into organisational risk management.