In this Guide:

- Introduction

- Managing the Internal Investigation

- Disclosure from Third Parties

- Steps to Preserve Assets/Documents

- Civil Proceedings

- Anti-Bribery/Anti-Corruption Legislation

- Excerpt from Introduction:

1. INTRODUCTION –

When a fraud is suspected, increasingly the response is to conduct an investigation to ascertain the facts and take appropriate steps. Investigations may be required for a number of reasons, eg where whistleblowers have alleged that wrongful acts have occurred. A thorough investigation conducted in conjunction with, or exclusively by, external experts such as lawyers or accountants, can usefully pre-empt an intrusive investigation by a regulator or the criminal authorities.

Originally published in the European Lawyer Reference Series - March 2015.