2. Fundamentals of the internal investigation system
The purpose of this section is to address the managerial and operational foundations of the internal investigation system. ISO 37008 is discussed in the form of a summary table, along with examples of standards and regulations that can support the internal investigation system.
2.1 ISO 37008 standard and key principles – Summary table
This section covers the key principles of ISO/TS 37008:2023 relating to internal investigations in organizations and associated recommendations. For each key principle, there are a few descriptive elements and illustrations addressing the operational implementation of the standard within an organization (table 2 ).
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Fundamentals of the internal investigation system
Key principles of the internal investigation process according to ISO 37008
Bibliography
Standards
- Internal investigations by organizations – Recommendations. - PD ISO/TS 37008 - 2023
The Institute of 2024 International Reference Framework for Professional Internal Audit Practices (IRF)
Internal Auditors (IFACI)
Regulations
Law No. 2017-399 of March 27, 2017 on the duty of care of parent companies and contracting companies.
Law No. 2016-1691 of December 9, 2016 on transparency, anti-corruption, and economic modernization.
Regulation (EU) No. 596/2014 of the European Parliament and of the Council of April 16, 2014 on market abuse (market abuse regulation).
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