7. Gathering evidence
This section details the organizational measures relating to the collection of evidence.
7.1 Evidence collection and review
The internal investigation procedure provides for time-stamped archiving of evidence. Each piece of evidence is stored in a confidential space and regulatory retention periods are taken into account in this process. The methods used to collect, process, and analyze this evidence are documented. The types of data (personal data, economic and commercial documents) are categorized. A data confidentiality scale is applied to each document constituting evidence.
An inventory of the evidence collected and consulted for the purposes of the internal investigation is documented. This inventory lists the documents that have...
The Ultimate Scientific and Technical Reference
This article is included in
Safety and risk management
This offer includes:
Knowledge Base
Updated and enriched with articles validated by our scientific committees
Services
A set of exclusive tools to complement the resources
Practical Path
Operational and didactic, to guarantee the acquisition of transversal skills
Doc & Quiz
Interactive articles with quizzes, for constructive reading
Gathering evidence
Interviews
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).
The Ultimate Scientific and Technical Reference
