12. Internal investigation case studies
This last section uses various anonymized cases from internal investigations to illustrate some or all of the key issues related to the investigation process set out in ISO 37008.
12.1 Investigation case in a wealth management bank – Removal of doubt
As part of its professional alert process, EEE Bank, which is a wealth management bank focused on clients with large savings deposits, is therefore considered to be highly exposed to the possibility of internal fraud. This risk is included in the priority risks to be avoided in risk mapping. Below, we illustrate two cases detected during the internal investigation process to demonstrate the type of irregularities that may arise in this type of assignment.
Finding No. 1 during the internal...
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Internal investigation case studies
Conclusion – A process that is increasingly used due to regulatory densification
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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