Planning Phase

• Role of the accountant
• Assembling the investigative and legal team
• Scope of the investigation
• Legal implications
• Business implications
• Third party liabilities

Covert Phase

• Role of the accountant
• Investigative techniques

Transition Phase

• Role of the accountant
• Who confronts the subject
• Location of the confrontation
• Confronting the subject
• Contingency planning

Overt Phase

• Investigative mentality
• Advice to employees
• Document gathering and examination
• Interviews
• Investigative report

Remedial Phase

- 4/05/2006 -

Source: Frank, Jonny J. & Carey, Michael D. (2001).The internal corporate investigation. Chapter 45 in Weil, Roman L., Wagner, Michael J. & Frank, Peter B. eds. (2001). Litigation services handbook: The role of the financial expert (3^rd ed.). New York: John Wiley & Sons, Inc. pp. 45.1-45.27.