Step Two: Evaluate the Allegations or Suspicions

The next step is to evaluate the allegation or suspicions – the red flags – to see if it makes sense to proceed.

Considerations include:

  1. Are the allegations or suspicions plausible, based on other available information?
  2. Are the allegations or suspicions serious enough to justify the time and expense of an investigation?
  3. Are the allegations or suspicions specific enough to identify leads and draft an investigative plan?
  4. Are necessary documents and witnesses accessible?

Determine if there have been prior similar complaints or investigations, and if so, obtain and review the relevant files.

If the above factors are not met, consider:

  1. Recording the allegations in the event that similar allegations are received in the future, or
  2. Referring the matter for an audit of the affected function, or
  3. Referring the allegations to operational personnel for their use to design improved controls or procedures.