1. www.pwc.com
Investigate! Training
San Jose Chapter – ACFE
January 30, 2014

2. Agenda
Introduction
Regulatory Background
Investigate! Film
Group Breakout
Debrief
Epilogue
Lessons Learned
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3. INTRODUCTION
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4. Regulatory Background
• Regulators on conducting investigations
o Involve legal counsel
o Certain laws and regulations regarding employees and shipment
of company data across borders.
o Privacy Protections
• Spotlight on Foreign Corrupt Practices Act (FCPA)
o 3 key provisions
o Red flags
o FCPA vs UK Bribery Act
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5. Investigate!
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6. Objectives
To consider:
• How you would approach an investigation of potential serious
misconduct in your company.
• The process of identifying and categorizing different types of forensic
evidence.
• The pitfalls of a poorly executed investigation.
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7. Investigate! – Organization Chart
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8. INVESTIGATE! FILM
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9. Case Study Breakout
• What are you general impressions of CGS?
• How would you respond?
• If you were conducting an investigation, how would you do it?
• What are some key considerations prior to starting?
• What are the first steps?
• What procedures would you consider performing?
• Is there anything you learned from the video that you would
want to learn more about?
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10. Epilogue
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11. Lessons Learned
• What could CGS have done differently?
• What elements should a compliance program include?
• What value does a compliance program provide?
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12. Compliance Framework
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13. Investigate! Interactive Simulation
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14. Questions?
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