This document summarizes an "Investigate!" training held by PwC. The training covered regulatory requirements for investigations, including involving legal counsel and complying with privacy laws. It discussed the Foreign Corrupt Practices Act and red flags. Attendees watched an "Investigate!" film about investigating misconduct at a company called CGS. They then discussed in breakout groups how they would approach the investigation, including initial considerations and procedures. Lessons learned focused on what CGS could have done differently and key compliance program elements like training and monitoring. The training aimed to help participants effectively approach investigations and identify forensic evidence while avoiding common pitfalls.

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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