ABSTRACT
This chapter highlights the most important aspects of policy and procedures. Investigations are made much easier when the problems have been solved in advance through specified policies and procedures. Planning involves three main aspects: resources; policy and investigative procedures or contingency plans. A fraud policy and associated investigatory procedures ensure that problems, arising in the heat of battle, are resolved quickly and effectively. The applicant agrees to comply with the company's procedures on security and on the conduct of investigations. The company should consider introducing a security and control element into the annual staff appraisal process, possibly including Letters of Representation or an annual declaration of compliance with security and other procedures. The company should introduce a procedure for reporting and investigating incidents which extends to employees, customers suppliers and other third parties. The company's procedures for conducting investigations should be in writing, and based on specific legal advice.
