Definition
Internal Investigation refers to a structured process to investigate suspected misconduct within an organization, including fraud.
Context
Internal Investigations are a key component of compliance and fraud risk management. They are closely linked to forensic interviewing, forensic evidence handling, and the chain of custody, and typically involve the analysis of data, documents, and communications.
Meaning
Internal Investigations are a primary response to fraud and other misconduct and form the basis for legal, organizational, and disciplinary actions.
Example
Review of emails and transaction data during an internal investigation.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Internal Investigation", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/internal-investigation/, accessed April 18, 2026.