Armoiries GaspozLAURENT GASPOZ
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Animated experience — Fraud, investigations & integrity

From Whistleblowing to Remediation

  1. 01 — Prevention and fraud risks

    Prevent before detecting: map fraud scenarios, assess net risk and link each scenario to testable preventive and detective controls.

    • Fraud scenarios — Describe plausible schemes by process: purchasing, payments, assets, data, third parties.
    • Net fraud risk — Assess exposure before and after controls, and identify insufficiently covered areas.
    • Anti-fraud programme — Articulate policy, awareness, reporting channel, preventive and detective controls.
    Deliverables
    Fraud risk map · Scenario library · Anti-fraud programme
    Interactions
    Executive management · Audit committee · Compliance & ethics · Finance
    Competencies
    Fraud Risk Management · Financial and operational controls · Integrity & governance · Professional judgement
    Expected outcomes
    An explicit anti-fraud framework, linked to processes and key controls

  2. 02 — Reporting and triage

    Receive a report within a confidential framework, assess its credibility and decide whether it warrants a formal investigation.

    • Report intake — Log the alert, protect the source's identity and secure the initial elements.
    • Preliminary assessment — Assess plausibility, potential severity and available objective evidence.
    • Conflicts of interest — Exclude any involved individuals and ensure the independence of the investigation team.
    Deliverables
    Report intake form · Preliminary assessment note · Opening decision
    Interactions
    Reporting channel · Ethics & compliance · Legal · Human resources
    Competencies
    Investigations & evidence · Integrity & governance · Confidentiality · Leadership & stakeholders
    Expected outcomes
    A traceable and confidential handling of every report received

  3. 03 — Investigation scoping

    Scope the investigation: define the perimeter, formulate testable hypotheses and establish a proportionate and documented work plan.

    • Scope and objectives — Delimit alleged facts, period, entities and persons subject to verification.
    • Working hypotheses — Formulate refutable hypotheses, distinguishing facts, indications and assumptions.
    • Protocol and team — Define methods, sequencing, resources, confidentiality and communication rules.
    Deliverables
    Scoping note · Investigation plan · Confidentiality protocol
    Interactions
    Legal · Security · IT · Executive management
    Competencies
    Investigations & evidence · Fraud Risk Management · Planning · Executive communication
    Expected outcomes
    A scoped, proportionate and defensible investigation

  4. 04 — Evidence, data and analytics

    Collect and protect information, preserve the chain of custody and leverage data analytics to reveal anomalies and weak signals.

    • Collection and protection — Secure relevant documents, transactions and data, in compliance with the legal framework.
    • Chain of custody — Trace the origin, integrity, access and preservation of each piece of evidence.
    • Analytics and anomalies — Cross-reference data sets to detect discrepancies, duplicates, patterns and weak signals.
    Deliverables
    Evidence register · Data analyses · Documented investigation file
    Interactions
    IT & data · Finance · Data protection · External experts
    Competencies
    Data, analytics & AI · Investigations & evidence · Financial and operational controls · Documentary rigour
    Expected outcomes
    A sound, traceable and usable body of evidence

  5. 05 — Interviews and findings

    Conduct interviews within a fair and adversarial framework, then convert the gathered elements into factual findings and root causes.

    • Interviews — Prepare, conduct and document interviews while ensuring fairness and confidentiality.
    • Right of reply — Allow involved persons to respond to the factual elements concerning them.
    • Findings and causes — Structure each finding using the 5C method and trace back to root causes.
    Deliverables
    Interview reports · Structured findings · Root cause analysis
    Interactions
    Involved persons · Human resources · Legal · Management
    Competencies
    Investigations & evidence · Remediation & root causes · Ethics and fairness · Leadership & stakeholders
    Expected outcomes
    Factual, adversarial and well-substantiated findings

  6. 06 — Reporting and remediation

    Report confidentially and in a decision-oriented manner, then turn findings into tracked remediations and lasting strengthening of integrity.

    • Investigation report — Present facts, evidence, causes, consequences and recommendations in a defensible manner.
    • Decisions and follow-up — Inform disciplinary, legal or organisational follow-up decided by the organisation.
    • Remediation and monitoring — Track action plans, strengthened controls and actual evidence of implementation.
    Deliverables
    Confidential investigation report · Remediation plan · Tracking of actions and evidence
    Interactions
    Audit committee · Executive management · Legal · Internal audit
    Competencies
    Integrity & governance · Remediation & root causes · Executive communication · Tools & frameworks
    Expected outcomes
    An organisation that learns from the incident and permanently closes the gap