Investigative audits and internal investigations in Poland

About

Internal investigations are conducted by a company as a result of suspicions or reports received of violations of laws, internal regulations or ethics, including those based on conflicts of interest. Such a report can come from a whistleblower who is an employee of the organization, but also from a contractor or competitor of the company. Conducting an internal investigation or investigative audit is aimed at establishing the circumstances of the case and detecting economic fraud or losses resulting from the failure to fulfill employee obligations. These are actions that the company’s management undertakes on its own initiative, without the involvement of state authorities, with a view to safeguarding the interests of the organization in order to properly manage the incident and implement corrective measures, as well as to minimize the risk of similar abuses in the future.

For example, internal investigations are conducted by companies on suspicion of such violations as corruption, mismanagement and diversion of assets, unfair competition, tender irregularities, regulatory irregularities, corporate disputes, conflicts of interest, violations of labor rights or accounting fraud, among others.

It is essential that such an investigation be conducted by qualified individuals. The proper conduct of an investigative audit can be crucial at a later stage, especially when the results of the investigation may, for example, be the basis for a company to file a notice with law enforcement agencies. This is especially true for such crimes as corruption or accounting fraud.

The result of a thorough investigation should be a report containing recommendations for further actions to be taken by the company following irregularities. As a law firm, we conduct comprehensive internal investigations and thorough investigative audits. By eliminating fraud and inefficient operations, we help business entities save or recover funds lost as a result of such actions. We work with reputable companies that provide computer forensics services, including digital data acquisition and analysis.

We offer our clients comprehensive services including:

  • conducting investigative and internal audits that guarantee impartiality and confidentiality;
  • fraud risk analysis to define risk areas and implement preventive solutions and procedures;
  • verification of contractors (KYC);
  • support in optimizing processes (e.g. purchasing) and identifying their inefficiencies;
  • computer forensics, including acquisition and preservation of digital data (along with restoration of data from hard drives);
  • investigative data analysis using computer forensics techniques and tools, including analytical platforms or artificial intelligence (AI);
  • support in the collection of evidence;
  • assessing the business for proper conduct in accordance with the Accounting Law, the Commercial Companies Code, tax laws, AML;
  • conducting training on the aforementioned topics.

Our services are directed to:

  • commercial law companies;
  • entrepreneurs with a complex organizational structure;
  • entities exposed to economic crimes;
  • individuals and organizations that are of interest to law enforcement agencies;
  • members of management and supervisory boards and executives.
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Financial crime

Financial crime refers to all crimes committed by an individual or a group of individuals that involve taking money or other property that belongs to someone else, to obtain a financial or professional gain. How to detect fraud? It is crucial for organizations to have applicable laws and regulations and strong ways of stopping fraud before it happens.

Investigative audit

Investigative audits identify the facts and circumstances of possible fraud or misappropriation of the organization’s assets. Financial audits are analyses of the economic activity of an entity.
Investigative Audit consists of the prevention, detection and quantification of fraud, money laundering, terror finance and corruption. Investigative Auditing involves the examination of accounts and the use of accounting procedures to discover financial irregularities and to follow the movement of funds and assets in and out of organisations.

Forensic audit

A forensic audit is an examination and evaluation of a firm’s or individual’s financial records. During a forensic audit, an auditor seeks to derive evidence that could potentially be used in court. A forensic audit is used to uncover criminal behavior such as fraud or embezzlement.

Protect Your Organization with Our Expertise

The risk of economic crimes and violations of internal regulations can affect any organization, regardless of its size or industry. That’s why it’s essential to take proactive measures to safeguard your company’s interests. Our extensive experience in conducting investigative audits and internal investigations, combined with our legal expertise and collaboration with top-tier digital forensics specialists, allows us to effectively uncover misconduct, minimize losses, and implement robust preventive mechanisms.

With our comprehensive services, which guarantee confidentiality and professionalism, you can be confident that your organization operates in compliance with regulations and avoids costly errors. We support both complex organizational structures and entrepreneurs who aim to manage risks effectively. We help not only in responding to incidents but also in building resilient procedures to enhance the security of your operations.

Don’t wait for a crisis—reach out to us today and ensure peace of mind and stability for your business at every stage of its growth!

Any questions?

Paweł Gołębiewski

Attorney-at-law, Head of International Criminal Law Practice

+48 509 211 000

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Maciej Zaborowski

Maciej Zaborowski

Advocate, Managing Partner

Paweł Gołębiewski

Paweł Gołębiewski

Attorney-at-law, Head of International Criminal Law Practice

FAQ

What are investigative audits and internal investigations?

Investigative audits and internal investigations are processes conducted by companies or organizations to examine suspected violations of laws, internal regulations, or ethical standards. These are proactive measures taken by management in response to reports or suspicions of wrongdoing, aiming to establish facts, detect economic fraud, irregularities, or losses, and protect the organization’s interests.

When are internal investigations typically initiated?

Investigations usually start when there are suspicions or reports concerning issues such as corruption, mismanagement, asset diversion, unfair competition, tender irregularities, regulatory breaches, corporate disputes, conflicts of interest, labor rights violations, or accounting fraud. Reports may come from whistleblowers within the company, contractors, competitors, or other sources.

Who should conduct internal investigations?

It is crucial that internal investigations are performed by qualified and impartial professionals. Properly conducted investigations preserve the integrity of evidence, which may later be essential in legal or enforcement proceedings, especially in cases like corruption or accounting fraud.

What is the purpose of investigative audits?

The main goals of investigative audits and internal investigations are to:

  • Ascertain the facts and circumstances surrounding the suspected wrongdoing.
  • Detect and document economic fraud or operational inefficiencies.
  • Assist the company in taking corrective and preventive measures.
  • Support potential legal action, including filing reports to law enforcement agencies.
  • Provide recommendations to minimize future risks and enhance compliance.

What services are typically offered as part of investigative audits?

  • Conducting impartial and confidential investigative audits.
  • Fraud risk analysis to identify risk areas and implement preventive controls.
  • Verification of business partners and contractors via Know Your Customer (KYC) checks.
  • Process optimization support to identify inefficiencies, e.g., in purchasing.
  • Computer forensics, including data acquisition, preservation, and recovery from digital devices.
  • Analytical data processing using advanced tools and artificial intelligence.
  • Support in evidence collection aligned with legal standards.
  • Evaluation of company compliance with accounting, commercial, tax, and anti-money laundering laws.
  • Training programs on compliance, fraud detection, and legal obligations.

Who benefits from investigative audits and internal investigations?

  • Commercial law companies facing complex organizational challenges.
  • Entrepreneurs managing multifaceted business structures.
  • Entities exposed to economic crimes or regulatory scrutiny.
  • Individuals or organizations of interest to law enforcement agencies.
  • Members of management, supervisory boards, and executives seeking to maintain governance standards.

How do investigative audits contribute to legal and business risk management?

By uncovering fraud and inefficiencies early, investigative audits help companies save or recover financial resources and avoid penalties or reputational damage. They enable organizations to proactively manage legal exposures, comply with laws, fulfill regulatory requirements, and maintain stakeholder trust.

What role does computer forensics play in these investigations?

Computer forensics is key to:

  • Acquiring and securing digital evidence from computers, servers, and data storage devices.
  • Recovering deleted or corrupted data that might be crucial for establishing facts.
  • Analyzing large data sets using specialized software and AI tools to identify patterns or anomalies.
  • Supporting evidence collection that withstands legal scrutiny during criminal or civil proceedings.

Can investigative audits lead to law enforcement involvement?

Yes, findings from thorough internal investigations may prompt companies to file official notices or cooperate with law enforcement authorities, particularly if violations such as corruption or accounting fraud are confirmed. Proper documentation and professional conduct during investigations are essential for effective collaboration with investigators and prosecutors

Why is professional legal assistance important in conducting investigative audits and internal investigations?

Professional legal support ensures that investigations are conducted impartially, confidentially, and in compliance with applicable laws. Legal experts help in designing investigation strategies, handling sensitive data, advising on employee rights and obligations, and preparing detailed reports with actionable recommendations. This guidance minimizes risks associated with internal inquiries, preserves evidence quality, and facilitates subsequent legal or regulatory steps.