Internal Investigations And Transparency The End of Mr. Dominick’s Distinguished Career

Daniel Edelman, Director of Accounting Programs

Daniel_Edelman@tamu-commerce.edu

Assistant Professor, Texas A&M University-Commerce, USA

Virginia Fullwood

Instructor, Texas A&M University-Commerce, USA

Gordon Heslop

Assistant Professor, Texas A&M University-Commerce, USA

Tim Wilson

Assistant Professor, Texas A&M University-Commerce, USA

Investigations of allegations of misconduct are necessary to monitor and control actions of agents (employees). Reports on facts found are also necessary to provide transparency and to provide a basis for action or change. Reports on allegations found not to be true and resulting in no recommended action serve a limited purpose and sometimes cause harm to agents. A balance is needed between disclosures required for transparent agency relationships and the harm transparency causes to agents. The purpose of this paper is to describe the need for this balance, using the example of a specific investigation conducted by a Government Agency. The illustration will then be used to comment on the current state of internal controls over investigations of financial management and to suggest improvements in these controls.

Edelman, Fullwood, Heslop, Wilson, Internal Investigations and Transparency the End of Mr. Dominick’s Disti...

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