The need for corporations to conduct internal investigations has exploded in the post-Enron/Sarbanes-Oxley era and shows no sign of slowing, particularly given the recent deluge of stock option backdating cases that have been reported in the press. Also prominent in the headlines has been the way in which investigations are conducted.
From government inquiries into possible illegal conduct to lawsuits alleging whitewashed reports, the need for a carefully executed investigation is vital. Below are a few pointers for both counsel and their clients to consider to avoid some common pitfalls and help navigate through internal investigations.
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