Internal Investigations:
The difficult balancing act in the post-Enron era
April 01, 2005
The Securities and Exchange Commission's tougher and more aggressive approach to investigating and prosecuting potential securities fraud has significantly raised the stakes for public companies that are the subject of government inquiries. As evidenced by recently concluded SEC investigations, what a company does at the first indication of a crisis will have ramifications not only for future criminal and civil litigation, but also in reducing exposure to regulatory sanctions.
Document: Internal Investigations - PDF