This document gives guidance on internal investigations within organizations, including:

—？the principles;

—？support for investigations;

—？establishment of the policy, procedures, processes and standards for carrying out and reporting on an investigation;

—？the reporting of investigation results;

—？the application of remedial measures.

This document is applicable to all organizations regardless of type, size, location, structure or purpose.

NOTE？See Annex A for guidance on the use of this document.