Description

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.