1 The Decision to Conduct an Internal Investigation
1.1 What statutory or regulatory obligations should
an entity consider when deciding whether to conduct an internal
investigation in your jurisdiction? Are there any consequences for
failing to comply with these statutory or regulatory regulations?
Are there any regulatory or legal benefits for conducting an
investigation?
Firstly, an entity should consider if there is an ongoing
statutory or regulatory investigation and, if so, how that might
impact the decision to conduct an internal investigation. For
example, it should consider whether there exists a reporting
obligation to An Garda Síochána (the police
authority). Section 19 of the Criminal Justice Act 2011 ("the
2011 Act") makes it an offence for a person to withhold
information from An Garda Síochána which may be of
material assistance in (a) preventing the commission of a relevant
offence, or (b) securing the apprehension, prosecution or
conviction of a
