Internal investigation practice: a study on BRAC

Abstract

BRAC, an international development organization based in Bangladesh, operates its activities in 14 countries throughout the world, including BRAC USA and BRAC UK. The vision of BRAC is to create a world free from all forms of exploitation and discrimination where everyone has the opportunity to realize their potential. The mission is to empower people and communities in situations of poverty, illiteracy, disease and social injustice. The topic of the report is “Internal Investigation Practice: A Study on BRAC”. The objective of report is to understand the Financial Investigation of different programs related to BRAC. The report also seeks for the percentage accounts related financial irregularities occurred in year 2014-15 in different areas and the percentage of different program related financial irregularities occurred in year 2014-16 in different areas. Business investigation thoroughly investigates business operations, which are related to any exceptional incident. On the basis of functions the report try to focus on the determining and discovering the characteristics of the data. So the report is a “descriptive report”. The nature of the data based on secondary. Secondary data were collected from various websites including BRAC’s website, articles on news papers, annual reports, magazines etc. The report has been analyzed by MsExcel. BRAC efficiently runs its operation through highest provision of transparency, discipline, accountability and systematic approach. Investigation report tries to find out the fact behind particular incident. But investigators responsibility is to create some value to make the report worthwhile. Every report gives the insightful ideas for entire business model and process through with BRAC’s field level employees abided by. So, investigation report shows how each segment of BRAC’s businesses plays role toward organizational goals and how business operations make sense. The crucial investigation report not only safe organization from losses but also creates some value to organization for sustainable development.