Authors remarks: Earlier I have illustrated “the definition of audit, need for audit, objects for audit and advantage of audit in an organization, the readers who read my all this audit articles I believed he /she understand about the audit and why need an audit, this articles “the exacting function for which investigation are conducted” will be understand the learner and reader about the importance of investigation, basically investigation conducted on behalf of owners and outsiders like investors. The investigation has no time limit. It may relate to many years.


Sometimes learners and readers get on impression that auditing and investigation means the same things but there is a lot of difference between the two. Investigation means a searching inquiry into the profit, also earning capacity of the financial positions of a concern or to find out the extent of the fraud if there is any apprehensive as regards it and so on,



Introduction: Investigation is conceded out with a certain object in view example – to find out the profit earning capacity or the financial position of a concern or a fraud and the extent thereof, investigation examination – inquiry – research express the idea of a dynamic effort to find out something’s, in support of clear understand I have expressed the short definition of investigation that will cooperative for learner to recognize the actual function or purpose about investigation,


Definition of investigation:


The function of investigating; the procedure of interested into research; study; inquiry, esp. patient or thorough question or examination; as, the examinations of the thinker and the mathematician; the investigations of the moderator, usually investigation means as inquisition into the accounts of a business for a special purpose. It is an examination of the book s of account of a business to know its actual financial position or earning capacity, other than investigating is a kind of special audit with a limited or extended scope according to the purpose for which it is conducted investigation is neither accountancy nor auditing. Investigating involves inquiry the Books of accounts into the technical financial and the economic position of the business or organization



In additional – estimation is a prearranged attempt to obtain information about or to make a test of something, often something presented for observation: a corporeal examination.  An inquisition is an investigation made by asking questions rather than by inspection, or by study of available evidence: an inquiry into a proposed bond issue. Research is careful and continued investigation.


The exacting function:


Investigation on behalf of an personage or a promoter of a joint stock company which requirements to purchase a private running business in order to a convinced the financial position and the earning capacity of the concern proposed to be taken over,


The investigation report is sent to the party which prearranged him for the purpose of investigation and the investigation report is positive report, Investigation for claim under an insurance policy covering consequential losses- example – in the case of fire, where the directors are suspected of fraud. Than investigator need those companies. Income tax authorities for tax liability or for detection of undisclosed income investigation is necessary of this situation, Investigation conceded out on behalf of outside, however investigation also be carried out on behalf of proprietor in some case when fraud is suspected


Investigation is to find out what actually happened and identify what action is needed to protect the organization from loss or harm. An investigation is a fact-finding exercise, not a trial or tribunal. The investigation may make findings and recommendations, a poorly conducted internal investigation may result in corrupt employees going unpunished, individuals under investigation being treated unfairly and the organization’s resources being wasted


Other than “investigation”: ventilation, growth confirmation, psychoanalysis, noise assembly, testing, close question, tutorial, discussion, contemplation, deliberate, debate, consideration, research, subdivision of investigation, uncovering, police officer work, dialectic, interview, conversation, enquiry, assessment, swap of views, comprehensive study, examination, meeting, inquiry, investigation, inquest, examination, cross-examination, investigative agency, combined debate, governmental investigation, spadework, rational breakdown, sound dialogue, observation, monitoring, unfasten chat, open medium, panel discussion, investigate, probing, quest, questioning, rap, rap session, research, review, scrutiny, search, seminar, sift, sleuthing, resonance, revise, appraisal, review, convention, municipality summit, behavior, drying, witch-hunt etc, so investigation objects or functions is variorums.


Conclusion: Investigations can go wrong, and when they do the penalty can be devastating for the individuals implicated and very pricey also for the organization. The employee’s demand was upheld and her release was lined unwarranted because an inconsistency in the substantiation arose at the corrective hearing, but was not experienced or examined properly.


The investigation method was also defective. This case is just one example that demonstrates the importance of ensuring investigations are thorough and strong, and are conducted objectively so that all the relevant evidence is protected,


 MHOHAMMAD WAHID ABDULLAH KHANS/O MOHAMMAD SAADULLAH KHANDhaka, BangladeshMy home Page: Mr. Mohammad Wahid Abdullah Khan is the Project director of “Max Textiles Ltd”.Mr. Wahid has been in accounting field since 1999. Prior to that he had completed over ten (10) years in various fields of Business like – Accounts, Finance, Internal & External Audit, project budgeting and project costing related positions in some of the largest group companies & the join venture companies in Bangladesh. He consults with small- medium business owners and services professionals, business consulting service and project process. He is most experience in Financial Risk Assessment, Financial analysis, Financial Advising and Project Cost Analysis. He has published more than 150 articles & case study in different international journals. Such as Business, finance, personal finance, international finance, auditing, Risk assessment topic and performance & industrial related,Mr. khan’s most popular articles is  “WAK” Model – The way of best solution for an organization internal audit process,( 1st,2nd,& 3rd part) “WAK” Model”- for successful financial resource , “Wahid khan”- cost analysis,Wahid theory – the key of dynamic series for successful financial consulting, Wahid techniques – the Significance and dependability manner for Performance audit(1st,2nd,& 3rd part) Wahid’s Opinion – non-conformity among the performance audit and financial audit,Wahid’s view- The cogent task and the confront of financial/economic analysis in the modern business decision making , Wahid’s outlook- The Business Financial Analysis Should Be Included several required Documents with the analysis report or plan, WAHID’S JUDGMENT- difference strategic plan as opposed to an operational plan ,WAHID’S METHOD– the charismatic and fruitful guideline for financial investment decision making ,WAHID’S MEASURE – the influential and evaluated of similarity between profit & non- profit business planning & Wahid’s philosophy- The examined & careful consideration of strategic planning against business planning, PPBS MODEL,He has consulted with more than 25 service & product companies,  in recent years Mr. khan has been spending most of his professional time for financial consulting , Mr. Wahid is the owner of “WAM” Associates and “WAK” business solutions;  
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