In conjunction with the client, we first of all set the targets and determine the scope of the investigation. At times, due diligence investigations can be approached all too broadly. Based on the risk analysis, which we prefer to carry out together with the client, the investigation focuses on specific sections and themes. In light of the issues being investigated, we determine, once again in conjunction with the client, the type of skills required, the extent of the client’s input as well as the staffing level and the composition of the multidisciplinary team.