In anticipation of a merger or acquisition, most organisations implement routine due diligence checks of the acquisition or merger target to ensure their proposed investment is sound. This usually involves a firm of accountants examining books and records, and reporting their findings. However, the acquisition target may have hidden problems or an undisclosed agenda, which routine due diligence will usually fail to detect, because it is disguised or off-record.

It is therefore prudent to complement routine due diligence with a discreet covert investigation to identify any undisclosed, adverse factors concerning the target company, its Directors or staff.