Standard for Due Diligence Source Corroboration

Scope

Applies to findings reported in 1Cert.org due diligence engagements.

1. Purpose. This standard sets the minimum corroboration requirements for findings reported in 1Cert.org due diligence engagements.
2. Source classes. A primary record is an authoritative original: a court filing, a regulator’s notice, a registry entry, an official gazette. An independent secondary source reports on its own enquiry. A derivative source reproduces another source; syndicated reproductions of one wire story constitute one source however many outlets carry it.
3. Labels. Every reported item carries exactly one label: Corroborated (supported by one primary record, or by two independent sources); Disclosed but uncorroborated (a real allegation that could not be independently supported within scope); Unresolved (an indicator that could not be run to ground within the engagement timeframe).
4. Reporting. The label travels with the item into the report and its summary. An uncorroborated allegation is neither suppressed nor promoted: it is reported as what it is.
5. Records. The corroboration trail of every item — sources, dates, resolution — is retained in the engagement file and reflected in the supporting document bundle.

Consultation questions

Q1. Is the two-independent-sources threshold in clause 3 appropriate for adverse findings, or should categories of finding carry differentiated thresholds?

Q2. Should clause 2 treat official statements by the subject itself as a distinct source class?

Q3. Is the Unresolved label sufficient for indicators outstanding at delivery, or should the standard require a stated follow-up path?