GRCLibrary.ai

Procedure

Mergers and Acquisitions Due Diligence Procedure

This procedure operationalizes the governance, risk, and compliance (GRC) due diligence required when the organization acquires, merges with, or takes a controlling interest in another entity. The GRC Programme Management and Annual Review Procedure names a merger, acquisition, or divestiture as a major-organizational-change trigger for a programme review, but provides no transaction-level checklist, pre-close instrument, or integration playbook. This procedure is that instrument: it defines the phases, the GRC dimensions to assess, the deal-breaker escalation path, and the hand-off into the organization's standing controls.

Type
Procedure
Version
1.0.5
Date
2026-10-16
Owner
Chief Compliance Officer
Approving authority
Governance Library Maintainer
Classification
Public
Confidentiality
Public
Category
Compliance Management
Review frequency
Annual and upon material change to deal-governance, regulatory, or integration practice
Licence
CC BY-SA 4.0

Read the full text on GitHub (opens in a new tab)

Outline

  • 1. Purpose and scope
  • 2. Roles and responsibilities
  • 3. Transaction phases
  • 4. Phase 1: Screening and pre-LOI
  • 5. GRC due-diligence checklist (Phase 2)
  • 6. Red-flag and deal-breaker register
  • 7. Phase 3: Signing to close
  • 8. Phase 4: Post-close integration and hand-off
  • 9. Evidence and records
  • 10. Related documents
  • 11. Framework alignment
  • 12. Limitations

Frameworks it maps to

Related documents