Other firms are less targeted; they might spend more time and effort on the human resources side and have no defined criteria for success. Due diligence is an investigation or audit of a potential investment or product to confirm all facts, that might include the review of financial records. Be on the lookout for new trends, technologies, and brands, and harvest when you find that the business may not thrive with the introduction of new factors in the market. Soft due diligence acts as a counterbalance when the numbers are being manipulated or overemphasized.