A/HRC/43/61 (m) Respect and fulfil the duty to conduct prompt, independent, impartial and effective investigations into all reports of torture or other ill-treatment, and hold perpetrators accountable; (n) Ensure that deaths in custody and allegations of violations of due process and of ill-treatment are promptly, independently, impartially and effectively investigated by an independent competent authority with a view to holding perpetrators accountable and in compliance with the right to a fair trial. 21