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Fraud investigation : case studies of crime signal detection

Author: Petter Gottschalk
Publisher: London : Routledge, 2018.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to  Read more...
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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Petter Gottschalk
ISBN: 9781351139045 1351139045
OCLC Number: 1028731596
Description: 1 online resource.
Contents: Cover; Half Title; Title Page; Copyright Page; Table of Contents; List of illustrations; Introduction; 1 White-collar crime research; Edwin Sutherland; Offense characteristics; Offender characteristics; Gender perspectives; Occupational and business crime; Convicted white-collar criminals; Special sensitivity hypothesis; Sensitivity testing; The Kerik case; Convenience theory; 2 Theory of convenience; Theory development; Financial motive; Organizational opportunity; Organizational dynamics; Management control; Entrepreneurs in white-collar crime; Behavioral willingness; Occupational crime Conclusion3 Convenience research; Theoretical foundation: motive; Theoretical foundation: opportunity; Theoretical foundation: willingness; Research propositions; 4 Crime signal detection; Sources of crime detection; Auditing role in crime detection; Crime signal detection theory; Lack of crime signal detection; Characteristics of whistleblowers; Crime signal sources; 5 Investigation reports; Investigation characteristics; Reasons for private investigations; Private fraud examinations; Financial crime specialists; Certified fraud examiners; Police versus internal investigations Implications from convenience6 Crime investigations in Norway; Sixty investigation reports; Betanien Nursing Home; Furuheim Housing Foundation; Hadeland Broadband Network; Lunde Transportation Group; Romerike Water Supply; School buildings administration; Unibuss public transportation; SOS Racism sentence; SOS Racism convenience; CEOs in financial crime; 7 Misconduct investigations in Scandinavia; DNB Bank in the Panama Papers; Police Immigration Unit; Dale Property Development; Nordea Bank in the Panama Papers; Regional public management; Tipping point decision-making 8 Crime investigations in the United StatesEnron Corporation; Philadelphia Police Department; Chief Technology Office; Tax and Revenue Office; WorldCom Corporation; 9 Misconduct investigations in the United States; Lehman Brothers; University of Texas; General Motors; Coatesville Area School District; Motorola Sales; Save the Children; Peregrine Financial Group; Sandstorm banking; Conclusion; Bibliography; Index
Responsibility: Petter Gottschalk.

Abstract:

Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.

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