Description
Taylor and Francis Ltd Fraud Investigation Reports in Practice 1st Edition 2022 Hardbound by Gottschalk, Petter
Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud._x000D__x000D_The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined._x000D__x000D_This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners._x000D_ _x000D_
Introduction _x000D_
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1. Convenient Organizational Opportunity _x000D_
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High Social Status in Privileged Positions _x000D_
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Legitimate Access to Crime Resources _x000D_
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Disorganized Institutional Deterioration _x000D_
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Lack of Oversight and Guardianship _x000D_
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Criminal Market Structures _x000D_
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Interactions between Crime Enablers _x000D_
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2. Born Free by Ernst & Young _x000D_
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Reactions from the Accused _x000D_
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Offender Convenience Themes _x000D_
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Fraud Investigation Outcome _x000D_
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Investigation Report Maturity _x000D_
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Examination Consequences _x000D_
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Examiners Review Examiners _x000D_
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Norwegian Foundation Authority _x000D_
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Lacking Directorate Response_x000D_
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3. Danske Bank by Plesner _x000D_
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The Previous Bank Scandal _x000D_
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Offender Convenience Themes _x000D_
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Fraud Investigation Outcome _x000D_
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Investigation Report Maturity _x000D_
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4. Equinor Energy by PwC _x000D_
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United States Onshore Oil _x000D_
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Offender Convenience Themes_x000D_
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Fraud Investigation Outcome _x000D_
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Investigation Report Maturity _x000D_
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5. Hurtigruten Cruises by Wiersholm _x000D_
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National Symbol Hurtigruten _x000D_
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Offender Convenience Themes _x000D_
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Fraud Investigation Outcome _x000D_
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Investigation Report Maturity _x000D_
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6. Norfund Foreign Aid by PwC _x000D_
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Business Email Compromise _x000D_
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Executive Email Impersonation _x000D_
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Offender Convenience Themes _x000D_
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Fraud Investigation Outcome _x000D_
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Investigation Report Maturity _x000D_
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7. Obos Housing Facilities by KPMG _x000D_
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Cooperative Member Revolt _x000D_
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Motive Convenience Themes _x000D_
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Opportunity Convenience Themes _x000D_
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Willingness Convenience Themes _x000D_
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Investigation Report Outcome _x000D_
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Investigation Maturity Assessment_x000D_
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8. Samherji Fishing by Wikborg Rein _x000D_
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Al Jazeera News Investigation _x000D_
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Kveikur News Investigation _x000D_
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Samherji Fishing Press Release _x000D_
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DNB Bank Corrupt Transactions _x000D_
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Whistleblower Johannes Stefansson _x000D_
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Wikborg Rein Fraud Investigation _x000D_
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White-Collar Crime Convenience _x000D_
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Al Jazeera Investigation Evaluation _x000D_
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9. Wirecard Banking by KPMG _x000D_
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Motive Convenience Themes 205_x000D_
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Opportunity Convenience Themes _x000D_
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Willingness Convenience Themes _x000D_
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Investigation Report Outcome _x000D_
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Investigation Maturity Assessment _x000D_
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10. Stanland Autobiography _x000D_
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White-Collar Support Member _x000D_
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Offender Convenience Themes _x000D_
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How He Reinvented Himself _x000D_
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White-Collar Support Group _x000D_
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Conclusion _x000D_
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Bibliography _x000D_
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Index_x000D_