Review of Corporate Internal Fraud Investigations: Offender Convenience and Examination Maturity
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This book discusses the role of whistleblowing in the detection of white-collar crime through examination of publicly available internal investigation reports and evaluation of allegations and suspicions of potential misconduct. The analysis focuses on offender convenience, considering factors such as motive, opportunity, and willingness to engage in deviant behavior. This process also evaluates the maturity of the investigation, critically reviewing the report for relevance, information sources, and basis of conclusions, in order to assign the investigation to a stage on the following growth models:
- Activity oriented investigation
- Problem oriented investigation
- Detection oriented investigation
- Value oriented investigation.
This approach facilitates a comprehensive understanding of the investigation process and its findings. The method used aims to prove the presence of deviant behavior in the white-collar officials and impact of a clean investigation process. This book is ideal for scholars and practitioners of white-collar crime.
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