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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.

This book reviews a range of reports written by fraud examiners after completing internal investigations. These reports are normally kept secret and are the property of client organizations, which do not wish to disclose potential wrongdoing that can harm the reputation of the businesses.Fraud Examinations in White-Collar Crime Investigations was able to retrieve several recent reports, including foreign aid kickbacks, Russian favors to the Biathlon president, and Leon Black's deals with Jeffrey Epstein. While not claiming that the obtained reports are representative for the outcome of the private investigation industry, the reports do provide insights into the variety of issues that fraud examiners address in their internal investigations and the quality of their work. This book identifies convenience themes and assesses investigation maturity across the reports analyzed. It considers the motives of and opportunities for white-collar criminals, as well as their willingness to engage in unlawful activity, and assesses to what extent fraud examiners are either efficient or deficient in their work.A compelling read, this book will appeal to students and scholars of criminology, sociology, law, and politics, and all those interested in fraud examinations in relation to white-collar crime.

This insightful and provocative book presents two frameworks to structure findings in, and to assess the maturity of, a fraud investigation. Emerging from convenience theory, the book considers professional investigations to illustrate possible lessons that can be drawn out of fraud examinations.Petter Gottschalk presents the structural model, which identifies convenience themes in terms of motive, opportunity and willingness, and the stage model, which assesses the maturity of completed reviews. Through empirical observations, the book illustrates key insights from investigation reports in a range of key cases, including Widecard banking in Germany and Hurtigruten Cruises in Norway.Drawing together perspectives from criminology, sociology, psychology, management and organizational behaviour, this book is crucial reading for business school students and researchers, particularly those focusing on corporate crime. Its practical insights will also benefit fraud examiners and private investigators in both public and private organizations.

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.

This book examines internal fraud investigations in public and private organizations. It provides a theoretical framework of white-collar crime and convenience theory, to examine a number of case studies, including some cases brought to light by the Panama Papers. Investigating white-collar crime is distinguished from other types of crime by: concealment of the crime rather than the criminal, victims who may be unaware of the crime and not directly visible to the criminal, and the resources available to suspects. It requires a unique strategy and a unique set of tools. This work provides insight into a number of internal investigation reports that are normally not publicly available. It will be of interest to researchers in criminology and criminal justice, particularly with an interest in white collar crime and corruption, as well as related fields such as business, management, economics, and public administration.

Contract and procurement fraud, collusion, and corruption are worldwide problems. Such wrongdoing causes federal, state, and local governments, as well as private-sector corporations and businesses, to lose funds and profits, while the wrongdoers unjustly benefit. Bid riggers conspire to eliminate fair and open competition and unjustly increase prices, allowing some to monopolize industries. Too often, contracting officials and others responsible for placing orders or awarding contracts compromise their integrity and eliminate fair and open competition to favor vendors offering bribes or gifts. This results in unfair playing fields for vendors and causes financial losses for businesses, government agencies, and taxpayers.Charles Piper's Contract and Procurement Fraud and Corruption Investigation Guidebook educates readers on fraud and corruption schemes that occur before, during, and after contracts are awarded. This book teaches not only how to identify such wrongdoing, but also how to investigate it and prevent reoccurrence. Piper shares the Piper Method of Conducting Thorough and Complete Investigations, his innovative and proven method of investigating contract and procurement fraud, and demonstrates its principles with personal, on-the-job examples (which he calls'War Stories') woven throughout the text. Intended for criminal justice students, as well as investigators, auditors, examiners, business owners, policy-makers, and other professionals potentially affected by fraud, this book is a must-read guide to effective procurement and contract fraud investigations from inception to testimony.

Most fraud cases could have been prevented or detected earlier if early warning signs had been taken seriously. This volume enables officers and directors to protect themselves and their entities against fraud by effectively detecting, analyzing, and acting before any damage can be done. Based on an empirically tested strategy, the book teaches readers how to find Red Flag indicators of fraud or suspicious transactions in financial statements, budgets, and contracts and know how to ensure that, once a Red Flag has been identified, appropriate action is taken.

This practical reference provides the basics for instituting a corporate anti-fraud program that helps prepare corporate security professionals and other corporate managers for fighting corporate fraud from inside the company. Fighting Fraud provides an exceptional foundation for security professionals or business executives involved in developing and implementing a corporate anti-fraud program as part of a corporate assets protection program. The author's intent is to provide the reader with a practitioner's guide (a'how-to book), augmented by some background information to put it all in perspective. The approach used should enable the readers to immediately put in place a useful anti-fraud program under the leadership of the corporate security officer (CSO), or other corporate professional. - Shows professionals how to save their companies money - Provides a roadmap for developing an anti-fraud program - Allows security professionals to tailor their anti-fraud program to their own corporate environment - Explains how fraud is costing corporations a competitive edge in the global marketplace