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.
Petter Gottschalk is a professor of IT strategy at the BI Norwegian Business School at its Institute for Leadership and Organizational Management. He has an MS from Dartmouth College and Massachusetts Institute of Technology, and PhD in Business Administration from Henley Management College and Brunel University.
Dr. Gottschalk has previously been CEO of Norwegian Computing Center, ABB Datakabel, Statens kantiner and Norsk Informasjonsteknologi (NIT).
In recent years, Gottschalk has done research on the police and their use of IT. He has also worked as an advisor to the police. Gottschalk also researches crime as seen from the police perspective, in particular organized crime and financial crime. Gottschalk was an active participant in the Norwegian public discourse about EU's Data Retention Directive in 2010 expressing his opinion that the police ought to make better use of the sources they already have.
Introduction.- 1 Characteristics of White-Collar Crime.- 2 Convenience Theory of White-Collar Crime.- 3 Detection of White-Collar Criminals.- 4 Private Internal Investigations.- 5 Internal Investigation Approaches.- 6 Evaluation of Internal Investigations.- 7 Sample of U.S. Investigation Reports.- 8 The Case of Moscow School Investigation.- 9 The Case of Nordea Bank Investigation.- 10 The Case of Telenor VimpelCom Investigation.- 11 The Case of Public Administration Investigation.- 12 Empirical Studies of Investigations.- 13 The Investigation Business.- Conclusion.