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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.
List of contents
Introduction
1. Convenient Organizational Opportunity
High Social Status in Privileged Positions
Legitimate Access to Crime Resources
Disorganized Institutional Deterioration
Lack of Oversight and Guardianship
Criminal Market Structures
Interactions between Crime Enablers
2. Born Free by Ernst & Young
Reactions from the Accused
Offender Convenience Themes
Fraud Investigation Outcome
Investigation Report Maturity
Examination Consequences
Examiners Review Examiners
Norwegian Foundation Authority
Lacking Directorate Response
3. Danske Bank by Plesner
The Previous Bank Scandal
Offender Convenience Themes
Fraud Investigation Outcome
Investigation Report Maturity
4. Equinor Energy by PwC
United States Onshore Oil
Offender Convenience Themes
Fraud Investigation Outcome
Investigation Report Maturity
5. Hurtigruten Cruises by Wiersholm
National Symbol Hurtigruten
Offender Convenience Themes
Fraud Investigation Outcome
Investigation Report Maturity
6. Norfund Foreign Aid by PwC
Business Email Compromise
Executive Email Impersonation
Offender Convenience Themes
Fraud Investigation Outcome
Investigation Report Maturity
7. Obos Housing Facilities by KPMG
Cooperative Member Revolt
Motive Convenience Themes
Opportunity Convenience Themes
Willingness Convenience Themes
Investigation Report Outcome
Investigation Maturity Assessment
8. Samherji Fishing by Wikborg Rein
Al Jazeera News Investigation
Kveikur News Investigation
Samherji Fishing Press Release
DNB Bank Corrupt Transactions
Whistleblower Johannes Stefansson
Wikborg Rein Fraud Investigation
White-Collar Crime Convenience
Al Jazeera Investigation Evaluation
9. Wirecard Banking by KPMG
Motive Convenience Themes 205
Opportunity Convenience Themes
Willingness Convenience Themes
Investigation Report Outcome
Investigation Maturity Assessment
10. Stanland Autobiography
White-Collar Support Member
Offender Convenience Themes
How He Reinvented Himself
White-Collar Support Group
Conclusion
Bibliography
Index
About the author
Petter Gottschalk is Professor in the Department of Leadership and Organizational Behavior at BI Norwegian Business School. After two decades in executive positions in business, he joined academics to publish extensively on knowledge management, fraud investigation, white-collar crime, and convenience theory.
Summary
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.
