ABSTRACT

Private investigations in Norway are carried out by auditing firms such as BDO, Ernst & Young, and PricewaterhouseCoopers (PwC), as well as by law firms such as Kvale, Lynx, and Wiersholm. Fraud examiners in these firms are typically trained as auditors, lawyers, and police detectives. In a country of 5 million people, there are about 100 partners and associates in these firms who have fraud investigations as their main occupation. In addition, larger banks, oil companies, and other organizations have internal investigation departments.