ABSTRACT
The National Board of Social Services in Denmark hired corporate investigators from global auditing firm PricewaterhouseCoopers (PwC). The fraud examiners found that the grant administration since 2016 automatically issued notifications to grant recipients' email addresses when allocation of grants occurred. The Auditor General in Denmark had conducted performance audits at Socialstyrelsen, but fraud examiners from PwC failed in obtaining their results. However, fraud examiners emphasize that the Auditor General had made recommendations in the past that might have prevented the extent of convenience experienced by Nielsen. The PwC report describes 13 control weaknesses in the Danish social security agency. PwC conducted no interviews, at least they do not write about interviews in their report of investigation. The mandate for PwC's investigation was to reconstruct sequences of events for abuse of social benefit payments and to explain how such financial abuse could take place.
