ABSTRACT
The 2012 sale took a surprising turn when an investigative journalist in a Norwegian daily newspaper revealed that the vessels were serving, two years later, in the private flotilla of a former Nigerian rebel. The news about the six demilitarized missile torpedo boats and one naval support vessel triggered both an internal fraud examination by PwC for the Ministry of Defense in Norway and a police investigation by kokrim. PwC finds it unreasonable for the armed forces to ensure that at every sale there is a contract signed by the buyer and the armed forces where the sales price is clearly stated. The investigation by PwC had a mandate where fraud examiners should analyze patterns and procedures in decommissioning processes. Business school students who chose the case of Bj rn Stavrum were also supposed to suggest preventive and detective measures related to white-collar crime. Preventive measures in the research literature include: Detective measures in the research literature include:.
