ABSTRACT
This chapter discusses the fraud examination reports that business students evaluated in the spring term 2019. While such internal costs can be formidable, there is no way of estimating them for each private policing case. The policing report was concerned with Caverion suspected of financial crime in terms of substandard wages and long working hours, both representing violations of the Norwegian working environment act. The second policing report was concerned with executives at Ferde suspected of financial crime in terms of abuse of role conflicts. The discrepancy between this book and student papers in terms of maturity assessment becomes visible in the third policing report. While costs are limited to the price paid by the client to the examiner, benefits are limited to the monetary equivalent of maturity levels as exemplified in this book, supplemented by other information about benefits in each case study.
