ABSTRACT
While law firm Kluge investigated allegations that emerged in the media, with the board at Ferde as the client for the investigation, the municipal owners hired auditing firm Deloitte to review control mechanisms and audit procedures at Ferde. The review focused on mergers in toll collection that resulted in the establishment of Ferde. Just like fraud examiners Thomas Rieber-Mohn and Christian Galtung at Kluge seemingly ignored such concerns, Birthe Bj rkelo at Deloitte took on the assignment despite potential lack of impartiality. If fraud occurred during and after mergers in toll collection organizations, this section briefly studies the assumed white-collar crime by application of convenience theory. The report by Deloitte seems overwhelmed by general characteristics of issues and challenges at Ferde. The investigation report provides the county council with findings, assessments, and recommendations, but the mandate did not permit Deloitte to investigate further criticism of the case should they find such paths in their investigation.
