ABSTRACT
The internal investigation at Helgelandssykehuset by KPMG was concerned with whistleblowing from union representatives who felt ignored in the process of planning a more efficient hospital structure in a region in Norway. The debate caused hospital management to leave the strategy of labeling the issue an internal staff matter to hiring fraud examiners from KPMG to conduct an internal investigation. In their first report of investigation, fraud examiners from auditing firm KPMG draw the following main conclusions: In their second report of investigation, fraud examiners from auditing firm KPMG draw the following main conclusions regarding the whistleblowing: Fraud examiners from KPMG conducted 24 interviews. Monsen finds it necessary to provide feedback to the issues in the report where he disagrees, as he has not been given the opportunity in the past, and KPMG is now to make an assessment of the reasonableness of the notification based on the judgements in the report.
