ABSTRACT
This book reviews a number of reports written by fraud examiners after completing internal investigations. The purpose of the reviews is to identify convenience themes and assess investigation maturity. Identifying convenience themes in suspected white-collar crime cases is important in the study of white-collar offenders’ motives, opportunities, and willingness for deviant behaviors. Assessing investigation maturity is important to learn from both deficient and efficient work by fraud examiners. A fraud examiner is a financial detective in the private policing business undertaking internal investigations in client organizations. The fraud examiner conducts commercial inquiries by undertaking factual reviews of documents, interviews with whistleblowers and suspects, and other investigative steps. The client expectation is that fraud examiners will uncover and verify the facts of the case, reconstruct past events and sequences of events, and thereby help the client to make informed decisions to either litigate or resolve matters on a commercial basis.
