ABSTRACT
The purpose of an internal investigation by fraud examiners is to reconstruct the past. The past may be an event or a series of events where, for example, someone did something to somebody. Private fraud investigators are not in the business of law enforcement. Internal investigations include fact-finding, causality studies, change proposals, suspect identification and assessment of financial irregularities. An internal investigation is a goal-oriented procedure for reconstructing past events. White-collar crime investigations are a specialized knowledge industry. The business of private internal investigations by fraud examiners has grown remarkably in recent decades. An internal investigation is an inquiry conducted by, or on behalf of, an organization in an effort to discover facts relating to possible improper acts or omissions that may have occurred in the organization. Criminal investigation is initiated when there is a need to study negative incidents and events that happened in the past. Fraud investigations into individuals and organizations by private investigators have increased in intensity.
