E-Book, Englisch, 298 Seiten
ISBN: 978-1-4987-2517-0
Verlag: CRC Press
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Pool Your Resources for a Successful Investigation
Gottschalk emphasizes the importance of collaboration across multiple disciplines including accounting, law, and forensic science in solving each case of suspected white-collar crime. He describes each case as a "puzzle" or "project" consisting of several steps and several participating individuals or organizations. Since so many people participate in an investigation, Gottschalk advises that objectively acquired and communicated information is vital to successful results.
Fraud Examiners in White-Collar Crime Investigations approaches case studies from the perspectives of police science and detective work rather than auditing and legal thinking. Gottschalk asserts that "the private detective rather than the firm lawyer" is the more potentially successful fraud examiner. His approach emphasizes the importance of using strategy and practice in yielding results toward solving a case and highlights the use of interviews. He looks at the role of people as significant resources of information to help solve white-collar criminal cases and explains how a well-conducted interview can have a significant impact on the progress of an investigation.
Through the analyses theories Gottschalk presents, this book gives you a useful tool for understanding characteristics of white-collar crime and for devising strategies for conducting and evaluating investigations of suspected white-collar crimes.
Autoren/Hrsg.
Weitere Infos & Material
Introduction
White-Collar Criminals
Characteristics of White-Collar Criminals
Characteristics of White-Collar Crime
Sample of White-Collar Criminals
Characteristics of Sample Criminals
References
Empirical Study of Criminals
Occupational versus Corporate Crime
Criminal Leaders versus Criminal Followers
Rotten Apples versus Barrel Offenders
Detection of White-Collar Crime
Auditing Role in Crime Detection
Crime Signal Detection Theory
References
General Theory of Crime
Theorizing White-Collar Crime
Definitions of Theory
Economical Dimension of Crime
Organizational Dimension of Crime
Behavioral Dimension of Crime
Organizational Level of Criminals
Challenging a General Theory
References
Private Investigations
Financial Crime Specialists
Certified Fraud Examiners
Markopolos in the Madoff Case
Person-Oriented Investigation
Place-Oriented Investigations
Archive-Oriented Investigation
Technology-Oriented Investigation
Hypotheses Testing
Investigative Thinking Styles
The Case of Kelly Paxton
References
Investigation Characteristics
Extraordinary Examination
Need for Investigation
Examination Characteristics
Police Investigations
Investigation Science
Internal or External Investigation
Examiners, Officers, Journalists
References
Information Management
Criminal Intelligence
Strategy Characteristics
Classification of Information Sources
Forensic Accounting
Crime Intelligence Analysis
Whistle-Blowers as Informants
Arranging the Interview
References
Knowledge Management
Knowledge Management
Professional Service Firms
Intelligence for Knowledge
Knowledge Integration
Knowledge in Analytical Work
References
Configuration Management
Law Firm Business
Legal Knowledge
Knowledge Resources
Law Firm Clients
Value Shop Work
References
Systems Management
Stages of Growth Models
Stage Model for Systems
Seven C Knowledge Framework
Business Intelligence
References
Evaluation of Investigations
Process and Impact
Evaluation Defined
Evaluation Procedure
Contributors to Evaluation
Secrecy of Investigations
Disclosure to Law Enforcement
References
Stage Model for Investigations
Four Levels of Maturity
Starting Point Evaluation
Work Process Evaluation
Work Result Evaluation
Examination Impact Evaluation
Resource Value Evaluation
References
Sample Investigation Evaluations
Twenty-One Examination Reports
Investigation Performance
The Turkey Case
The Eckbo Case
The Langemyhr Case
Characteristics of Cases
Fraud Examination Reports
References
Investigation Perspectives
Blame Game Hypothesis
Twenty-Eight Examination Reports
Empirical Case Study
Qualitative Research Results
Corporate Social Responsibility
Case for Discussion
References
Conclusion
Reference
Index
