Knowledge management in criminal investigations: The case of fraud examiners
Journal article, Peer reviewed
Accepted version
Permanent lenke
http://hdl.handle.net/11250/2477908Utgivelsesdato
2016Metadata
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- Publikasjoner fra CRIStin - BI [1089]
- Scientific articles [2254]
Originalversjon
10.1142/S021964921650043XSammendrag
The activity of private investigations by fraud examiners is a business of lawyers, auditors and other professionals who investigate suspicions of financial crime by white-collar criminals. Private investigations represent an interesting and unique field of knowledge management. In this paper, a number of private internal investigation reports or cases are evaluated in terms of their knowledge management approaches. The core message from all cases evaluated is that a contingent knowledge management approach is needed in internal investigations. The situation should determine what kind of knowledge to apply in a specific investigative challenge. Legal knowledge seems to dominate many investigations, where forensic accounting knowledge and management consulting knowledge might have been more appropriate