Fraud Investigation Reports in Practice

Introduction

1. Convenient Organizational Opportunity

High Social Status in Privileged Positions

Legitimate Access to Crime Resources

Disorganized Institutional Deterioration

Lack of Oversight and Guardianship

Criminal Market Structures

Interactions between Crime Enablers

2. Born Free by Ernst & Young

Reactions from the Accused

Offender Convenience Themes

Fraud Investigation Outcome

Investigation Report Maturity

Examination Consequences

Examiners Review Examiners

Norwegian Foundation Authority

Lacking Directorate Response

3. Danske Bank by Plesner

The Previous Bank Scandal

Offender Convenience Themes

Fraud Investigation Outcome

Investigation Report Maturity

4. Equinor Energy by PwC

United States Onshore Oil

Offender Convenience Themes

Fraud Investigation Outcome

Investigation Report Maturity

5. Hurtigruten Cruises by Wiersholm

National Symbol Hurtigruten

Offender Convenience Themes

Fraud Investigation Outcome

Investigation Report Maturity

6. Norfund Foreign Aid by PwC

Business Email Compromise

Executive Email Impersonation

Offender Convenience Themes

Fraud Investigation Outcome

Investigation Report Maturity

7. Obos Housing Facilities by KPMG

Cooperative Member Revolt

Motive Convenience Themes

Opportunity Convenience Themes

Willingness Convenience Themes

Investigation Report Outcome

Investigation Maturity Assessment

8. Samherji Fishing by Wikborg Rein

Al Jazeera News Investigation

Kveikur News Investigation

Samherji Fishing Press Release

DNB Bank Corrupt Transactions

Whistleblower Johannes Stefansson

Wikborg Rein Fraud Investigation

White-Collar Crime Convenience

Al Jazeera Investigation Evaluation

9. Wirecard Banking by KPMG

Motive Convenience Themes 205

Opportunity Convenience Themes

Willingness Convenience Themes

Investigation Report Outcome

Investigation Maturity Assessment

10. Stanland Autobiography

White-Collar Support Member

Offender Convenience Themes

How He Reinvented Himself

White-Collar Support Group

Conclusion

Bibliography

Index

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• Gestão corporativa
• Finança das empresas
• Direito penal e processo
• Crime real
• Crime corporativo

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