This book examines internal fraud investigations in public and
private organizations. It provides a theoretical framework of
white-collar crime and convenience theory, to examine a number of
case studies, including some cases brought to light by the Panama
Papers. Investigating white-collar crime is distinguished from
other types of crime by: concealment of the crime rather than the
criminal, victims who may be unaware of the crime and not directly
visible to the criminal, and the resources available to suspects.
It requires a unique strategy and a unique set of tools. This work
provides insight into a number of internal investigation reports
that are normally not publicly available. It will be of interest to
researchers in criminology and criminal justice, particularly with
an interest in white collar crime and corruption, as well as
related fields such as business, management, economics, and public
administration.
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