Corporate Reviews of Internal Deviance: Managing Investigations for Compliance and Conformance - Hardcover

Examines internal fraud investigations worldwide, focusing on independent fraud examiners and how offender convenience informs policy and practice.

Internal reviews of tangible or perceived deviant behaviour within the contemporary business sphere typically involve expert individuals and teams drawn from the legal and financial services professions. These specialists, fraud examiners, conduct analytical reviews with a large degree of independence as financial detectives in the private policing aspects of internal investigations within client organisations. Such reviews encompass undertaking forensic or factual evaluations of documents, interviews with whistleblowers and suspects, and other investigative steps. In this initiating monograph, based on extensive primary research, we explore and evaluate this developing global field through an offender-based perspective that considers the central role of convenience and seeks to inform, improve and develop policy and practice. This comparative work, with extensive coverage of European, North American, African and Asian paradigms, presents empirical research findings supported by detailed analysis of numerous internal reviews produced by experienced fraud examiners on completion of internal investigations.