Strategies for wrongdoing investigation

Hamerton, Christopher and Gottschalk, Petter (2022) Strategies for wrongdoing investigation. In, Gottschalk, Petter and Hamerton, Christopher (eds.) Corporate Compliance: Crime, Convenience and Control. 1 ed. London. Palgrave Macmillan, pp. 227-267. (doi:10.1007/978-3-031-16123-0_11).

Abstract

This chapter focuses on what is frequently the concluding stage of the formal compliance process, the investigation and reporting of wrongdoing by fraud examiners. The main focus is to present a basis to reflect on the investigative compliance work by private fraud examiners such as Bruun Hjejle (Report on the non-resident portfolio at Danske Bank’s Estonian branch, 2018), Deloitte (Investigation report, 2017), Mannheimer Swartling (Report on investigation of Nordea private banking in relation to offshore structures, 2016), Shearman Sterling (Independent directors of the board of Wells Fargo & Company: Sales practices investigation report, 2017), and others. This chapter evaluates a number of strategic directions of established exploratory investigative processes, including investigative fraud examination, investigative knowledge strategy, and information sources strategy. The closing sections of this chapter provide novel strategic models encompassing value shop configuration strategy and computer systems strategic compliance created by the authors and applied to crime investigation principles and investigation maturity levels (Gottschalk & Hamerton in White-collar crime online: Deviance, organizational behavior and risk. Palgrave Macmillan, Springer Nature, 2022), alongside an illustrative sequential case study of Garnerhallen, a recent gross misappropriation of funds case.

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Contributors

Author: Christopher Hamerton

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