Knowledge Management in Criminal Investigations: The Case of Fraud Examiners

Petter Gottschalk ()
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Petter Gottschalk: BI Norwegian Business School, Nydalsveien 37, 0484 Oslo, Norway

Journal of Information & Knowledge Management (JIKM), 2016, vol. 15, issue 04, 1-15

Abstract: 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.

Keywords: Knowledge management; internal investigations; financial crime; white-collar criminals; case studies (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1142/S021964921650043X

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