Investigation of white-collar offenses

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Chapter 5 in Corporate White-Collar Crime Scandals, 2020, pp 90-118 from Edward Elgar Publishing

Abstract: After detection, it is time for investigation. The purpose of an investigation is to inquire into allegations and accusations by examining past events and sequences of events. An investigation is a goal-oriented process to find answers to questions such as what happened or did not happen, when did it happen, how did it happen, who did what to make it happen or not happen, and why did it happen or not happen. Based on investigative skills and knowledge of deviant behaviors, detectives collect and analyze information that they are able to obtain. Corporate white-collar crime can be investigated by public authorities, private firms, or own employees. If crime is reported to the police, then it is at the discretion of the criminal justice system to decide whether or not the case will be investigated and prosecuted by public authorities. If crime is investigated by internal employees such as a legal department or an internal audit function, then it is at the discretion of management what is examined and how the examination is conducted. If crime is investigated by an external private firm, such as a global auditing firm or a local law firm, then it is at the discretion of management what is examined, and it is at the discretion of the investigator how the examination is conducted.

Keywords: Business and Management; Economics and Finance; Environment; Law - Academic (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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