RT Article
T1 Maturity levels for private internal investigations: The case of fraud examinations
JF International journal of police science & management
VO 19
IS 4
SP 285
OP 293
A1 Gottschalk, Petter 1950-
LA English
YR 2017
UL https://krimdok.uni-tuebingen.de/Record/1764708679
AB The purpose of private internal investigations by fraud examiners is to reconstruct the past by identifying past events and sequences of events. In this article, work by fraud examiners is studied in terms of maturity; introduce a five-stage model for investigation maturity: chaos, mess, disclosure, clarification, and investment. Based on student term papers in a financial crime class, six investigation reports are allocated to levels in the maturity model. The average score for the investigation reports is a level 3 disclosure, where the investigation is problem-oriented and often limited by the mandate. Based on the low average score, this article discusses the privatization of law enforcement, secrecy of investigation reports, lack of disclosure to the police, competence of private investigators, and limits of the investigation mandate.
K1 Financial Crime
K1 Evaluation
K1 fraud examination
K1 Internal Investigation
K1 maturity model
DO 10.1177/1461355717733139