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How to Assess Work by Fraud Examiners: Evaluation Criteria for Private Internal Investigations

Petter Gottschalk

Abstract
Fraud examiners from law firms and auditing firms are often hired by
private and public organizations when there is suspicion of misconduct and
crime. The work by fraud examiners typically end in reports of
investigations. This article addresses the issue of how to assess private
internal investigations by fraud examiners. A number of criteria are
presented, and a maturity model for internal investigation assessment is
introduced. Evaluation is important, since client organizations spend
substantial amounts of money without being sure whether the investment
is profitable or not.

Keywords: Private investigation; financial crime; evaluation criteria;
maturity model.