In:
Journal of Information & Knowledge Management, World Scientific Pub Co Pte Ltd, Vol. 15, No. 04 ( 2016-12), p. 1650043-
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.
Type of Medium:
Online Resource
ISSN:
0219-6492
,
1793-6926
DOI:
10.1142/S021964921650043X
Language:
English
Publisher:
World Scientific Pub Co Pte Ltd
Publication Date:
2016
SSG:
3,2
