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Knowledge Management in Criminal Investigations: The Case of Fraud Examiners

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  • Petter Gottschalk

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

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.

Suggested Citation

  • Petter Gottschalk, 2016. "Knowledge Management in Criminal Investigations: The Case of Fraud Examiners," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 15(04), pages 1-15, December.
    • Handle: RePEc:wsi:jikmxx:v:15:y:2016:i:04:n:s021964921650043x
    DOI: 10.1142/S021964921650043X
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    References listed on IDEAS

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    1. Petter Gottschalk, 2014. "White-Collar Criminals and Crime," Palgrave Macmillan Books, in: Financial Crime and Knowledge Workers, chapter 1, pages 7-39, Palgrave Macmillan.
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