Case 1: Office of the Sheriff

Private and public organizations hire fraud examiners from global accounting firms and local law firms to investigate suspicions of financial crime by white-collar offenders. Reports of investigations are the result of their work that provides insights into both fraudulent behaviors as well as examination performance. Unfortunately, most client organizations keep investigation reports confidential and are unwilling to disclose reports to the public. In this chapter, we review a publicly available report concerned with the sheriff in Philadelphia. We find evidence of convenience in motive, opportunity, and willingness for deviant behavior in organizational contexts. Furthermore, we review investigation strategies, investigation process, as well as investigation results. A later court verdict is interesting, that puts the fraud examination in perspective.