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Full Description
The Business of Examining Fraud examines the discovery, investigation, and examination of fraud as a key strategic control mechanism in the regulation of corporations and complex organisations. Although long recognised by scholars of white-collar crime as an important aspect of corporate regulation, this essential process has been largely ignored within studies of economic deviance and crime as a specific subject for close scrutiny—this book seeks to address this anomaly.The examination of fraud in the contemporary business sphere typically involves expert individuals and teams drawn from legal and financial services professions. These specialists, fraud examiners, operate with a large degree of independence as financial detectives in the private policing aspects of internal investigations within client organisations. Fraud examiners conduct commercial inquiries by undertaking factual reviews of documents, interviews with whistleblowers and suspects, and other investigative steps. In this interdisciplinary monograph, Gottschalk and Hamerton explore and evaluate this developing global field.



