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This paper aims to explore the potential of computer-assisted qualitative data analysis software (CAQDAS) to be used as a corruption investigation tool to help investigators in carrying out their investigative works.

By reviewing the literature on qualitative research and fraud investigation, this exploratory study identifies similarities between the two types of inquiries and thus proposing the use of CAQDAS as an innovation in the field of corruption investigation. To demonstrate how a QDA application can support corruption investigators, NVivo is used as a case study from which various key analytical tools are discussed to highlight their potential in supporting a corruption investigation.

As a fundamental part of anti-corruption practice in a country, corruption investigation must be planned and executed professionally and adequately. This paper highlights various stages in fraud investigation to identify areas that can be improved with the use of a CAQDAS. Based on the discussion in this paper, the author concludes that the capability of a CAQDAS to assist users in data reduction and data display has the potential to increase the effectiveness and efficiency in various stages of a corruption investigation.

Based on a self-funded study, this paper only uses a simulation case with a fictitious company to illustrate how a CAQDAS application can be used to support a corruption investigation process. Future studies may benefit from using actual corruption cases in illustrating how such an application can support the investigation process.

This paper contributes to the innovation in anti-corruption practice by proposing a new framework and tool to develop corruption investigation capacity.

This paper brings a new perspective into the field of anti-corruption to stimulate innovation in the area of corruption investigation.

The purpose of this paper is to discuss the legitimacy of private policing of financial crime by fraud examiners.

The literature on fraud examiners is interpreted in the legitimacy context.

A number of critical issues based on the institutional theory and social psychology issues are discussed that question the legitimacy of private policing of financial crime.

There is a need for regulation of the private fraud examination industry.

A number of legitimacy issues should be addressed by financial crime specialists.

Victims of private investigations require regulation of the investigation industry.

Criteria for police legitimacy are applied to the private sector.

The aim of the research is to explain the requirements for conducting a corporate investigation and to indicate that corporations must have effective corporate governance and compliance structures that are flexible and innovative to combat new and emerging frauds.

The methodology is to give a brief overview of the major past and current frauds, explain the nature of corporate crime and how a corporation should go about conducting an effective corporate investigation. The paper gives some warnings about new and emerging frauds and emphasizes lessons have to be learned from large corporate failures, such as Enron and Parmalat.

If corporations are not vigilant and do not have innovative and adequate corporate compliance structures, they open themselves to weaknesses that can effectively cause their own demise.

The paper gives direction on how to conduct an effective corporate investigation and the relevant steps that should be considered if an investigation is undertaken.

Practical oversight of conducting financial crime investigations and warning corporations to be vigilant and ensure that there are appropriate corporate compliance structures in place to deal with emerging frauds or other financial crime.

The purpose of this paper is to analyse fraud investigative practice in London local authorities with reference to recognised best practice and two comparator organisations, the Department for Work and Pensions (DWP) and National Health Service (NHS).

Primary research was undertaken through questionnaires to all London Boroughs and interviews with key personnel in two comparator organisations.

Each London Borough has a specialist anti‐fraud response with professionally qualified investigators, demonstrates compliance with best practice and excels in areas such as case supervision and joint working. However, concerns remain, regarding a lack of agreed national standards and some failing to use the full range of investigative techniques, such as surveillance and computer forensic examination.

The research was limited to London local government and further work is needed outside the capital.

Recommendations are made for: the introduction of national professional guidance to investigators; minimum competency standards for fraud investigation; research into the applicability of the National Intelligence Model to high volume fraud; and a less fragmented approach both within and across local authorities.

There has been no previous research of this type and it may be useful to government when considering how to deal with fraud, local authorities and those with an interest in public sector fraud.

The purpose of this paper is to examine the relation between internal audit function (IAF) characteristics and organizational variables and IAF’s self-investigation about fraud and irregularities (SIFI) in the French context.

This paper uses the responses of 96 chief audit executives (CAEs) to a global survey of the internal auditing profession carried out by the Institute of Internal Auditors Research Foundation (IIARF) in 2010. A logistic regression model is used to determine factors influencing IAF’s SIFI.

The authors’ findings reveal that IAF’s SIFI is positively correlated to independence and objectivity, the number of activities performed by the function, adoption of a systematic approach to evaluate the effectiveness of risk management and the size of the company.

This study examines the factors associated only to IAF’s investigation rather than assessment of the risk of fraud. It remains for future research to analyze determinants those related to internal auditors’ approaches when they evaluate the risk of fraud.

The findings have implications for CAEs who wish to improve the IAF’s ability to investigate fraud.

Even if the IIA has stipulated since 2009 that internal auditors must have knowledge to evaluate the risk of fraud, no disclosure requirement exists, in France, for IAF or its charter. The areas of research related to internal audit behavior in relation to fraud concern fraud risk investigation of financial fraud and management/employee misconduct.

The purpose of this article, which is based on author's study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training.

This study uses primary and secondary data on forensic accounting profession in Indonesia and the USA. Such data were collected by means of literature reviews, in-depth interviews, and a focus group discussion with a number of forensic accounting professionals in Indonesia and the USA.

The author establishes that the “problem-based” nature of forensic accounting requires a unique approach in producing forensic accountants compared to ordinary accountants. The essential attributes that a forensic accountant needs to possess are mentality, method, and experience. “Mentality” consists of elements such as ability to differentiate the right from the wrong, courage to stand up for what is right, ability to withstand pressures from the works, and puzzle solving mindsets. “Methods” refer to the understanding of the fraud investigation process such as fraud detection, evidences, investigation methods, and investigation report. “Experience” as the third attribute is gained primarily through involvement in fraud investigation process in which a forensic accountant utilizes his or her knowledge previously acquired through education and training.

Forensic accounting is a problem oriented skill that may differ across countries. Due to the time and financial resource constraint, this study is limited only on two countries and a small number of respondents. For future study, more countries and respondents should be included in analysis to gain a more complete picture on what constitute a forensic accountant.

The results of this study contribute to the development of human resource in the forensic accounting profession. More specifically, they serve as a reference in the development of curriculum for forensic accounting education and training especially in Indonesia.

This paper sees forensic accountant skill development from the “demand” point of view by highlighting what that the profession expects from a forensic accountant.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

The increasing profile given to fraud in the UK led the author to examine how the police forces were responding and whether this differed from the practice in both the private and public sectors. Research, amongst all UK police forces, and some private sector companies and public sector bodies was carried out in 1989. The research examined manpower, training and attitudes, concluding that police forces have a homogeneity of approach despite the separate powers of each Chief Constable; and that future fraud investigation needs to involve a number of disciplines.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.