Fraud examiners from global auditing firms and local law firms are in the business of private policing by conducting internal investigations in private and public organisations when there is suspicion of financial crime. The business is often characterised by secrecy, and reports of investigations are often difficult or impossible to disclose. Since 2012, we have successfully retrieved 63 fraud examination reports in Scandinavia. Based on these reports, this article presents a statistical analysis of fraud examination performance. Performance was measured in terms of the extent of successful reconstruction of past events and the extent of justification of conclusions from the examinations. We identified three statistically significant determinants of fraud examination performance: the seriousness of the consequences, the relative seriousness of the consequences and the conclusions, and the seriousness of the conclusions.

中文翻译：

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欺诈检查绩效的决定因素：内部调查报告的实证研究

来自全球审计公司和当地律师事务所的欺诈审查员在涉嫌金融犯罪时对私人和公共组织进行内部调查，从事私人警务工作。该业务通常以保密为特征，并且调查报告通常很难或无法披露。自2012年以来，我们已成功检索了斯堪的纳维亚半岛的63个欺诈检查报告。基于这些报告，本文提供了欺诈检查性能的统计分析。根据成功重建过去事件的程度和从检验得出的结论合理性的程度来衡量绩效。我们确定了欺诈检查绩效的三个具有统计意义的决定因素：后果的严重性，