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Wirecard banking by KPMG

In: Investigation Reports

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Abstract

This case study is concerned with the Wirecard scandal that was investigated by audit firm KPMG. Offender convenience themes included individual and corporate possibilities, individual threats, status and access to commit crime, chaos and collapse to conceal crime, rational choice, and innocence by neutralization. The maturity of KPMG’s investigation is at the lowest level of an activity-oriented investigation where examiners failed in obtaining information to assess the critical situation for Wirecard. KPMG could, as a result of the failing forensic investigation, neither make a statement that the revenues existed and were correct in terms of their amounts, nor make a statement that the revenues did not exist and were incorrect in terms of their amounts.

Suggested Citation

  • ., 2021. "Wirecard banking by KPMG," Chapters, in: Investigation Reports, chapter 1, pages 13-26, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20700_1
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