Et forsvindende samarbejde? En analyse af samarbejdet mellem revisorer og Bagmandspolitiet

Signe Gade Gammelgaard & Kasper Sahlberg Larsen

Student thesis: Master thesis


As a focus of this thesis we have chosen to examine the collaboration between SØIK, which is the abbreviation for the Danish State Prosecutor for Serious Economic and International Crime, and auditors from private firms. SØIK is part of the Danish Director of Public Prosecutions that hires investigators from the National Police to explore legal cases and to collect evidence for the prose- cutors. Economic crimes can be so complex, that the investigation team at SØIK needs special- ized financial understanding and experience to reveal the depth of the crime. Therefore collabora- tion between SØIK and auditors is necessary. Our main question of this thesis is defined as fol- lowing: How does the collaboration work between auditors and SØIK – and what does the future look like for this collaboration? To answer the question above, we have collected empirical data, which consists of 16 in- terviews from, respectively, the big audit firms, SØIK and the Danish Courtroom. In our analysis we have used the interviews to examine the three factors that influence the collaboration, namely the organizational factors internally in SØIK, the legal process, and lastly the external factors from the social community. Our analysis indicates that a change in the organization of SØIK has happened in recent years due to savings within the Public Prosecution, more focus on budgeting and increased pro- ject- and performance management. This has led to SØIK’s own recruitment of forensic auditors, which means that the internal changes can explain the reduced use of auditors from private firms. When it comes to the legal process in the courtroom, the judge and the lay assessors are general- ists who are used to rely on expert witnesses to clarify the complex financial evidence. This factor explains why it can still be necessary to use auditors from private firms, because they are inde- pendent from the prosecutor compared to the auditors from SØIK. Independence between prose- cutor and witness is an important factor in the legal process. The social community defines the structure that SØIK operates in. The development within economic crimes and the reports of fi- nancial crime from auditors have a big influence on the collaboration. We conclude that the quality of the collaboration itself between auditors and SØIK is good but that the use of auditors from private firms is decreasing, primarily because of the organiza- tional factors in SØIK. We don’t see the collaboration completely vanishing in the future, partly because of the auditors’ role in the courtroom, but the collaboration will likely continue to decline

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2014
Number of pages132