The COVID-19 pandemic has been ongoing for about two years now and has impacted the world economy and private organizations. An unexpected consequence of the COVID-19 pandemic has been an increase in white-collar crime. Private organizations, e.g., partnerships, limited companies, public companies, joint ventures, consortiums, have faced a significant decline in income resulting in reorganizations and more thorough internal audits to eliminate unnecessary costs and expenses. During such reorganizations or internal audits, these private organizations are uncovering white-collar criminal activities within their organizations.