1st Edition

Investigating Corporate Fraud

By Michael J. Comer Copyright 1991

    In 1998 Gower published the highly successful third edition of Corporate Fraud by Michael Comer. Sadly, the need for such books has not disappeared - if anything it has increased - with cases such as Enron, WorldCom and the Allied Irish Bank and so this volume concentrates on the practicalities of investigating and recovering from fraud. Fraud can be prevented by secure processes and by ensuring that people allowed access to them are honest. This is easier said than done; failures will occur and every company needs contingency plans as a safety net. Contrary to popular belief, corporate fraud happens to good companies and effective managers. What is crucial is your reaction when suspicions are first aroused - fraud changes from a problem to a disaster mainly because people's initial response is ineffective. This book is a comprehensive action plan for organizations that are victims of corporate fraud. The aim is to help make sure that you can react swiftly and effectively, recover your money, your costs with interest and punish the offenders so that a deterrent is established for others. Most importantly the book will help you return to normal working as quickly as possible. It is highly practical, featuring checklists and case examples throughout. Applying his extraordinary experience, keen insight and vast practical knowledge, Mike Comer is able to take a unique position in showing organizations what they can do and what their rights are. His writing style is entertaining and enlightening - this is no dry, laborious and incomprehensible legal reference. You will find Investigating Corporate Fraud a fascinating and invaluable source of practical expert guidance on a subject strewn with potential dangers.

    List of Figures and Tables, Preamble by Spot the Dog, Part 1: General Background, Part 2: Annotated Checklist, Appendices, Index


    Michael Comer has been a fraud investigator for more than 40 years and has handled thousands of cases throughout the world, mostly successfully and without publicity. He has been commended at the Central Criminal Court, Old Bailey and at other courts in Europe and the USA for his skills, and told off for an extremely odd sense of humour.

    '...Making use of his homely writing style, he holds the readers' attention by drilling down to the basics, illustrating some quite difficult theories and legal practices clearly and with typical Comer humour and directness. This book is a must for corporate investigators, no matter what their experience. For my team it is their professional bible.' - John Purnell GM, QPM, Group Security Director, Tesco plc. '...This book is an extremely fulsome coverage of case studies as well as incorporating the very latest legislative actions. Getting hold of this book after you have been bitten by fraud may be painful, much better following a policy of prevention is always better than the cure. Get this book now and be ready for the day when you are hit by real large malfeasance! ...' - Harry Branchdale MA FCA, Chairman, London Business Board '...provides a comprehensive range of strategies, information and advice for a generalist on countering fraud. It does not meander into investigatory jargon, rather it plainly and simply deconstructs a complex range of information. The presentation of the subject with text boxes, graphics and cartons should be a template for other books seeking to introduce a "dry" subject. Investigating Corporate Fraud should be essential reading for all those in organizations with a responsibility for countering fraud.' Mark Button, Institute of Criminal Justice Studies, University of Portsmouth