Comer Michael J. - Investigating Corporate Fraud

Main types of corporate fraud

Structure of the English courts

The Project Team or Special Task Force

Transactional Analysis

Interview road map: the four phases, showing the requirement to change roles

Cut-outs and destinations

Illustration of a camouflage passport

For those unlucky humans who were forced to read Corporate Fraud III rather than eat up their greens, its me again. For those that didnt, I should introduce myself. My name is Spot, and I am a dog. Unlike most humans, who avoid him, I have been close to Mr Comer for over ten years. Excluding his family, which has little option, I have stayed loyal to the pipe-smoking, mercurial ex-guru longer than any living creature, and its a record in which I take considerable pride: a living monument to my patience and understanding of an increasingly irascible, elderly investigator.

In Mr Comers favour and there is not much else he, with his colleagues in Maxima Group Plc, are probably among the best corporate fraud investigators in the world. Even some lawyers admire them, and The Lawyer, on 3 September 2001 said (at the time):

A leading UK Law Firm typically uses Maxima, whose Chief Executive is former senior Customs & Excise investigator Mike Comer, for a number of large banks, FTSE 100 companies and private organisations. The company is frequently employed by the firm to carry out anti-counterfeiting and copyright protection work for Microsoft in Europe, Africa and the Middle East.

A source, who is familiar with Maxima said Their work is done very quickly, effectively and behind the scenes. Theyre changing the whole process of investigation and thats why theyre so attractive. They get the evidence so quickly that the other side can do nothing but negotiate their way out of it. These guys have very advanced techniques where almost nothing can be hidden, wiped or destroyed.

This is a really amazing tribute, because many lawyers regard investigators as plods or worse. When Mr Comer read The Lawyer article, he had to be brought round with smelling salts. He could not believe that anyone would say anything nice about him, and even I have to admit that praise in his direction is very unusual.

Mr Comer was asked to write this book by Gower, mainly because the Chinese edition of Corporate Fraud III is a best seller. For most people, the Chinese version is far more understandable than the English (or, more truthfully, almost English) original and at a sales price of 65p a copy, it is a bargain. I have a feeling that the Chinese find the book cheaper than wood, and are using it in their stoves to cook chow mein and very tasty bones.

Mr Comer thought long and hard before putting pen to paper or fingers and thumbs to the keyboard on this book. He was worried on two counts. The first was that it would alert fraudsters to the methods that might be used to investigate them. This problem quickly vaporized when it was drawn to Mr Comers attention that nobody reads his books, and thus there was no danger of it alerting anyone. If you are reading this, you must be a really sad bastard.

Some readers may not like the cartoons or Mr Comers focus on the male gender when referring to humans and humanoids. But these are Mr Comers hallmarks, and he is unlikely to change at his age. As far as sexual discrimination is concerned, it is of no consequence to him because he has long forgotten the difference. He tells everyone that crooks should not have all the fun, and that he would investigate fraud even if he were not paid fortunes for doing so. He is another really sad bastard, so if you are still reading this, you should get on well together.

Mr Comers style of writing is a little unusual for what is supposed to be a serious textbook. I agree that having a dog write the foreword is unconventional and not everyones cup of tea. Personally, I dont get a lot of requests to write stuff like this, but I am open to offers. From time to time, Mr Comer uses Anglo-Saxon words and makes disrespectful comments about politicians, lawyers and other people who dont have to work for a living. He asks for forgiveness: it is just his nature and he cannot resist beating a dead donkey to death. I have noticed that this is a failing of a lot of investigators.