Etienne has extensive experience in conducting forensic investigations across a broad spectrum of industries, across multiple industries and jurisdictions. He has been involved in engagements with varying levels of size and complexity, often implicating high profile individuals. He has worked closely with the Special Investigating Unit in and other authorities delivering investigations.

Some recent experience and involvement in investigations are detailed below:

• Investigation of possible exchange control violations
• Conflict of interest
• Managed and coordinated several investigations at a public sector utility. The investigations pertained to a number of allegations including inter alia:
  • Fraudulent procurement;
  • Theft of high value consumables;
  • Nepotism/favouritism during the recruitment process;
  • Irregular travel and expenditure; and
  • Irregular appointment of service providers.
• Investigated the client’s contract and procurement management practices. The investigation scope included the client’s service providers with the highest spend as well as “evergreen” contracts. The investigation identified a number of control and governance weaknesses pertaining to contract management, as well as instances of irregular procurement and fronting.
• Investigated alleged irregularities pertaining to the accreditation of tertiary education courses which entailed the bypassing of existing processes and procedures, as well as irregularities with regards to the appointment of experts utilized during the recruitment process. The engagement further resulted in the recommendation of controls aimed at enhancing the accreditation processes.
• Managed and coordinated several investigations on behalf of a mining client. The allegations considered were broad in nature and included:
• Irregular procurement transactions;
• Fraudulent appointment of staff and/or contractors; and
• Irregular expenditure with regards to Original Equipment Manufacturers.
• Investigated the alleged irregular bonus payment of the client’s Chief Executive Officer.
• Investigated alleged irregularities with regards to the auction industry and the practice of “ghost bidding”
• Conducted an asset verification on behalf of a client for the purposes of the restatement of financial statements.

Country experience:

Etienne has conducted investigations in Botswana, Democratic Republic of the Congo, Republic of Congo, Tanzania and Zimbabwe.

Professional Memberships:

• Association of Certified Fraud Examiners; and
• Institute of Commercial Forensic Practitioners.