Carla de Klerk
Manager: Investigations | Johannesburg
Contact
T: : +27 11 669 9549
Overview
Carla is a Manager, Investigations in the Dispute Resolution Department, and a member of the Corporate Investigations Practice.
Jurisdictions worked in: South Africa
Languages Fluent in: Afrikaans and English
She joined Bowmans in 2017, having previously studied her BCom Hons Forensic Accounting degree at the North-West University.
She completed the following Chartered Accountant modules in order to qualify for Honours degree studies:
- Economics
- Business Management
- Financial Management 2 and 3
- Cost Accounting 2 and 3
Experience
Some of the investigations Carla has been involved in include:
- Conducted investigations at one of South Africa’s largest financial services institution that included the analysis of over 215,000 transactions with a value of approximately ZAR 25
- Conducted investigations at one of South Africa’s largest financial services institution that included the analysis of 15 bank accounts containing over 22,300 transactions spanning over 5 (five) years with a value of approximately ZAR 600
- Quantification of penalties payable by a large rental company as a result of non-performance in terms of key performance indicators as stipulated as per the contract with the customer.
- Mandated by the international headquarters of a major big four auditing firm to provide various compliance and investigation services.
- Conducted a criminal investigation relating to IT companies receiving large contracts as part of State Capture. The investigation included the examination of supplier onboarding, financial analyses of invoices and remittance advice, due diligence, profiling and quantifications.
- Conducted high profile criminal investigation pertaining to the irregular awarding of contracts. The investigations entailed allegations against the former CEO of a large government parastatal awarding contracts to the value of R3 billion.
- Conducted a high profile criminal investigation pertaining to procurement fraud and irregularities in collaboration with DPCI. The investigations entailed allegations of procurement irregularities of a large government municipality to the value of ZAR 324
- Investigated allegations of misappropriation of funds and/ or fraud by the CEO of a rental/ funding company.
- Investigated allegations of bribery and corruption by a former employee of an international mining company.
- Investigated allegations of bribery by employees of an international mining company.
- Conducted lifestyle audits on employees of a large South African parastatal.
- Conducted a multi-disciplinary investigation pertaining to previously investigated tender processes of a state-owned entity.
- Investigated the irregular appointment and possible fronting by a service provider of a state-owned entity.
- Investigated possible fraud involving the payroll of a council.
- Conducted an investigation to identify red flags relating to economic crime and potential syndicate activity and facilitate further investigation of such allegations for an energy and chemical company.
- Investigated allegations of possible misuse of a parastatal’s pool of vehicles.
- Investigated allegations of resource mismanagement, procurement fraud and corruption related to the appointment of service providers at a parastatal.
- Conducted an investigation into allegations of employee misconduct related to emergency overtime at a municipality.
- Investigated various whistle blowing reports relating to employee misconduct such as theft of products and appointment of service providers.
- Conducted a criminal investigation in collaboration with the DPCI by way of a cash flow analysis in relation to the misuse of Personal Protective Equipment funds allocated to a municipality and their officials.
Carla’s forensic experience includes inter alia:
- Attending introductory meetings with clients
- Planning of investigations
- Identifying, obtaining and collection of evidence
- Compilation of indexes of documentation/evidence obtained
- Review of evidence obtained
- Performing of complex data analytics using Excel
- Performing of complex reconciliations using Excel
- Identifying and quantifying misappropriation of funds
- Execution and completion of fieldwork
- Quantification of fraud/theft
- Quantification of loss/damages
- Drafting of reports
- Compilation of annexures (detailed working paper for reporting purposes)
- Compilation of exhibit files for reporting purposes
- Leading interviews
- Compilation of notes of meetings
- Maintaining of client relationships
- Performing investigative searches in terms of financial , directors , company , compliance , risk, and social media information
- Performed comprehensive financial analysis of bank accounts in regard to implicated parties
- Supported the DPCI with additional investigations to identify potential wrong doers by investigating the money flows.
- Performing e-discovery searches and reviewing of information on Reveal and Relativity
AREA OF EXPERTISE
Qualifications
Education
- BCom Hons Forensic Accounting, North-West University. Institute of Commercial.
- BCom Forensic Accounting, North-West University. Institute of Commercial
Professional Memberships
- Certified Fraud Examiner (CFE), at the Association of Certified Fraud Examiners (ACFE).
- Commercial Forensic Practitioner (FP)SA, at the Institute of Commercial Forensic Practitioners (ICFP).
Overview
Carla is a Manager, Investigations in the Dispute Resolution Department, and a member of the Corporate Investigations Practice.
Jurisdictions worked in: South Africa
Languages Fluent in: Afrikaans and English
She joined Bowmans in 2017, having previously studied her BCom Hons Forensic Accounting degree at the North-West University.
She completed the following Chartered Accountant modules in order to qualify for Honours degree studies:
- Economics
- Business Management
- Financial Management 2 and 3
- Cost Accounting 2 and 3
Experience
Some of the investigations Carla has been involved in include:
- Conducted investigations at one of South Africa’s largest financial services institution that included the analysis of over 215,000 transactions with a value of approximately ZAR 25
- Conducted investigations at one of South Africa’s largest financial services institution that included the analysis of 15 bank accounts containing over 22,300 transactions spanning over 5 (five) years with a value of approximately ZAR 600
- Quantification of penalties payable by a large rental company as a result of non-performance in terms of key performance indicators as stipulated as per the contract with the customer.
- Mandated by the international headquarters of a major big four auditing firm to provide various compliance and investigation services.
- Conducted a criminal investigation relating to IT companies receiving large contracts as part of State Capture. The investigation included the examination of supplier onboarding, financial analyses of invoices and remittance advice, due diligence, profiling and quantifications.
- Conducted high profile criminal investigation pertaining to the irregular awarding of contracts. The investigations entailed allegations against the former CEO of a large government parastatal awarding contracts to the value of R3 billion.
- Conducted a high profile criminal investigation pertaining to procurement fraud and irregularities in collaboration with DPCI. The investigations entailed allegations of procurement irregularities of a large government municipality to the value of ZAR 324
- Investigated allegations of misappropriation of funds and/ or fraud by the CEO of a rental/ funding company.
- Investigated allegations of bribery and corruption by a former employee of an international mining company.
- Investigated allegations of bribery by employees of an international mining company.
- Conducted lifestyle audits on employees of a large South African parastatal.
- Conducted a multi-disciplinary investigation pertaining to previously investigated tender processes of a state-owned entity.
- Investigated the irregular appointment and possible fronting by a service provider of a state-owned entity.
- Investigated possible fraud involving the payroll of a council.
- Conducted an investigation to identify red flags relating to economic crime and potential syndicate activity and facilitate further investigation of such allegations for an energy and chemical company.
- Investigated allegations of possible misuse of a parastatal’s pool of vehicles.
- Investigated allegations of resource mismanagement, procurement fraud and corruption related to the appointment of service providers at a parastatal.
- Conducted an investigation into allegations of employee misconduct related to emergency overtime at a municipality.
- Investigated various whistle blowing reports relating to employee misconduct such as theft of products and appointment of service providers.
- Conducted a criminal investigation in collaboration with the DPCI by way of a cash flow analysis in relation to the misuse of Personal Protective Equipment funds allocated to a municipality and their officials.
Carla’s forensic experience includes inter alia:
- Attending introductory meetings with clients
- Planning of investigations
- Identifying, obtaining and collection of evidence
- Compilation of indexes of documentation/evidence obtained
- Review of evidence obtained
- Performing of complex data analytics using Excel
- Performing of complex reconciliations using Excel
- Identifying and quantifying misappropriation of funds
- Execution and completion of fieldwork
- Quantification of fraud/theft
- Quantification of loss/damages
- Drafting of reports
- Compilation of annexures (detailed working paper for reporting purposes)
- Compilation of exhibit files for reporting purposes
- Leading interviews
- Compilation of notes of meetings
- Maintaining of client relationships
- Performing investigative searches in terms of financial , directors , company , compliance , risk, and social media information
- Performed comprehensive financial analysis of bank accounts in regard to implicated parties
- Supported the DPCI with additional investigations to identify potential wrong doers by investigating the money flows.
- Performing e-discovery searches and reviewing of information on Reveal and Relativity
Keep up to date on the latest news
Our specialist practitioners share their knowledge and insights into a range of legal issues through various public speaking engagements, publications and media interactions. Subscribe to our legal updates to keep abreast of new developments.