Skip to content

Charmaine Cogle

Senior Investigations Manager | Johannesburg

Charmaine-Cogle
Home < People

Quick Search

Contact

T: +27 11 669 9570

E: [email protected]

Download contact card

Overview

Charmaine has in excess of 23 years’ experience in the forensic investigation environment, particularly fraud, theft, corruption and compliance, in both the private and public sector. She articled with PWC and was then recruited by a client to establish its internal audit function.

She was a senior internal audit manager prior to joining the first South African majority black owned forensic accounting firm in 1998, where she was a co-ordinating manager for 13 years. In 2010, she joined a global leader in assurance, consulting, strategy and transactions, and tax services’ forensic accounting division in Johannesburg, as a senior manager, and was promoted to Associate Director in 2015.

Charmaine has travelled extensively in Africa, conducting assignments in the following African countries: South Africa, Lesotho, Eswatini (Swaziland), Mozambique, Zambia, Botswana, Angola, Zimbabwe, Uganda, Kenya, Tanzania, Rwanda, Nigeria, Ghana, Mali, Egypt and Mauritius. Charmaine has also conducted investigations in the USA. She has extensive experience in conducting Anti-Bribery and Corruption Compliance (ABAC) engagements in Africa and was seconded to Dubai to co-ordinate the remedial action relating to ABAC assignments for an internal banking group.

She has been responsible for numerous high-level forensic accounting investigations in the public sector, particularly on behalf of various government departments, municipalities and parastatals. As a result, Charmaine has extensive experience in conducting investigations in terms of the PFMA, MFMA and other legislation governing organs of state.

Experience

Charmaine managed various investigations conducted for National Government Departments, Provincial Government Departments, Municipalities and Public Entities into fraud and corruption as well as contraventions of:

  • Public Finance Management Act;
  • Treasury Regulations;
  • Municipal Finance Management Act,
  • Municipal Supply Chain Management Regulations;
  • Supply Chain Practice Notes;
  • Prevention and Combating of Corrupt Activities Act;
  • Public Service Act;
  • The Code of Conduct for Public Service; and
  • Client specific Supply Chain Management policies, procedures and processes.

The following are but a few of the investigations that Charmaine has recently been involved in which dealt with procurement irregularities in the public sector:

  • Parastatal: Numerous investigations into procurement irregularities and secondment to the Parastatal for 3 years (approximately from 1999 to 2002).
  • Successfully investigated and project managed a project for two years at an Eastern Cape provincial department on behalf of the Government Auditing Body (approximately from 2003 to 2005). The project lasted two years and the department saved more than R1 billion a year after removing the identified illegally registered social grants.
  • Conducted investigations into BEE irregularities for a Government Department (approximately 2016/2017).
  • Investigated procurement irregularities at two provincial departments for the Gauteng Provincial Department (approximately 2013/2014).
  • Conducted BEE investigations and in particular BEE fronting investigations and loss of black management control for a Government Department (approximately 2016/2017);
  • Conducted investigations for two provincial Regulatory Boards (approximately 2014 -2017 and approximately 2007/8 to 2010 respectively), which would include qualification of BEE shareholding and control when any change in shareholding occurs in the entities regulated by the boards;
  • Investigated alleged misconduct by a supply chain manager officer at a Government Department (2018).
  • Conducted 10 B-BBEE investigations for a Government Entity (2018-2019).
  • Conducted an investigation into the conduct of the CEO of a Government entity (2019).
  • Investigation into possible irregularities at Foodbank NPO’s and NPO’s that distributed dignity packs for Gauteng Treasury (May 2018 to November 2020);
  • Conducting an investigation into alleged procurement irregularities for a mining government parastatal (2018).
  • Conducting an investigation into excessive overtime for a municipality (September 2023 to July 2024).
  • Conducting an investigation into physical verification of employees for a municipality (September 2023 to March 2024).
  • Conducting an investigation into whistleblower allegations regarding an entity funded by the IDC and subsequently placed in business rescue for National Treasury (October 2023 to July 2024); and
  • Conducting an investigation into fleet management at PRASA (November 2023 to July 2024).

The following are but a few of the investigations that Charmaine has recently been involved in which dealt with procurement irregularities in the private sector:

  • Red flag identification through data analytics and forensic investigation of all red flags identified for a listed entity on the JSE in the petroleum sector (May 2022 to June 2023) and a whistleblower investigation (June 2023 to September 2023).
  • Identification of possible misappropriation of funds for a pension fund (August 2021 to date).
  • Allegations of corruption investigation for a global mining group (August 2020 to May 2021).
  • Alleged corporate governance breaches for a data communications group (January 2021 to March 2021).
  • Allegations of stock theft for a then listed, now unlisted group in the gas sector (March 2020 to May 2021).
  • Possible irregularities with regards to the audit of a Mutual Bank (March 2018 to May 2018).
  • Dispute regarding the application of trust funds for a listed banking group (July 2019 to March 2020), Investigation into irregularities with crypto currencies (September to December 2019) and Investigation into victimisation of employees (2019).
  • Investigation into misallocation of funds for an international pharmaceutical company (June 2021 to December 2021).
  • Conducting of various financial due diligences for an international cellular telephone tower company (2020 to 2022).
  • Conducting an investigation into possible misallocation of funds and conflict of interests for an internal mining manufacturing group (February 2023 to July 2023); and
  • Conducting an investigation into possible misallocation of funds and conflict of interests for an internal mining manufacturing group (October 2022 to August 2023).

Project management experience:

  • Successfully project managed a UK Bribery Act and FCPA compliance assignment for a multi-national financial institution in 10 different African countries and seconded to Dubai to co-ordinate the remedial actions. The assignment took 4 months to complete (approximately 2010 to 2011).
  • Successfully project managed a UK Bribery Act and FCPA compliance assignment for a multi-national retail group in 9 different African countries. The assignment took 6 months to complete (approximately 2010 to 2011).
  • Continuously project managed large projects/investigations for clients (approximately 1998 to 2021), including a project for a Provincial Treasury Department (2018-2019).

AREA OF EXPERTISE

Corporate Investigations Dispute Resolution

Qualifications

Education

  • BCompt Degree, University of Potchefstroom.
  • Compt (Hons), University of South Africa.
  • Bachelor of Laws, University of South Africa.

Professional Memberships

  • Affiliate of South African Chapter of the Association of Certified Fraud Examiners.
  • South African Chartered Accountants.

Overview

Charmaine has in excess of 23 years’ experience in the forensic investigation environment, particularly fraud, theft, corruption and compliance, in both the private and public sector. She articled with PWC and was then recruited by a client to establish its internal audit function.

She was a senior internal audit manager prior to joining the first South African majority black owned forensic accounting firm in 1998, where she was a co-ordinating manager for 13 years. In 2010, she joined a global leader in assurance, consulting, strategy and transactions, and tax services’ forensic accounting division in Johannesburg, as a senior manager, and was promoted to Associate Director in 2015.

Charmaine has travelled extensively in Africa, conducting assignments in the following African countries: South Africa, Lesotho, Eswatini (Swaziland), Mozambique, Zambia, Botswana, Angola, Zimbabwe, Uganda, Kenya, Tanzania, Rwanda, Nigeria, Ghana, Mali, Egypt and Mauritius. Charmaine has also conducted investigations in the USA. She has extensive experience in conducting Anti-Bribery and Corruption Compliance (ABAC) engagements in Africa and was seconded to Dubai to co-ordinate the remedial action relating to ABAC assignments for an internal banking group.

She has been responsible for numerous high-level forensic accounting investigations in the public sector, particularly on behalf of various government departments, municipalities and parastatals. As a result, Charmaine has extensive experience in conducting investigations in terms of the PFMA, MFMA and other legislation governing organs of state.

Experience

Charmaine managed various investigations conducted for National Government Departments, Provincial Government Departments, Municipalities and Public Entities into fraud and corruption as well as contraventions of:

  • Public Finance Management Act;
  • Treasury Regulations;
  • Municipal Finance Management Act,
  • Municipal Supply Chain Management Regulations;
  • Supply Chain Practice Notes;
  • Prevention and Combating of Corrupt Activities Act;
  • Public Service Act;
  • The Code of Conduct for Public Service; and
  • Client specific Supply Chain Management policies, procedures and processes.

The following are but a few of the investigations that Charmaine has recently been involved in which dealt with procurement irregularities in the public sector:

  • Parastatal: Numerous investigations into procurement irregularities and secondment to the Parastatal for 3 years (approximately from 1999 to 2002).
  • Successfully investigated and project managed a project for two years at an Eastern Cape provincial department on behalf of the Government Auditing Body (approximately from 2003 to 2005). The project lasted two years and the department saved more than R1 billion a year after removing the identified illegally registered social grants.
  • Conducted investigations into BEE irregularities for a Government Department (approximately 2016/2017).
  • Investigated procurement irregularities at two provincial departments for the Gauteng Provincial Department (approximately 2013/2014).
  • Conducted BEE investigations and in particular BEE fronting investigations and loss of black management control for a Government Department (approximately 2016/2017);
  • Conducted investigations for two provincial Regulatory Boards (approximately 2014 -2017 and approximately 2007/8 to 2010 respectively), which would include qualification of BEE shareholding and control when any change in shareholding occurs in the entities regulated by the boards;
  • Investigated alleged misconduct by a supply chain manager officer at a Government Department (2018).
  • Conducted 10 B-BBEE investigations for a Government Entity (2018-2019).
  • Conducted an investigation into the conduct of the CEO of a Government entity (2019).
  • Investigation into possible irregularities at Foodbank NPO’s and NPO’s that distributed dignity packs for Gauteng Treasury (May 2018 to November 2020);
  • Conducting an investigation into alleged procurement irregularities for a mining government parastatal (2018).
  • Conducting an investigation into excessive overtime for a municipality (September 2023 to July 2024).
  • Conducting an investigation into physical verification of employees for a municipality (September 2023 to March 2024).
  • Conducting an investigation into whistleblower allegations regarding an entity funded by the IDC and subsequently placed in business rescue for National Treasury (October 2023 to July 2024); and
  • Conducting an investigation into fleet management at PRASA (November 2023 to July 2024).

The following are but a few of the investigations that Charmaine has recently been involved in which dealt with procurement irregularities in the private sector:

  • Red flag identification through data analytics and forensic investigation of all red flags identified for a listed entity on the JSE in the petroleum sector (May 2022 to June 2023) and a whistleblower investigation (June 2023 to September 2023).
  • Identification of possible misappropriation of funds for a pension fund (August 2021 to date).
  • Allegations of corruption investigation for a global mining group (August 2020 to May 2021).
  • Alleged corporate governance breaches for a data communications group (January 2021 to March 2021).
  • Allegations of stock theft for a then listed, now unlisted group in the gas sector (March 2020 to May 2021).
  • Possible irregularities with regards to the audit of a Mutual Bank (March 2018 to May 2018).
  • Dispute regarding the application of trust funds for a listed banking group (July 2019 to March 2020), Investigation into irregularities with crypto currencies (September to December 2019) and Investigation into victimisation of employees (2019).
  • Investigation into misallocation of funds for an international pharmaceutical company (June 2021 to December 2021).
  • Conducting of various financial due diligences for an international cellular telephone tower company (2020 to 2022).
  • Conducting an investigation into possible misallocation of funds and conflict of interests for an internal mining manufacturing group (February 2023 to July 2023); and
  • Conducting an investigation into possible misallocation of funds and conflict of interests for an internal mining manufacturing group (October 2022 to August 2023).

Project management experience:

  • Successfully project managed a UK Bribery Act and FCPA compliance assignment for a multi-national financial institution in 10 different African countries and seconded to Dubai to co-ordinate the remedial actions. The assignment took 4 months to complete (approximately 2010 to 2011).
  • Successfully project managed a UK Bribery Act and FCPA compliance assignment for a multi-national retail group in 9 different African countries. The assignment took 6 months to complete (approximately 2010 to 2011).
  • Continuously project managed large projects/investigations for clients (approximately 1998 to 2021), including a project for a Provincial Treasury Department (2018-2019).

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.

MANAGE SUBSCRIPTIONS