Charmaine Cogle

Charmaine Cogle

Senior Investigations Manager
Johannesburg, South Africa
T: +27 11 669 9570
E: charmaine.cogle@bowmanslaw.com
  • Overview
  • Experience

Overview

Charmaine Cogle is a Senior Investigations Manager in our Dispute Resolution Department and a member of the Corporate Investigations Practice. 

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.

Charmaine obtained B.Compt, B.Compt (Hons) and LLB degrees. She is also a Chartered Accountant and an associate member of the South African Chapter of the Association of Certified Fraud Examiners (ACFE).

Specialist Services

Relevant Experience

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 investigating 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;
  • Conducting investigations into BEE irregularities for a Government Department (approximately 2016/2017);
  • Investigation into procurement irregularities at two provincial departments for the Gauteng Provincial Department (approximately 2013/2014).
  • Conducting BEE investigations and in particular BEE fronting investigations and loss of black management control for a Government Department (approximately 2016/2017);
  • Conducting 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;
  • Investigation into alleged misconduct by a supply chain manager officer at a Government Department (2018);
  • Conducting 10 B-BBEE investigations for a Government Entity (2018-2019); and
  • Conducting an investigation into the conduct of the CEO of a Government entity (2019).

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); and
  • Continuously project managed large projects/investigations for clients (approximately 1998 to 2021), including a project for a Provincial Treasury Department (2018-2019).