Michael J. Comer is Chief Executive of Maxima Group plc, a company specializing in the prevention, detection, investigation and recovery of losses however incurred. He is an internationally recognized authority on corporate fraud, with over thirty years' experience as an investigator and adviser operating at the highest levels for commercial, professional and governmental clients. He is the author of numerous books and papers on fraud and related issues and has ranked among the most appreciated speakers on management programmes for Management Centre Europe, the American Management Association, the Canadian Management Association and other leading training organizations. Mr. Comer is a member of the European Board of Governors of the Association of Fraud Examiners and has served on various Committees of the American Society for Industrial Security.