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Case Studies: Appropriation of commissions

A Spanish company in the aviation sector noticed that one of its sales agents showed an expense level higher than it should have been in light of his salary and circumstances. The agent was responsible for aeroplane sales in South America. His functions included negotiating the payment of commissions to the parties signing the purchase contracts, high functionaries in foreign governments.

Initial investigations substantiated the existence of significant assets through companies controlled by the agent's direct family members. The fruit of the investigation also ruled out the existence of events that could explain the disposition of funds for the acquisition of these assets, as well as the merely instrumental character of the companies holding this equity.

Upon broadening investigations, including following the agent on his trips, it was observed that he frequently stopped in Miami during his travels. There, he only visited a personal banking branch of NATWEST BANK. Investigations identified the existence of an account in his name with significant deposits and coinciding with the commission payment dates to the signatories of contracts. Subsequent steps proved the existence of an agreement between the agent and the parties signing the contracts to distribute the commissions received.

The investigation permitted the dismissal of the agent and the recovery of part of the appropriated money.

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