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The purpose of this paper is to critically analyse and discuss the identification of a generic investigation process to be followed by the commercial forensic practitioner in South Africa.

This paper is a cross-sectional design that commenced with a review of the current available literature, highlighting the different approaches, processes and best practices used in local and international forensic practices. The methodology includes primary data collected with questionnaires from commercial forensic practitioner (N = 75) process users.

This paper identifies the following five distinct categories in the forensic investigation process, with sub-processes, namely, initiation, planning, execution, reporting and reflection.

The study focuses only on the South African members of the Institute of Commercial Forensic Practitioners (ICFP) fraternity in South Africa as the ICFP is a leading body that, through membership, offers a recognised professional qualification in commercial forensics.

An investigation process for commercial forensic practitioners in South Africa could be used by the ICFP that would provide a governance structure for the ICFP.

The originality of this paper lies in setting out of an account of forensic accounting processes and best practices nationally and internationally. The missing knowledge is that no such research is known to have been conducted in South Africa. Currently, to the authors’ knowledge, no formalised investigation process exists. The contribution of the study is that by using an investigation process, it may enhance the quality of forensic investigations and contribute to the successful investigation and prosecution of commercial crime in South Africa that will be beneficial to all stakeholders.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This chapter reviews the literature to contextualize the intervention in the post–cold war era characterized by the momentum of globalization dominated by informal actors beside the legal authority of the state. It indicates how these actors deviate the primary purpose of the humanitarian intervention and create an ungovernable environment of the state particularly when interventions are operated in countries endowed with natural resources. The case of the Democratic Republic of the Congo (DRC) serves as a model to ascertain such phenomenon in which actors such as states involved in intervention come in collusion with shadow elites, lobbyists and multinational companies to establish clandestine networks of illegal exploitation and smuggling of natural resources. The chapter winds up by suggesting the redefinition of policies of interventions to keep humanitarian intervention in its primary mission while holding actors involved in illegal and smuggling of natural resources accountable.