Mike Penner is a Financial Advisory Services partner with Deloitte in the Cayman Islands. Mike specialises in developing, managing and performing cross-border fraud investigation and asset recovery solutions. He has also developed an expertise in managing large multi-jurisdictional investigative and asset recovery cases. Mike is a member of Deloitte Touche Tohmatsu’s Global Asset Recovery Solutions Team ("GARS"), a specialist team from within the worldwide forensic services capability of Deloitte that focuses on asset recovery assignments using an extensive web of proven contacts in jurisdictions around the world.