The tests carried out by the group are what led to the discovery of most of the offenses in the indictment. If these tests had not been performed, it is highly doubtful that they would have been detected. These are not simple false records to detect. The indictment describes false entries made while enforcing the computer system – invoices in which customers' signatures were forged; transferring inventory before the end of the quarter and returning them, so that the inventory balance appears to be balanced; Backdating invoices and delivery notes – all of these are acts that are very difficult to discover.
According to the accuser's attorney, the group not only discovered and reported the offenses, but also forwarded the findings of the offense and its evidence to the enforcement agencies. Thus, the investigations carried out by the group facilitated not only the discovery of the offenses, but also the task of gathering evidence related to their proof and bringing the defendants to justice. According to him, this was an exceptional case of voluntary disclosure and cooperation with the law enforcement authorities, which led to the discovery of the offenses and significantly assisted in bringing the defendants to justice.
Counsel for the accuser discussed the various considerations in punishing corporations, as detailed in my judgment in the matter of Siemens (Tel Aviv District Court) 4368-05-16 State of Israel v. Siemens Israel Ltd. (published in Nevo, November 20, 2017, hereinafter: the Siemens Verdict), and also referred in this regard to my article: Michal Agmon Gonen, "The Corporation in Criminal Law – Recalculating the Course", in: The Book of Yoram Danziger, 65 (Limor Zer-Gutman and Ido Baum, eds., 2019). Counsel for the accuser argued that in light of these considerations, the accuser was of the opinion that the great severity of the defendants' actions and their corrupt corporate culture necessitated their prosecution, conviction and the imposition of a fine on them, but at the same time she was of the opinion that in view of their broad cooperation, there was a great public interest in granting leniency to the defendants. The settlement, therefore, seeks to express the accuser's position in relation to this interest and to encourage other corporations to locate and report offenses committed in their midst.