I can't believe the company's bank went along with the scam.
I would be checking the account numbers that the funds went into. And comparing them to those held by the banker involved.
I bet the money never made it to the Nigerian scammers. The banker is probably sitting on the money is Switzerland.
In my opinion, the bank internal control system is really at fault here. That would make me think its a higher-up at the bank that was really doing the scamming. The FBI should be heavily involved in this one.
Scott