An initial assessment was conducted on available contract data, including information on the identified supplier. Although several individuals had transitioned to new roles or organizations, interviews were carried out with relevant staff and management to reconstruct the sequence of events. As the client intended to conduct a supplier visit and audit, we developed a supplier risk questionnaire to assess their anti-fraud procedures and organisational culture. The supplier’s response indicated the presence of robust anti-fraud measures, including staff anti-bribery training provided by a global client.

In alignment with our recommendations, the supplier visit included a thorough review of initial onboarding documents. Additionally, procurement records were examined, and materials supplied by the vendor were compared to those provided to the client to assess potential product substitution risks."