Increase your detection rate with one simple tactic.

Non-competitive or single source procurement, should 

only be used in specific cases such as emergency situations.

So, start by

building a strong relationship with your procurement team so 

that you better identify some of the risks

Is there…

• non-compliance with procurement procedure
• non-compliance with the single source justifications process

and what is the root cause behind it?

• Is it simply a behavioural issue of non-compliance?
• or is there a bigger fraud risk?

If you want to dig deeper and understand the levels of fraud risk

Do some simple analysis

1. regular payments to the same supplier just below financial threshold
2. round sums or matching values to the same supplier
3. direct award and payment above financial threshold
4. analysis of total annual single source spend of each company

Here’s a client case example

Following a bribery allegation we looked at the relevant direct award contracts

Being given out over a 12 month period

The detection was easy.

• 10 low value contracts for the same amounts
• Within a 3 month period
• No evidence that work was ever carried out

So keep your approach simple

and build internal cooperation and capability

Do you keep your analysis simple?

What have you done to create an internal counter fraud environment?