Internal Audit – Target Acquisition, SPA

• Evaluate vendor/counterparty onboarding processes on broker/AP systems, including due diligence and background checks.

• Conduct interviews and process walkthroughs to assess procure-to-pay processes, controls, technology systems, data integrity, and approvals.

• Analyze expenses over the past 36 months to identify suspicious or red-flag transactions, covering trade and non-trade payables.

• Perform sampling and detailed examination of invoices, agreements, contracts, and bank statements to identify anomalies.

• Conduct public domain research on top transactions to verify existence, promoters/KMPs, business nature, scale, and adverse media.

• Identify potential dependencies between client revenue and third-party payments.

• Review anti-corruption policies and training programs, ensuring compliance with ethics, anti-bribery, and corruption regulations.

• Assess government interactions of target acquisitions, including licenses, permits, and third-party involvement.

• Examine tools/systems used to prevent and detect bribery or corruption incidents.

• Evaluate potential impacts on compliance with applicable anti-bribery and corruption laws.