Tender thoughts

At a recent practical two-day IIR course “Managing a Fraud Investigation”, Ian Henderson , Managing Director of Advanced Forensics Ltd led two valuable investigative case studies. Fraud Intelligence editor Timon Molloy was fortunate to be present and reports on the first.

Ian Henderson CISA FCA may be contacted on tel: +44 (0) 20 7226 0303; mobile: +44 (0) 7940 540399; email: irh@advancedforensics.com

Imagine you are the Chief Internal Auditor of Grimlies Bank plc,” said Mr Henderson, setting the scene. “The Group is partway through a £7 million IT upgrade project that was awarded to IT Solutions LLP. One of the group’s project managers is Samantha Winner, who was also a member of the Tender Evaluation Panel,” he continued. “You have been told, in confidence, that one of the senior managers at IT Solutions LLP is the subject of an internal investigation, on suspicion of paying bribes. You have been given a copy of a cheque (both sides) for £3,000 that appears to have been paid to Ms Winner, drawn on the main bank account of IT Solutions LLP.” Mr Henderson then asked a couple of questions: