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.