ABSTRACT
Test areas in which discretion may have been exercised in a questionable way. Purpose To detect areas in which marketing employees have been bribed.
Test 2: Advertising and marketing contracts Examine the company's marketing strategy and the accounts relating to: O national and local advertising in the press, television and exhibitions O sales promotion schemes, awards, brochures and catalogues O commission and brokerage accounts for agents and distributors and check: O how contracts were placed and by whom, identifying areas in which dis-
cretion could have been improperly influenced to benefit a third party O value for money and the justification for expenditure O the job positions which have wide discretion in the marketing area,
identifying any special arrangements or contracts placed without competitive bidding
Purpose To test high-risk areas. Follow-up By detailed investigation, including an audit of the records of the third parties concerned.
