1. Deviation from correct procedure.
2. Overcharging suppliers.
3. Poor record keeping.
4. Missing files.
5. Poor/ No segregation of duties
6. Unnecessary meetings with suppliers.
7. Resistance to procurement audit.
KASNEB – CPA | CIFA | CS | CCP | CFFE | ATD Study Notes And Revision Kitss
1. Deviation from correct procedure.
2. Overcharging suppliers.
3. Poor record keeping.
4. Missing files.
5. Poor/ No segregation of duties
6. Unnecessary meetings with suppliers.
7. Resistance to procurement audit.