Follow the transaction
Connect the order, invoice, approval and payment. Separate requested, authorized and paid amounts to avoid double counting.
ACINP / Corporate fraud
Connect payments and people. Examine the irregularity.
Methods and resources for corporate fraud analysis: invoices, linked suppliers, conflicts of interest and diverted payments. Build an explanation that can be checked against its sources.
Analytical methods and resources from a nonprofit association
WHO IT IS FOR
Counter-fraud, internal audit, compliance, procurement and corporate investigation teams.
Examine the participants
Map employees, suppliers, directors and beneficiaries. A shared address or a declared professional relationship needs context before being interpreted as a conflict.
Compare the cases
Look for common elements while retaining differences between records. Test apparent patterns against delivery documents, prices, approvals and legitimate explanations.
A PRACTICE CASE
Suppliers taking turns to win
Four tenders show alternating winners and subcontracts to the same company. Some documents share preparation metadata, but a common address belongs to a business centre. The team connects bids, awards, payments and deliverables. This separates explainable similarities from those requiring further records and supports a documented review.
Shared metadata
Review preparation
Alternating winners
Compare conditions
Repeated beneficiary
Verify deliverables
The next question
Obtain original deliverables and compare declared relationships for each tender.
YAPPARI ONE
A visual workspace for your analysis.
Yappari One supports supplier relationship charts, invoice and transaction links, and temporal comparison. Linked sources help explain why a particular connection merits review.
A similarity or pattern opens an investigative question. Documentary corroboration is needed to assess an irregularity and establish responsibility.
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CONTINUE LEARNING
Method before conclusions.
ACINP promotes intelligence culture through educational resources and analytical tools. These pages apply that mission to specific professional questions.
The course and detailed usage guide are currently available in Spanish.
