Scenario: ELW Inc.$$s purchasing manager was responsible for maintaining a list of vendors to obtain raw materials for production. Internal auditors conducted a review of the purchasing operations. They discovered that one vendor supplied most of the material, even though several other suppliers could be used. In addition, material prices had increased significantly compared to last year. A fraud investigation revealed that the purchasing manager received kickbacks in exchange for diverting material purchases to this supplier. Internal audit analysis estimated the company overpaid thousands of dollars for raw materials.

You have been hired as a fraud examiner and asked to determine the number of kickbacks this purchasing manager has received.

What type of records would you request and search to find information about the purchasing manager$$s assets? Include both public and private sources of data in your discussion.

Which records would be the most helpful in this case, and what could they reveal about the fraud?