| Improper technology fee transfer calculations Inaccurate management reporting to headquarters Incomplete due diligence review of JV partner Improper related-party transactions Inadequate ethics training and controls to limit exposure to fraud Misappropriated assets by a Chinese JV partner |
Poor supply chain / inventory management. Incomplete documentation and contracts Ineffective policies and procedures Improper verbal statements made to foreign teams Inadequate internal audit work programs used by foreign teams traveling to China |
