Limitations

Our work was directed towards employing specific analysis to detect suspicious activity or leakage in the payment process. We applied a broad range of tests and data analysis techniques to assist us however, given inherent customisation of systems and different parameters set for data capture and storage, we may not have identified from our analysis all suspicious activity or leakage.

In performing the work, we have also relied on material, representations, information and instructions provided to us. We have not conducted an audit or examination of the validity of the documentation supplied to us, except where it is expressly stated to have been done.

The procedures we performed do not constitute an audit in accordance with the relevant jurisdicational Auditing Standards or a review in accordance with Australian Auditing Standards applicable to review engagements and, consequently, we do not express an opinion.

For these reasons, our report should not be your sole source of reliance in this respect. We strongly recommend that on going and evolving procedures be implemented to assist with this process.

The tests and techniques utilised as detailed in this report, should not be disclosed to any other party without our prior written consent.