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["Report on food fraud vulnerability self-assessment "]
[{"$f":"IF(ISBLANK('Information & scoping sheet'!C5:C5),\"-> fill in:  Information & scoping sheet\",'Information & scoping sheet'!C5:C5)","v":"Insert Company Name"}]
[{"$f":"TODAY()","v":"2018-02-23"}]

{"sheet":"Information & scoping sheet","index":1,"n_rows":34,"n_cols":4,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,2,33,5],[31,2,31,5],[7,2,7,5],[1,1,1,5],[23,2,23,5],[25,2,25,5],[27,2,27,5],[29,2,29,5],[4,2,4,5],[5,2,5,5],[6,2,6,5]]}
[]
[null,"Information and scoping sheet"]
[]
[null,"Company details"]
[null,"Company","Insert Company Name"]
[null,"Business Unit","Insert Business Unit"]
[null,"Location","Insert Location of Business Unit"]
[null,"Date: ","Day Month Year"]
[]
[]
[null,"Food fraud vulnerability assessment team"]
[]
[null,null,"Name","Job Title"]
[null,"Team leader:"]
[null,"Team member:"]
[null,"Team member:"]
[null,"Team member:"]
[null,"Team member:"]
[null,"Team member:"]
[null,"Team member:"]
[null,"Team member:"]
[]
[]
[null,"Ingredient, Product, Brand, Site, Country or Division being assessed:"]
[]
[null,"Justification for selection based on impact analysis / decision tree:","Result from Decision Tree…"]
[]
[null,"Suppliers involved in the assessment (if any):","Insert supplier(s) company name"]
[]
[null,"Customers involved in the assessment (if any)","Insert customer(s) company name"]
[]
[null,"Part(s) of the food supply chain  being assessed (e.g. manufacturing, primary production, retail, catering, etc):"]
[]
[null,"Countries / Geographical Regions involved in the assessment:","Insert region"]

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["Main questions",null,null,null,null,null,null,null,null,null,"Answers"]
["Question #","Question","Reason for Asking the Question","Indicator","Answer option 1","Answer option 2","Answer option 3","Useful information sources to help users answer the question","Recommended expertise to fill out the question",null,"Selected answer option (1, 2 or 3 - leave blank for Not Applicable)","Perceived certainty/reliability of the answer by the assessor answering the question (1= uncertain, 2= reasonably certain, 3= very certain)","Expert answering the question","Justification for selection of answer"]
[1,"Is it simple or complex to adulterate your raw materials?","Easy alteration of the composition of the raw materials provides opportunities for potential offenders to commit fraud","Complexity of adulteration raw materials","• Composition of the materials cannot be modified and products can only be replaced, i.e. it concerns large objects such as fruit","• Composition of the raw materials can be modified by mixing with low-quality product-own material or foreign material, i.e. as is feasible with ground products (e.g. powders, ground beef, etc.)","• Composition of the raw materials can be modified by mixing with low-quality or foreign material (e.g. powders, ground meat, etc.) and by altering valuable food components (e.g. protein content)","https://www.foodshield.org/discover-tools-links/tools/; http://www.foodfraud.org/node?destination=node; http://ec.europa.eu/food/safety/rasff/index_en.htm","QA/laboratory "]
[2,"Is the technology and knowledge to adulterate  your raw materials generally available?","Technology, methods and knowledge to adulterate/modify a certain type of raw materials provides opportunities for potential offenders to commit fraud","Availability technology and knowledge to adulterate raw materials","• Technologies and/or methods to adulterate the raw materials are neither available, known, or reported  ","• Advanced technologies, methods, facilities and knowledge are required to adulterate the raw materials","• Simple/basic technologies and methods are available, and no specialist facilities are required, to adulterate the raw materials","http://www.foodfraud.org/node?destination=node http://ec.europa.eu/food/safety/rasff/index_en.htm; https://www.foodshield.org/discover-tools-links/tools/","QA/laboratory "]
[null,null,null,null,null,null,"• The knowledge required for adulteration is generally available"]
[3,"How easily can adulteration of your raw materials be detected and with what kind of methods?","Fraud detection is impeded when analysis of raw materials requires advanced laboratory methods and facilities or if methods are lacking, which in turn provide opportunities for potential offenders to commit fraud ","Detectability adulteration raw materials","• Detection of adulteration of raw materials is straightforward and performed with common/simple methods (e.g. visual inspection, smelling)","• Established on-site methods are available for fraud screening (e.g. test kits) but confirmation of adulteration requires additional testing","• Detection and confirmation of adulteration of raw materials requires advanced laboratory analysis, or testing for adulteration is not available at all","http://www.foodfraud.org/node?destination=node","QA/laboratory"]
[4,"How available is the technology and knowledge to enable the adulteration of your final products?","Generally available technology, methods and knowledge to adulterate/modify final products provides opportunities for potential offenders to commit fraud","Availability technology and knowledge to adulterate final products","• No technologies and/or adulteration methods are known or available to adulterate final products","• Advanced technologies, methods, facilities and knowledge are required to adulterate final products","• Simple/basic technologies and methods are available, and no specialist facilities are required, to adulterate final products"," http://www.foodfraud.org/node?destination=node; http://ec.europa.eu/food/safety/rasff/index_en.htm; https://www.foodshield.org/discover-tools-links/tools/","QA/laboratory"]
[null,null,null,null,null,null,"• The knowledge required for adulteration is generally available"]
[5,"How easily would adulteration of your final products be detected and what kind of methods are available?","Fraud detection is impeded when analysis of final products requires advanced laboratory methods and facilities or if methods are lacking, which in turn provides opportunities for potential offenders to commit fraud ","Detectability adulteration final products","• Detection of adulteration of final products is easy and performed with common/simple methods (e.g. visual inspection, smelling)","• Established on-site methods are available for fraud screening (e.g. test kits) but confirmation of adulteration requires additional testing","• Detection and confirmation of adulteration of final products requires advanced laboratory analyses, or testing for adulteration is not available at all","http://www.foodfraud.org/node?destination=node","QA/laboratory"]
[6,"How simple or complex is counterfeiting of your final product?","The ease of counterfeiting of a product and general availability of technology/methods/facilities/knowledge to do so provides opportunities for potential offenders to  counterfeit","Complexity of counterfeiting","• It is complex to counterfeit the product and technologies, methods, facilities and knowledge are not generally available","• The product can be counterfeited but this requires advanced technologies, methods, facilities and/or knowledge","• The product can easily be counterfeited and technologies, methods, facilities and knowledge are generally available"," http://www.foodfraud.org/node?destination=node; http://ec.europa.eu/food/safety/rasff/index_en.htm; https://www.foodshield.org/discover-tools-links/tools/","QA/laboratory"]
[7,"How easily can counterfeiting of your final product be detected and what kind of methods are available?","Detection of counterfeit products is impeded when analysis requires advanced laboratory methods and facilities or if methods are lacking, which in turn provides opportunities for potential offenders to commit fraud ","Detectability of counterfeiting","• Detection of counterfeit products is easy and performed with common/simple methods such as by visual inspection or smelling","• Established and on-site methods are available for counterfeit screening (e.g. test kits) but confirmation of counterfeiting requires additional testing","• Detection and confirmation of counterfeiting requires advanced laboratory analyses, or testing for counterfeiting is not available at all","http://www.foodfraud.org/node?destination=node","QA/laboratory "]
[8,"How would you describe the production lines / processing activities of your company?","Production lines and processing activities which require frequent modification and allow easy interference, or include shifts without strict control and unauthorized access of personnel provide opportunities for potential offenders to commit fraud","Easiness interference processing lines","• Production lines and processing activities are characterized by continuous flow processes and minor equipment modifications between batches, with only authorized personnel access both day and night","• Production lines and processing activities are characterized by large batches with minor equipment modifications between batches (repetitive flow), with the opportunity for unauthorized access to equipment but no night processing","• Production lines and processing activities are characterized by relatively small batches with major modifications between batches (intermittent flow), and the opportunity for unauthorized access both during day and night","Process flowcharts in documentation in HACCP/FSMS manual","QA/processing"]
[9,"How would you describe your part of the food supply chain?","A complex supply chain that lacks transparency, with short-term/ad-hoc relationships, and no/limited information exchange provides opportunities for fraud","Transparency chain network","• The Supply chain is transparent, with good insight into suppliers and customers","• The supply chain is not fully transparent; only direct suppliers and customer are known","• The supply chain is complex and lacks transparency; typically customers and suppliers are geographically disbursed ","Documents of branch organization or  from industry organizations. For example: http://www.coceral.com/","Procurement/audit & control"]
[null,null,null,null,"• Business relationships are long-term relationships and characterized by trust","• Business relationships are variable; some relationships are long-term, others short-term","• Business relationships are ad-hoc and price is the main driver for selecting suppliers"]
[null,null,null,null,"• The supply chain is integrated, well-coordinated, with comprehensive information exchange across the supply chain","• Some degree of integration exists across the supply chain; information exchange occurs mainly with direct suppliers and customers","• No information exchange occurs between direct suppliers and customers"]
[10,"Have fraudulent incidents of similar raw materials  been reported?","Reported fraudulent incidents with similar raw material, often accompanied by media attention, indicate opportunities for fraud","Historical evidence fraud raw materials","• No fraudulent incidents related to raw materials are known","• A few fraudulent incidents have occurred with specific raw materials","• Many fraudulent incidents have occurred with specific raw materials"," http://www.foodfraud.org/node?destination=node; http://ec.europa.eu/food/safety/rasff/index_en.htm; https://www.foodshield.org/discover-tools-links/tools/","QA"]
[null,null,null,null,"• No documented evidence/information of fraud is available","• Limited documentation and few/no media reports are available","• Incidents are well known and documented, and have received substantial media attention"]
[11,"Have fraudulent incidents of similar final products  been reported?","Reported fraudulent incidents with similar final products, often accompanied by media attention, indicate opportunities for fraud","Historical evidence fraud final products","• No fraudulent incidents related to any final products are known","• A few fraudulent incidents have occurred with specific final products","• Many fraudulent incidents have occurred with specific final products"," http://www.foodfraud.org/node?destination=node; http://ec.europa.eu/food/safety/rasff/index_en.htm; https://www.foodshield.org/discover-tools-links/tools/","QA "]
[null,null,null,null,"• No documented evidence/information of fraud is available","• Limited documentation and few/no media reports are available","• Incidents are well known and documented, and have received substantial media attention"]
[12,"How would you define the supply and pricing of your raw materials?","Economic pressures on raw materials can motivate  offenders to commit fraud","Economic situation raw materials","• Raw materials are readily available","• Stable prices but the supply of raw materials is not readily available","• Tight global supplies of raw materials and/or shortages exist","e.g. http://www.indexmundi.com/commodities/?commodity=cocoa-beans","Procurement/audit & control"]
[null,null,null,null,"• No export bans on raw materials exist",null,"• Export bans on raw materials exist in many countries"]
[null,null,null,null,"• Prices for raw materials are stable","• Export bans on raw materials exist in a few countries","• Price spikes of raw materials are common"]
[null,null,null,null,"• Pricing of raw materials is independent of geographical origin",null,"• Large differences in prices of materials from different geographical regions"]
[null,null,null,null,"• Prices of substitute raw materials are equivalent",null,"• Prices of substitute raw materials vary greatly"]
[13,"Do special attributes or components determine the value of your raw materials?","Value added by the composition of raw materials (e.g. protein content), production methods (e.g. organic) and/or geographical origin can motivate offenders to commit fraud","Valuable components or attributes of products","• The value of raw materials is not determined by its composition, way of production or origin","• The value of raw materials is influenced by its composition (e.g. protein or fat content)","• Value of raw materials is greatly determined by its composition, way of production and/or origin",null,"Procurement"]
[14,"How would you describe the economic condition of your company?","The economic situation of a company can motivate employees to commit fraud for economic survival","Economic conditions own company","• The company is profitable, achieving its financial goals","• Profits are declining and there is a gap between financial targets and actual performance","• There are financial losses and it is difficult to meet financial targets","Annual reports, Company financial reports","Management/finance"]
[15,"What are the characteristics of the business strategy of your company?","Short-term financial goals, with strong emphasis to achieve such goals and without specifying the (legitimate) means by which to achieve them can motivate employees to commit fraud","Organizational strategy own company","• Long term financial targets, coupled with food quality and safety goals, and the means by which the objectives should be achieved, are well specified","• Financial targets and food quality and safety goals are ambiguous","• There is a strong emphasis to achieve (short-term) financial goals, while the means to achieve them legitimately is not specified","Mission statement of company, Company Code of Conduct","Management"]
[null,null,null,null,null,"• There's a lack of clarity about the means to achieve these objectives"]
[16,"How would you describe the ethical business culture of your company?","A poor ethical business culture can motivate employees to commit fraud","Ethical business culture own company","• Mutual trust, interest & respect between all  employees across the company","• Mutual trust, interest and respect generally exists among employees but not across the entire company","• There's a lack of mutual trust, interest & respect among employees","Ethical culture assessments","Management"]
[null,null,null,null,"• Standards, codes and requirements are taken seriously by all employees","• Not all employees take standards, codes and requirements seriously but many do","• Standards, codes and requirements are not taken seriously across the company"]
[null,null,null,null,"• Discussions on unethical conduct & moral issues/dilemmas are common","• Discussions on unethical conduct & moral issues/dilemmas is limited to major incidents only (i.e. ad hoc) ","• There are no discussions on unethical conduct & moral issues/dilemmas"]
[null,null,null,null,"• Reports on unethical conduct are always taken seriously, and corrections of unethical activities are encouraged and acknowledged","• Reports on unethical conduct are not taken seriously by all employees, and corrections of unethical conduct are not broadly acknowledged","• Reports on unethical conduct are usually ignored, and corrections of unethical activities are neither encouraged nor acknowledged"]
[null,null,null,null,"• Ethical conduct is highly valued and rewarded by senior management","• Ethical conduct is not equally valued, nor rewarded by senior management","• Ethical conduct is neither valued nor rewarded by senior management"]
[17,"Has your company been involved in criminal offences previously?","Companies that committed criminal offences previously have a higher risk of committing future offences","Criminal offences own company","• The company has not committed criminal offences or broken the law in the past","• There is no information whether the company has committed criminal offences or broken the law in the past","• The company has committed criminal offences and/or broken the law in the past","National privacy laws differ and may hinder answering this question. If available: criminal records, law enforcement reports, media coverage","Management/security "]
[18,"How would you rate the corruption level (according to the Transparency International Corruption Perception Index) in the countries where your company is active?","High levels of corruption in a country increases the risk of fraud ","Corruption level country own company","• The company is active in countries with low levels of corruption (rated 1-25 on the Index)","• The company is active in countries with medium levels of corruption (rated 26-75 on the Index)","•  The company is active in countries with high levels of corruption (rated 76 and above on the Index)","http://www.transparency.org","Security"]
[19,"How would you describe the financial strains imposed by your company on your direct supplier(s) ?","Financial strains imposed by companies on their direct supplier(s) can motivate the supplier to commit fraud ","• Companies establish prices in collaboration with suppliers (based on supplier profit data) and in agreement with common (worldwide) market prices","• The company sets fixed prices for direct supplier(s) in line with market prices, and supplier(s) have other customers","• The company typically buys from suppliers that offer the lowest price and suppliers are somewhat dependent on the company for their financial survival","• The company always buys from suppliers that offer the lowest prices and suppliers are completely dependent on the company for their financial survival","Annual reports of suppliers, company financial Reports","Management/ procurement"]
[20,"How would you describe the economic health of your direct supplier(s)?","The economic situation of the company can motivate the supplier(s) to commit fraud for economic survival","Economic conditions supplier","• The supplier(s) is profitable and achieving its financial targets","• The supplier(s) profits are declining, and there is a gap between their financial targets and actual performance","• There are financial losses and it is difficult to meet financial targets","Annual reports of suppliers, company financial Reports","Management/ procurement"]
[21,"What are the characteristics of the business strategy of your direct supplier(s) ?","Short-term financial goals, with strong emphasis to achieve such goals and without specifying the (legitimate) means by which to achieve them can motivate suppliers to commit fraud","Organizational strategy supplier","• Long term financial targets, coupled with food quality and safety goals, and the means by which the objectives should be achieved, are well specified","• Financial targets and food quality and safety goals are ambiguous, and there's a lack of clarity about the means to achieve these objectives","• There is a strong emphasis to achieve (short-term) financial goals, while the means to achieve them legitimately is not specified","Suppliers' mission statement and Code of Conduct","Management/ procurement"]
[22,"How would you describe the ethical business culture of your direct supplier(s) ?","Poor ethical business culture of companies can motivate potential offenders to commit fraud","Ethical business culture supplier","• Mutual trust, interest & respect between all  employees across the company","• Mutual trust, interest and respect generally exists among employees but not across the entire company","• There's a lack of mutual trust, interest & respect among employees","If available: ethical culture assessment. ","Procurement/ information provided by supplier"]
[null,null,null,null,"• Standards, codes and requirements are taken seriously by all employees","• Not all employees take standards, codes and requirements seriously but many do","• Standards, codes and requirements are not taken seriously across the company"]
[null,null,null,null,"• Discussions on unethical conduct & moral issues/dilemmas are common","• Discussions on unethical conduct & moral issues/dilemmas is limited to major incidents only (i.e. ad hoc) ","• There are no discussions on unethical conduct & moral issues/dilemmas","If not: employees' perception of supplier's ethical culture"]
[null,null,null,null,"• Reports on unethical conduct are always taken seriously, and corrections of unethical activities are encouraged and acknowledged","• Reports on unethical conduct are not taken seriously by all employees, and corrections of unethical conduct are not broadly acknowledged","• Reports on unethical conduct are usually ignored, and corrections of unethical activities are neither encouraged nor acknowledged"]
[null,null,null,null,"• Ethical conduct is highly valued and rewarded by senior management","• Ethical conduct is not equally valued, nor rewarded by senior management","• Ethical conduct is neither valued nor rewarded by senior management"]
[23,"Has your direct supplier(s) been involved in criminal offences previously ?","Companies that committed criminal offences previously have a higher risk of committing future offences","Criminal offences supplier","• The supplier has not committed criminal offences or broken the law in the past","• There is no information whether the supplier has committed criminal offences or broken the law in the past","• The supplier has committed criminal offences and/or broken the law in the past","National privacy laws differs and may hinder answering this question. If available: criminal records, law enforcement reports, media coverage","Security/procurement"]
[null,null,null,null,null,"• The supplier may have been committed criminal offences or broken the law in the past"]
[24,"Has your direct supplier(s) been a victim of food fraud committed by their suppliers, customers or other parties?","When a direct supplier has been a victim of  food fraud there is a higher risk to your company","Victimization of supplier","• The supplier has not been a victim of food fraud in the past","There is no information available as to whether the supplier has been a victim of food fraud in the past","The supplier has been a victim of food fraud in the past","National privacy laws differs and may hinder answering this question. If available: criminal records, law enforcement reports, media coverage","Security/procurement"]
[25,"How would you rate the corruption level (according to the Transparency International Corruption Perception Index) in the countries where your direct supplier(s) and customers are active?","High levels of corruption in a country increases the risk of fraud ","Corruption level country suppliers and customers","• Suppliers and customers are active in countries with low levels of corruption","• Suppliers and customers are active in countries with medium levels of corruption","• Suppliers and customers are active in countries with high levels of corruption","http://www.transparency.org","Security"]
[26,"How would you describe the economic health across your sector of the food supply chain (i.e. your company and your direct competitors)?","The economic situation across your sector can motivate offenders to commit fraud","Economic conditions branch of industry","• The company operates in a growing market(s)","• The company operates in a stable market ","• The company operates in a declining market(s)","Company data","Management/ procurement"]
[null,null,null,null,null,"• The company operates in growing and declining markets"]
[27,"Has your customer(s) been involved in criminal offences previously ?","Customers that committed criminal offences previously have a higher risk of committing future offences","Criminal offences supplier","• The supplier has not committed criminal offences or broken the law in the past","• There is no information whether the customer has committed criminal offences or broken the law in the past","• The customer has committed criminal offences and/or broken the law in the past","National privacy laws differs and may hinder answering this question. If available: criminal records, law enforcement reports, media coverage","Security/procurement"]
[null,null,null,null,null,"• The customer may have been committed criminal offences or broken the law in the past"]
[28,"How would you describe the ethical business culture across your sector of the food supply chain (i.e. your company and your direct competitors)?","Poor ethical business culture in a branch of industry can motivate potential offenders to commit fraud","Ethical business culture branch of industry","• Branch of industry culture is characterized by a high level of mutual trust and respect, ethical discussions and ethical conduct is highly valued between companies","• Branch of industry culture is characterized by overall mutual trust, limited and ad hoc ethical discussions and ethical conduct is moderately valued between companies","• Branch of industry culture is characterized by lack of mutual trust & interests, restricted/no moral/ethical discussions and ethical conduct is not valued between companies","Policy documents on ethics by branch or industry organization. Ethics being a topic of industry meetings. ","Management"]
[29,"How common are criminal offences across your sector of the food supply chain? (i.e. your company and your direct competitors)?","Criminal offences that have occurred previously across the sector have a higher risk of reoccurring and impacting your company","Historical evidence branch of industry","• There is no evidence of fraudulent activity or other forms of law breaking in our sector","• There may have been incidences of fraud across the sector but there is no specific information available","• There is well-known and documented evidence of fraudulent activity across our sector of the food industry","National privacy laws differs and may hinder answering this question. If available: criminal records, law enforcement reports, media coverage","Security"]
[30,"How would you rate the level of competition across your sector of the food supply chain (i.e. your company and your direct competitors)?","A high level of competition in a sector of the food industry may result in difficulties to reach financial goals by legitimate means, which can motivate potential offenders to commit fraud ","Level of competition branch of industry","• Low levels of competition across the sector","• Medium levels of competition across the sector","• Highly competitive sector of the food industry","Competitive intensity can be determined by the number of competitors in the sector","Management/ procurement/sales"]
[31,"Are there price differences as a result of regulatory differences across countries?","Price differences as a result of different regulation across countries can motivate potential offenders to commit fraud","Price asymmetries","• The price policy of food ingredients and food products is similar for all countries","• The price policy of food ingredients and food products is different in some countries","• The price policy of food ingredients and food products varies considerably across different countries",null,"Procurement / legal / regulatory"]
[]
[32,"How would you rate your company's raw material monitoring control systems' ability to detect fraud?","Detectability of adulterated and/or suspicious raw materials is enhanced when companies have a structured incoming material control system that includes: an evidence-based sampling plan for fraud detection; accurate and specific fraud detection methods; specific fraud monitoring procedures; and systematic record-keeping and documentation as an integral part of their FSMS","Fraud monitoring system raw materials","• Sampling plan only for safety and quality analyses but not for fraud check","• No systematic ad-hoc sampling for fraud analysis","• Systematic, evidence-based (using both historical and scientific data) sampling plan for fraud-related analyses","Documented FSMS plan; incoming material control program/plan; procedure for incoming material control","QA / laboratory"]
[null,null,null,null,"•  No methods for fraud detection in place; external fraud analysis only in case of inspection demands/fraud issues","• General screening (quick) methods in place but no (external) confirmatory fraud testing","• Specific fraud screening methods and systematic use of fit-for-purpose confirmatory techniques (in house or in collaboration with accredited laboratories)"]
[null,null,null,null,"•  No procedures for fraud monitoring tasks ","• General procedure for sampling and screening for monitoring of ingredient/raw material fraud issues","• Customized procedures for fraud monitoring and handling of non-conformities"]
[null,null,null,null,"•  No record keeping on adulterated or suspicious raw materials, and no documentation of fraud procedures","• Record-keeping in case of deviations; limited documentation on fraud monitoring procedures/systems","• Systematic record keeping and detailed documentation of fraud monitoring procedures & systems "]
[33,"Are the fraud monitoring tasks of your raw material control system verified in your company?","Systematic verification of fraud monitoring tasks at incoming material control, i.e. based on document & record analysis, observations, and actual testing by an autonomous controller enhances discovery of non-compliance practices is enhanced and assures adequate performance of the fraud monitoring tasks","Verification of fraud monitoring system raw materials","• No verification of fraud monitoring tasks at incoming material control","• Ad-hoc and or announced verification of fraud monitoring tasks; mainly based on analysis of records and check of presence of procedures (e.g. as part of auditing)","• Systematic and comprehensive verification (document & record analysis, observations, and actual testing), unannounced and performed by autonomous controller of fraud monitoring tasks","Internal/external audit reports on FSMS; incoming material control records; verification reports","QA/internal auditing"]
[null,null,null,null,null,"• Ad-hoc reporting of verification outcomes; mainly in case of deviations","• Systematic documentation of verification activities and outcomes"]
[34,"How would you describe the fraud related parts of your final product monitoring control system of your company?","A structured monitoring system for fraud detection in final products with an evidence based sampling plan for fraud detection, accurate and specific fraud detection methods, and fraud specific procedures and systematic record-keeping and documentation as integral part of their FSMS enhances detectability of internal fraudulent practices ","Fraud monitoring system final product","•  Sampling plan only for safety and quality analyses but not for authenticity check","• No systematic, ad-hoc sampling for fraud analysis","• Systematic, evidence-based (using both historical and scientific data) sampling plan for fraud-related analyses","Documented FSMS plan; final product control program/ plan; procedure(s) final product control/analysis","QA/ laboratory"]
[null,null,null,null,"•  No methods for fraud detection in place; external authenticity analysis only  in case of inspection demands/fraud issues","• General screening (quick) methods in place but no or ad-hoc (external) confirmatory fraud testing","• Specific fraud screening methods and systematic use of  fit-for-purpose confirmatory techniques (in house or in collaboration with accredited laboratory)"]
[null,null,null,null,"•  No procedures for fraud monitoring tasks ","• General procedure for sampling and screening for ad-hoc monitoring of products for fraud issues","• Customized procedures for fraud monitoring and handling of non- conformities"]
[null,null,null,null,"•  No record keeping on adulterated or suspicious raw materials and no documentation of fraud procedures","• Mainly record-keeping in case of deviations; limited documentation on fraud monitoring procedures/system","• Systematic-record keeping and detailed documentation of fraud monitoring procedures & fraud monitoring system design "]
[35,"Are the fraud monitoring tasks of your final product control system verified in your company?","Systematic verification of compliance to final product monitoring tasks (sampling, laboratory analysis, corrective actions, record-keeping & documentation) based on document & record analysis, observations, and actual testing by an autonomous controller (no conflicting interest) enhances discovery of systematic deviations","Verification of fraud monitoring system final product","• No verification of actual compliance to monitoring tasks at final product control","• Ad hoc and/or announced verification of compliance to monitoring tasks mainly based on analysis of records and check of presence of procedures (e.g. as part of auditing)","• Systematic, comprehensive (document & record analysis, observations, and actual verification testing) and unannounced  verification by autonomous controller","Internal/external audit reports on FSMS; final product control records; verification reports","QA/internal auditing"]
[null,null,null,null,null,"• Ad-hoc reporting of verification outcomes; mainly in case of deviations","• Systematic documentation of verification activities and outcomes"]
[36,"How extensive is the information system for internal control of mass balance flows in your company?","Systematically collected, accurate information on mass balance flows of all raw materials, ingredients, and final products throughout the company (including internal suppliers) and systematically analysis of the integral dataset, enhances discovery of flaws in mass balances, and provides evidence of fraud control (assurance)","Information system own company","• Basic administrative system with limited information or no specific information on mass balances of  incoming materials and final products","• Process monitoring information system with accurate information on mass balances of mainly bulk ingredients","• Established and comprehensive (accurate mass balance data, of all crucial ingredients, materials, & final product flows)  process monitoring information system dedicated for control of mass balance flows","information and documentation system","Finance"]
[null,null,null,null,"• Data only analyzed in case of inspection requirements","• No integral analysis of mass flow data throughout the company (including internal suppliers)","• Structured record keeping of mass flow information and systematic analysis of integral data of whole company (including internal suppliers)"]
[37,"How extensive is the tracking & tracing system of your company?","An integrated tracking and tracing system including clearly defined traceability resource units, collection of accurate and fraud-relevant information from direct supplier up to direct customer (one up - one down), and a robust data capturing and data retrieval system, enhances tracing and tracking of suspicious products/batches, and limits (safety, economic, brand) damage in case of fraud",null,"• Traceability system without clearly defined traceability resource units or units cannot be exactly defined (e.g. because of continuous flow).","• System with clearly defined traceability resource units; Collection of accurate information but not specifically addressing fraud issues, only information on company level","• System with clearly defined traceability resource units (product level; collection of accurate information including fraud-relevant issues from direct supplier up to direct customer","Documentation tracking and tracing system, quality management system manual","QA/logistics"]
[null,null,null,"Tracking and tracing system own company","• Uncertainty about accuracy of information, and  limited/no fraud relevant information","• Computer-based data capturing & retrieval system but not systematically controlled (restricted possibilities for fraud)","• Advanced automated and systematically controlled robust data capturing and data retrieval system (fraud proof)"]
[null,null,null,null,"• Data capturing and retrieval system is not fraud proof"]
[38,"Is integrity screening of employees common procedure in your company?","Application of acknowledged integrity screening methods for employment of personnel enhances identification of future employees prone to unethical behavior ","Integrity screening employees own company","• No integrity screening of employees","• Use of established integrity screening methods for employees at key positions","• Use of established integrity screening methods is standard for employment of all personnel","Personnel documents, protocols or guidelines for personnel employment","Human resources "]
[39,"Is there an ethical code of conduct or guideline in place and embedded in your company?","A transparent and specific ethical code of conduct or guidelines that is widely communicated and well embedded in management activities enhances prevention of unethical behavior","Ethical code of conduct own company","• No written code of ethical conduct or guideline exist","• General written code of ethical conduct or guidelines is available, but awareness amongst all personnel is limited, and or code is not explicitly embedded in management activities","• Detailed written code of ethical conduct or guideline is available and well embedded; awareness amongst all personnel is stimulated (e.g. posters, communication) and demonstrated in management activities","Code of conduct documents, training, posters, leaflets, company website","Human resources "]
[40,"Is there a whistle blowing system (system for reporting assumed fraudulent activities) in place in your company? ","A well-designed and implemented whistle blowing system, including an independent officer and protection system for whistle blowing, enhances discovery of fraudulent activities","Whistle blowing own company","• No whistle blowing system exists","• Whistle blowing system is available, but no clear protection system for the whistle blower is in place, and reporting of fraudulent activity goes to supervisor (no independent officer)","• Whistle blowing system is well-established and well-known among personnel, fraudulent practices can be reported to an independent officer, and anonymity of the whistle blower is strictly protected","Policy document of company, procedure for fraud reporting","Human resources "]
[41,"Do contractual requirements with your direct suppliers include elements that limit opportunities for fraud? ","Established, comprehensive contractual requirements explicitly addressing fraud prevention enhance the prevention of fraudulent practices","Contractual requirements suppliers","• Contractual requirements for direct suppliers are mainly set on logistic parameters: cost, amount and availability","• Contractual requirements are established together with direct supplier(s) for both logistic and safety & quality parameters","• Comprehensive contractual requirements established in close collaboration with direct supplier(s) addressing logistics, safety and quality, but also requirements on adoption of ethical code/guidelines, and adoption of similar technical fraud control measures","Purchase documentation system, purchase contracts","Procurement"]
[42,"What best describes the fraud control system of your direct supplier(s)?   ","Suppliers with well-designed and systematically audited Food Safety Management Systems that include dedicated fraud control measures enhances detectability of fraudulent products supplied to your company","Fraud control system supplier","• Direct supplier(s) don’t have a FSMS or the FSMS is limited (not audited externally, no fraud measures in place)","• Direct supplier(s) has a well established FSMS in place that is regularly audited by a 3rd party and uses basic fraud screening methods ","• Direct supplier(s) has a well established FSMS in place that is regularly audited by a 3rd party and systematically uses fraud screening methods and confirmatory tests to identify suspicious materials","Audit reports; relevant documents from direct supplier(s) if available ","QA/audit & control"]
[null,"NOTE:  As an alternative to answering this question yourself, direct suppliers can fill out the tool themselves with respect to the control measures as defined by the company"]
[43,"How extensive is the information system for control of mass balance flows of your direct supplier(s)? ","An advanced information system to control mass balance flows in the supplying company enhances discovery of problems in their mass balances and provide evidence of fraud control (assurance) to your company",null,"• A basic administrative system exists with limited/no specific information on mass balance flows of  incoming materials and final products","• A process monitoring information system exists with accurate information on mass balance flows of bulk ingredients only","• An established and comprehensive process monitoring information system exists dedicated to the control of mass balance flows (accurate mass balance data, of all crucial ingredients, materials, & final product flows)","Information and documentation system","Supplier/audit & control"]
[null,"NOTE: This question can be only asked directly of the supplier(s)",null,"Mass balance flow control system supplier","• Data only analyzed in case of inspection requirements","• No integral analysis of mass data flow across the company (including internal suppliers)","• Structured record keeping of mass data flow and systematic analysis of integral data across the company (including internal suppliers)"]
[44,"How extensive is the traceability system of your direct supplier(s)? ","Suppliers with well-designed and audited traceability systems that systematically communicate accurate and fraud-relevant information to your company, enhances traceability of suspicious products/batches and limits damage in case of fraud","Tracking and tracing system supplier","• Direct supplier(s) have a basic traceability system because of legal  requirements but it not designed according to best practice nor audited by a 3rd party","• Direct supplier(s) have a traceability system in place for safety issues that is based on a recognized standard and audited by a 3rd party","• Direct supplier(s) have a traceability system for safety issues based on a certified QA scheme(s) and based on contractual requirements as set and audited (2nd part) by your company; systematic, accurate and fraud relevant information exchange to your company","2nd party audit reports of direct supplier (2nd party audit refers here to auditing of the supplier by your company or by an external auditor on behalf of your company), 3rd party audit reports or relevant documents from direct supplier(s) if available ","QA/audit & control"]
[null,"NOTE:  As an alternative to answering this question yourself, direct suppliers can fill out the tool themselves with respect to the tracking & tracing system as defined by the company",null,null,"• Direct supplier(s) have a simple data capturing and retrieval system and there is no communication about deviations","• Direct supplier(s) have a simple digital data capturing and retrieval system, and information about suspicious materials is communicated ad hoc","• Direct supplier(s) have advanced digital robust data capturing system; fraud proof"]
[45,"How would you describe the social control and transparency of actions across your supply chain?","Extensive self-regulation and social control across the supply chain and transparent feedback/actions on criminal offences reduces opportunities and motives for potential offenders and enhances detectability of fraudulent behavior","Social control chain network","• No self-regulation and poor communication between companies across the supply chain","• The supply chain has a certain degree of self-regulation but communication depends on individual companies (i.e. not systematic)","• The supply chain self-regulates and communication between companies is very active",null,"QA/procurement"]
[null,null,null,null,"• Limited/no self-regulating tools (e.g. code of conduct, certification scheme) exist, limited/no monitoring on compliance","• Self-regulating tools (e.g. code of conduct, certification scheme) exist but are not widely implemented and compliance is not monitored systematically","• Self-regulating tools (e.g. code of conduct, certification scheme) are widely implemented and compliance is monitored systematically"]
[null,null,null,null,"• Unethical conduct is rarely communicated","• Only serious/obvious unethical conduct and/or incident are communicated","• All unethical conduct is systematically communicated across the supply chain and information is widely shared"]
[46,"How well established is guidance for fraud prevention and control across your sector of the food supply chain? (i.e. your company and your direct competitors)","Active communication of fraud incidents as well as guidelines, best practices and fraud monitoring and mitigation activates by companies supports the effectiveness of fraud monitoring systems","Fraud control system supplier","•  No specific guidelines for fraud mitigation exist or aren't shared; guidelines focus on safety only","• General guidelines (mainly via websites) for fraud mitigation measures are available, but there are no examples of best practices of mitigation measures","• Specific guidelines and examples of best practices for fraud monitoring & mitigation are provided actively via website, training, information brochures and other mediums ","Industry-wide organization and association websites: e.g. https://gmpplus.org/pagina/7501/cheap-is-too-good-to-be-true.aspx","QA/procurement"]
[47,"How would you describe your national food policy? (i.e. country-level) ","National food policy is the basis for legal controls. National food policy specifically addressing fraud and harmonized with internationally recognized recommendations enables systematic and consistent controls for food fraud mitigation","National food policy","• Only a general national food policy exists without specific legislative requirements for food fraud mitigation","• National food policy with generally defined legislation for food fraud mitigation but it is not harmonized with internationally recognized recommendations for food fraud mitigation","• Well established national food policy with detailed specifically defined legislation to ,mitigate against food fraud that is harmonized with internationally recognized recommendations for food fraud mitigation","Websites of policy makers. For example: https://www.food.gov.uk/enforcement/foodfraud http://ec.europa.eu/food/food/horsemeat/index_en.htm","Legal / regulatory"]
[]
[48,"How well are fraud prevention laws enforced locally?","National enforcement practices specifically aimed at food fraud and systematically supported by fines/sanctions helps to expand control measures and enhances fraud detection and prevention","Enforcement practice chain network","• No national fraud related enforcement practices exist","• Fraud-related enforcement practices exist but with low frequency of inspections by regulatory/law enforcement agencies","• Systematic fraud-related enforcement practices with risk-based frequency of inspections by regulatory/law enforcement agencies","Websites of national food authorities","Legal / regulatory"]
[null,null,null,null,"• Very limited or no fines/sanctions","• Low level of fines/sanctions with little financial impact ","• High level of fines/sanctions with substantial financial impact"]
[49,"How well are fraud related laws enforced across your international supply chain?","National enforcement practices aimed at food fraud aligned across links of the international supply chain, supported by fines/sanctions, increases the effectiveness of control measures and enhances fraud detection","Enforcement practice chain network","• Fraud related enforcement practices are lacking at most stages across the international supply chain","• Fraud related enforcement practices exist across parts of the international supply chain but the frequency of inspections by regulatory/law enforcement agencies varies","• Fraud related enforcement practices are aligned across all stages of the international supply chain with risk-based frequency of inspections by regulatory/law enforcement agencies","Websites of all national food authorities involved in the international supply chain","Legal / regulatory"]
[null,null,null,null,"• Little or no fines/sanctions and the financial impact is minimal","• Fines/sanctions vary considerably across the international supply chain","• High level of fines/sanctions with substantial financial impact"]
[50,"Does your company have fraud contingency measures in place?","An integrated risk/contingency plan for both fraud and food safety issues that is science-based, well documented and updated regularly can diminish the impact and consequences of fraud issues (internal or external)",null,"• No documented risk/contingency plan for fraud issues is in place","• A documented risk/contingency plan is in place with communication principles and tools for safety issues and recalls, but fraud issues not explicitly addressed","• An integrated risk/contingency plan for both fraud and safety issues is in place, with detailed communication principles and tools that are well documented and updated regularly","FSMS documents, business continuity plans, risk communication plans","QA/risk/public relations"]

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[null,"1. Complexity of adulteration raw materials","2. Availability technology and knowledge to adulterate raw materials","3. Detectability adulteration raw materials","4. Availability technology and knowledge to adulterate final products","5. Detectability adulteration final products","6. Complexity of counterfeiting","7. Detectability of counferfeiting","8. Interference processing lines","9. Transparency chain network","10. Historical evidence fraud raw materials","11. Historical evidence fraud final products","12. Supply and pricing raw materials","13. Valuable components or attributes raw materials","14. Economic conditions own company","15. Organizational strategy own company","16. Ethical business culture own company","17. Criminal offences own company","18. Corruption level country own company","19. Financial strains supplier","20. Econ. conditions supplier","21. Organizational strategy supplier","22. Ethical business culture supplier","23. Criminal offences supplier","24. Victimization of supplier","25. Corruption level country supplier","26. Economic conditions branch of industry","27. Criminal offences customer","28. Ethical business culture branch of industry","29. Historical evidence branch of industry","30. Level of competition branch of industry","31. Price asymmetries",null,"32. Fraud monitoring system raw materials","33. Verification of fraud mon. system raw materials","34. Fraud monitoring system final products","35. Verification of fraud monitoring system final products","36. Information system own company","37. Tracking and tracing system own company","38. Integrity screening own employees","39. Ethical code of conduct own company","40. Whistle blowing own company","41. Contractual requir. suppliers","42. Fraud control system supplier","43. Mass bal.  contr.  supplier","44. Tracking and tracing system supplier","45. Social control chain network","46. Fraud control industry","47. National food policy","48. Law enforcement local chain","49. Law enforcement chain network","50. Contingency"]
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[null,"Opportunities",null,null,null,null,null,null,null,null,null,null,"Motivations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Control measures"]
[null,"1. Complexity of adulteration raw materials","2. Availability technol/knowl. to adult. raw materials","3. Detectability adulteration raw materials","4. Availability technology and knowledge to adulterate final products","5. Detectability adulteration final products","6. Complexity of counterfeiting","7. Detectability of counferfeiting","8. Interference processing lines","9. Transparency chain network","10. Historical evidence fraud raw materials","11. Historical evidence fraud final products","12. Supply and pricing raw materials","13. Valuable components or attributes raw materials","14. Economic conditions own company","15. Organizational strategy own company","16. Ethical business culture own company","17. Criminal offences own company","18. Corruption level country own company","19. Financial strains supplier","20. Econ. conditions supplier","21. Organizational strategy supplier","22. Ethical business culture supplier","23. Criminal offences supplier","24. Victimization of supplier","25. Corruption level country supplier","26. Economic conditions branch of industry","27. Criminal offences customer","28. Ethical business culture branch of industry","29. Historical evidence branch of industry","30. Level of competition branch of industry","31. Price asymmetries",null,"32. Fraud monitoring system raw materials","33. Verification of fraud mon. system raw materials","34. Fraud monitoring system final products","35. Verification of fraud monitoring system final products","36. Information system own company","37. Tracking and tracing system own company","38. Integrity screening own employees","39. Ethical code of conduct own company","40. Whistle blowing own company","41. Contractual requir. suppliers","42. Fraud control system supplier","43. Mass bal.  contr.  supplier","44. Tracking and tracing system supplier","45. Social control chain network","46. Fraud control industry","47. National food policy","48. Law enforcement local chain","49. Law enforcement chain network","50. Contingency"]
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["Certainty",{"$f":"Questionnaire!$L$3","v":0},{"$f":"Questionnaire!$L$4","v":0},{"$f":"Questionnaire!$L$6","v":0},{"$f":"Questionnaire!$L$7","v":0},{"$f":"Questionnaire!$L$9","v":0},{"$f":"Questionnaire!$L$10","v":0},{"$f":"Questionnaire!$L$11","v":0},{"$f":"Questionnaire!$L$12","v":0},{"$f":"Questionnaire!$L$13","v":0},{"$f":"Questionnaire!$L$16","v":0},{"$f":"Questionnaire!$L$18","v":0},{"$f":"Questionnaire!$L$20","v":0},{"$f":"Questionnaire!$L$25","v":0},{"$f":"Questionnaire!$L$26","v":0},{"$f":"Questionnaire!$L$27","v":0},{"$f":"Questionnaire!$L$29","v":0},{"$f":"Questionnaire!$L$34","v":0},{"$f":"Questionnaire!$L$35","v":0},{"$f":"Questionnaire!$L$36","v":0},{"$f":"Questionnaire!$L$37","v":0},{"$f":"Questionnaire!$L$38","v":0},{"$f":"Questionnaire!$L$39","v":0},{"$f":"Questionnaire!$L$44","v":0},{"$f":"Questionnaire!$L$46","v":0},{"$f":"Questionnaire!$L$47","v":0},{"$f":"Questionnaire!$L$48","v":0},{"$f":"Questionnaire!$L$50","v":0},{"$f":"Questionnaire!$L$52","v":0},{"$f":"Questionnaire!$L$53","v":0},{"$f":"Questionnaire!$L$54","v":0},{"$f":"Questionnaire!$L$55","v":0},null,{"$f":"Questionnaire!$L$57","v":0},{"$f":"Questionnaire!$L$61","v":0},{"$f":"Questionnaire!$L$63","v":0},{"$f":"Questionnaire!$L$67","v":0},{"$f":"Questionnaire!$L$69","v":0},{"$f":"Questionnaire!$L$71","v":0},{"$f":"Questionnaire!$L$74","v":0},{"$f":"Questionnaire!$L$75","v":0},{"$f":"Questionnaire!$L$76","v":0},{"$f":"Questionnaire!$L$77","v":0},{"$f":"Questionnaire!$L$78","v":0},{"$f":"Questionnaire!$L$80","v":0},{"$f":"Questionnaire!$L$82","v":0},{"$f":"Questionnaire!$L$84","v":0},{"$f":"Questionnaire!$L$87","v":0},{"$f":"Questionnaire!$L$88","v":0},{"$f":"Questionnaire!$L$90","v":0},{"$f":"Questionnaire!$L$92","v":0},{"$f":"Questionnaire!$L$94","v":0}]

{"sheet":"Output sheet","index":5,"n_rows":9,"n_cols":6,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,1,6,5],[8,1,8,5],[1,0,5,0]]}
[]
["Assessment: evaluation results","Risks","Risk level (high/low)",null,"Control measures","Level of adequacy (high/low)"]
[null,"Opportunities","high",null,"Internal hard controls","low"]
[null,"Motivations own company","high",null,"Internal soft controls","low"]
[null,"Motivations direct supplier(s)","high",null,"External supplier(s) controls","low"]
[null,"Motivations chain/industry/int.","high",null,"External chain/industry/int. controls","low"]
["Conclusions","Abcdefg"]
[]
["Proposed mitigation","Abcdefg"]

{"sheet":"Report","index":6,"n_rows":6,"n_cols":3,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Company Report Name:","Report Y Company X-1"]
[]
[null,{"$f":"TODAY()","v":"2018-02-23"}]
[]
[null,null,"End of Fraud Vulnerability Self-Assessment Report"]