How do we determine whether billed construction services were actually provided?
Description: During the construction of the car factory there were reasons to believe that there are irregularities in the billing. Group Audit is competent for legal, fiscal and commercial technical issues, but they cannot judge whether the designated positions in the invoices were indeed installed as ordered.
My job was to check the charged masses with technical expertise by measure and weigh. If the masses are no longer detectable, because they are not accessible any more (buried in the ground, hidden behind the facade, built as a temporary scaffold or makeshift, and many more), their plausibility have to be checked.
Procedure: With the responsible companies the performances were measured and the results compared with the invoice items.