I think there were some fundamental monitoring mechanisms missing in terms of contract management.
In fact, several invoices were paid without questioning the charges or requesting supporting documentation, such as employee time sheets.
We mentioned some call centre invoices where too many hours were billed in one day. When we asked EDC about this, they turned to Accenture, who informed them that this represented other work that was acceptable under the contract.
In my opinion, however, this type of questioning and contract management should have been done prior to our audit.