As you may be able to imagine, fraud is a significant potential issue in the purchasing (procurement) area/department due to the amount of money involved in spending and/or committing on the behalf of most firms. For example, the amount of money involved in negotiating and procuring from vendors raw materials for production; in negotiating and procuring other non-production related goods and services from other vendors (for example: IT-related goods and services; travel bookings and related costs and reimbursements from airlines and hotels; discounts and rebates from vendors for early payment or meeting certain volume commitments in order to meet, earn, and receive volume-related rebates); and the like. What are two potential fraud issues that could be occurring in the purchasing (procurement) area/department of a company?