Kickbacks usually entail illicit payments or bribes provided to individuals or entities to sway decision-making or garner preferential treatment. Given that the fraud would impact both internal and external stakeholders, possibly private and public investors, a $2 million loss could significantly affect the company's financial statements and the company's financial health. Regarding the legal actions available to fraud examiners, (a) In this scenario the fraud is a criminal activity committed by the purchasing agent, the fraud investigator can report the matter to law enforcement authorities such as the police, potentially resulting in criminal charges against the purchasing agent. With the criminal charges being levied against the purchasing agent, then the authorities can seize the assets and recover some of the funds that was lost. (b) The fraud investigator can work with the purchasing and the company to negotiate a restitution agreement, where the purchasing agent agrees to repay the loss funds to the company as part of a resolution to the fraud case