several delivery notes for "agricultural machinery" recording deliveries of crates of what are described as "machinery parts" to several countries in the world where there are local conflicts. These delivery notes had been kept in a separate
file in the CEO's office and marked 'confidential' and the auditors had been given it by the CEO's secretary, by accident, when requesting information about another, unrelated issue. No other documentation appears to exist in respect of the client's names recorded on the delivery notes and they do not appear in the sales ledger.