According to a statement released by SQM in mid-December the key findings of the report included that "payments were identified that had been authorised by (...) [Patricio Contesse], for which the company did not find sufficient supporting documentation". It added that "no evidence" was found demonstrating that payments were made "in order to induce a public official to act or refrain from acting in order to assist SQM obtain economic benefits".
The third and fourth findings related to a cost centre managed by Contesse. The report concluded that "the company's books did not accurately reflect transactions that have been questioned" (though they were "below the materiality threshold" defined by SQM's external auditors) and that "SQM's internal controls were not sufficient to supervise the expenses made by the cost centre".
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