This paper develops a conceptual framework to decide when to implement analytical testing programmes for fraud, and a framework to consider the economic costs of fraud and the benefits of its early detection. Factors associated with statistical sampling for fraud detection were considered. Choice of sampling location on the overall food-chain may influence the likelihood of fraud detection.
The paper is the final Scientific Opinion (SO) paper in a series of 6 SO papers developed in the EU Project FoodIntegrity.
The full open access paper is available here. Access to the other 5 Scientific Opinion papers is in the publications section of the FoodIntegrity website.