Let me try and explain how it works, an accountant just checks if the transactions can be accounted for all he or she dose is count and account. There is no questions asked concerning the purchase price of the goods.
This is where no lets imagine a corruption scenario, an EU official wants to make money with his EU friends and some non EU players.
Creating the specification:
This is a fundamental part of the scam, the specification is tailored to make any other bidder to the tender fail so that the chosen bidder can win easily on a technical basis it also has to be sufficiently vague to enable easy over billing.
Creating the company structure.
The best way is to buy a failing business with a history, it makes it less evident that this company is just a cover for the operation.
Then you need to have the hand on the individual that will define if the tender was technically compliant
this is where you give the "coups de grace" to any competition and you award the contract and make a hefty profit at the expense of the poor EU citizens.
Oh and you the EU citizen has no right to see the sale contract according to an EU directive.
