Table 2 Significance of differences (p < 0.05) and mean ranks of fraud vulnerability scores for individual fraud factors based on commodity and supply chain node

1

Complexity of adulteration of raw materials

12

25

13

<0.001*

15

15

19

18

0.630

2

Availability technology and knowledge to adulterate raw materials

18

19

13

0.093

14

21

14

18

0.180

3

Fraud detectability in raw materials

14

21

15

0.110

16

16

15

20

0.682

4

Technology and knowledge to adulterate final products

18

16

16

0.816

12

23

15

17

0.089

5

Fraud detectability in final products

16

17

16

0.931

13

18

16

22

0.195

8

Access to production lines/processing activities

16

15

19

0.423

n/a

n/a

n/a

n/a

n/a

9

Transparency in the chain network

16

18

16

0.684

16

15

18

17

0.548

10

Historical evidence of fraud in raw materials

16

20

14

0.175

17

17

19

13

0.614

11

Historical evidence of fraud in final products

16

18

15

0.620

16

17

19

13

0.544

12

Supply and pricing raw materials

19

18

12

0.146

17

17

16

16

0.991

13

Valuable components or attributes

18

15

17

0.685

18

16

14

17

0.618

14

Economic health own company

15

17

17

0.667

17

18

16

14

0.655

19

Financial strains supplier

16

18

15

0.582

18

16

16

15

0.841

20

Economic health supplier

15

19

16

0.546

17

14

20

16

0.562

26

Economic health sector

14

18

18

0.558

13

17

16

22

0.283

30

Level of competition branch of industry

16

17

17

0.873

17

19

14

16

0.582

31

Price asymmetries

16

18

15

0.814

15

18

17

16

0.956

15

Organisational strategy own company

15

17

17

0.631

18

17

17

15

0.804

16

Ethical business culture own company

16

16

18

0.691

16

16

16

19

0.722

17

Criminal offences own company

16

16

18

0.333

16

18

16

17

0.228

18

Corruption level country own company

15

17

17

0.631

20

13

13

19

0.914

21

Organisational strategy supplier

14

18

18

0.373

20

14

16

17

0.155

22

Ethical business culture supplier

14

20

16

0.254

17

13

19

17

0.391

23

Criminal offences supplier

16

16

17

0.973

19

11

17

19

0.593

24

Victimisation of supplier

13

19

19

0.110

18

15

18

14

0.208

25

Corruption level country supplier

14

24

11

0.002*

13

17

16

22

0.665

27

Criminal offences customer

15

17

17

0.709

14

13

21

21

0.041*

28

Ethical business culture branch of industry

16

17

16

0.971

18

17

17

14

0.851

29

Historical evidence branch of industry

17

17

16

0.916

14

18

18

16

0.743

32

Fraud monitoring system raw materials

17

20

13

0.281

14

18

18

16

0.464

33

Verification of fraud monitoring system raw materials

17

18

14

0.530

18

19

18

10

0.297

34

Fraud monitoring system final products

17

20

12

0.178

18

18

19

9

0.165

35

Verification of fraud monitoring system final products

17

18

14

0.530

18

19

18

10

0.276

36

Information system own company

18

19

13

0.251

19

22

15

7

0.004*

37

Tracking and tracing system own company

19

18

13

0.229

19

21

15

9

0.016*

42

Fraud monitoring system supplier

21

16

12

0.017*

15

21

16

13

0.209

43

Information system supplier

17

17

15

0.866

18

22

13

12

0.031*

44

Tracking and tracing system supplier

17

16

16

0.907

18

21

14

12

0.069

50

Contingency plan

16

19

15

0.515

19

18

15

13

0.315

38

Integrity screening own employees

18

18

13

0.276

15

19

17

16

0.880

39

Ethical code of conduct own company

18

17

15

0.795

19

18

14

15

0.439

40

Whistle blowing own company

14

20

17

0.282

20

16

15

14

0.338

41

Contractual requirements supplier

18

18

13

0.366

18

19

15

13

0.559

45

Social control chain network

15

18

17

0.741

18

19

15

12

0.405

46

Fraud control industry

16

17

16

0.949

20

22

12

11

0.03*

47

National food policy

17

17

15

0.832

16

21

15

14

0.326

48

Law enforcement local chain

19

13

18

0.184

18

23

13

12

0.006*

49

Law enforcement chain network

20

15

15

0.093

16

22

13

15

0.020*