The firm are looking for team leaders, store managers, assistant managers and sandwich artists - who make the food to customer requirements.

They allegedly took with them the company's customer and dealer lists, customer requirements, computer programs, sales procedures and other confidential information.

But the need to comply with regulatory and customer requirements varies by industry, with electronics and consumer goods companies much more likely to face such requirements.

It added that the price cuts were a response to changing customer requirements.

During this transition, the critical nature of audit event reporting gradually transformed into low priority customer requirements.