[Gustavo Fernandes]

1- The correct method in this case would be the square root approach, given that the number of farms exceeds 50. Considering the risk analysis, I would separate the regions.

2- To ensure there is no double counting, I would review transaction reports and records in the SAP system to ensure each transaction and supplier is accurately recorded and not duplicated. I would reconcile the total number of suppliers with the traceability data to ensure the accuracy of the information. Additionally, I would verify that the traceability data sources are distinct and that there is no overlap of information between different regions.

3- To ensure no triangulation is occurring, I would review the documentation for the commodities to confirm that products are correctly identified with their region of origin. I would check the traceability system to ensure that the origin of the commodities is well-controlled and compare transactions and records in the SAP system with the traceability data to identify any discrepancies. Additionally, interviews with suppliers could help uncover any errors or inconsistencies regarding the shipment information.