Gardai said the man, 50, was taken into custody in Co Kildare.
It is alleged the man, in his role as a procurement manager for a large retail business, received bribes from a supplier.
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The retailer in question reported the allegation to the Garda in March and is co-operating fully with the investigation.
Gardai from the Anti-Corruption Unit and the National Economic Crime Bureau were involved in the arrest.
