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  • 1. Delivering distinctive client service inForensic. Advisory. Fraud 2011/2012
  • 2. Our philosophy… Our approaches Contents revolve around a Page simple idea: 1. Our testimonials 3 2. Our partners 4 “improving the client’s 3.  Our typical methodology 14 4.  Our selected client list 16 5. Our services 21 condition.” 6. Our leadership 27 2 Forensic. Advisory. Fraud
  • 3. Improving the client’s condition…Case study 1: ACDI/ VOCAOur client ACDI/ VOCA, asked us to undertake mobilephone Forensic Investigation and track an anonymouscaller to one of ACDI/VOCA’s staff. The staff alleged thecaller had made death threats.We were asked to confirm the staff’s story, and if true, “Summit Consultingtrace the caller. We undertook mobile telephone gave recommendationsforensics, as well as liaised with the telecom provider to that were constructive,identify the origin of the call with the aim of identifying creative, accurate andthe caller and tracking him or her. actionable”,Working with the Uganda Police, we obtained the Iven L. Ose, Program Managernecessary legal mandate and successfully ACDI VOCA – USAID P.L. 480 Tittle IIcompleted the assignment. Food Security Program 3 Forensic. Advisory. Fraud
  • 4. Summit Consulting’s global network & technology partners… SCL has proven, scalable, global, and robust consulting tools and a network of professionals with operations in over 120 countries. We are affiliated to Custom IT Solutions (C.I.T.S), Risk Wizard & TAMP systems. These gives us access to global resources when needed. Ourtechnology partners… 4 Forensic. Advisory. Fraud
  • 5. You get solutions that last… We provide innovative ideas that improve your condition. When you bring us on, it all adds up! Our team consists of professionals with experience in digital forensic, fraud prevention, investigations and legal issues. Our work is collaborative involving skills transfer to your team. 5 Forensic. Advisory. Fraud
  • 6. Meet our premier digital forensic partner… SCL is affiliated to C.I.T.S, the premier forensic solutions provider based in S.A.About C.I.T.S This means you get access to a worldwide network of professionalC.I.T.S. is the leading provider of digitalforensic solutions to the industry. C.I.TS. services firms with a wealth of practicalprovides customers with a one stop digital experience in digital or computerforensic shop. The objective is to get forensics. Even if you are new to IT, you’llcustomers self-sufficient in performingdigital and fraud investigations love it. Everything is automated. It isprofessionally. CITS has presence in 4 always better to know the what, where,countries in Africa. In Uganda, Summit when, why and how.Consulting represents the company. We let you know the truth. 6 
 Forensic. Advisory. Fraud
  • 7. Improving the client’s condition…Case study 2: Pride Microfinance Ltd “Your forensic investigation services are superb. You notPML experienced a fraud incident. They needed only look at the cause of thecompetent professionals to investigate and get to the problem, but identify theculprit, as well as provide assurance to the Board of smallest thing which causedwhat, how, when and why the incident occurred. SCL got the problem. You helped usthe job. find the who, what, why and how of the fraud incident.We did a forensic investigation of the PML systems – Thank you”,including database analysis of all bank applications usingthe industry standard tools including Encase. We Dan Ivan Nabwira, Head ofextracted data, analyzed it and interviewed staff. We Internal Audituncovered a total loss of [xxx – can’t say the amount due Pride Microfinance Ltdto confidentiality] and advised on controls to preventrecurrence.We attended the disciplinary hearing and had responsiblestaff appropriately held accountable. This helpedmanagement, and the Board, get peace of mind again! 7 Forensic. Advisory. Fraud
  • 8. Our global professional memberships… We are also affiliated to The Association of Certified Fraud Examiners. This gives us a unique position to:About ACFE •  Access premier anti-fraud and anti-The ACFE is the worlds largest anti- corruption resources world-widefraud organization and premier •  Have a network of anti-fraudprovider of anti-fraud training and professionals who are able to provideeducation. Together with nearly 60,000members, the ACFE is reducing insights and solve any complex fraudbusiness fraud world-wide and case using some of the mostinspiring public confidence in theintegrity and objectivity within the contemporary tools and approachesprofession. available •  Work with reputable people 8 Forensic. Advisory. Fraud
  • 9. Our premier Disaster Recovery partner… Summit Consulting is affiliated with TAMP Systems, a company based in New York, USA.About TAMP SystemsTAMP Systems is one of the few companies Working with SCL means:worldwide with a CBCV (Certified Business •  You get best practices in whateverContinuity Vendor) certification from DisasterRecovery Institute International (DRI), you do.which is the world-wide leader for education and •  You have reputable partners withcertifications in Business ContinuityManagement (BCM). global perspectives for your local challenges 9 Forensic. Advisory. Fraud
  • 10. Our premier risk management partner… Summit Consulting is the authorizedAbout Risk Wizard distributor of risk wizard solutions inRisk Wizard is a private company formed East Africa. Riskin early 2000 and based in Melbourne, Wizard is a totalAustralia. Risk Wizard is an experienced solution for risk,provider of Governance, Risk and audit & compliance.Compliance (GRC) software. The company It automates yourspecializes in providing top enterprise- auditing processes&wide risk management solutions with documentation soclients spread world-wide. that you can focus on value addition! 10 Forensic. Advisory. Fraud
  • 11. Improving the client’s condition…Case study 3: Public Procurement &Disposal of assets Authority (PPDA)When PPDA needed consultants to assist in enterprise-wide risk management, they turned to SummitConsulting. “Summit Consultants are not only professional but veryWorking closely with management, we reviewed PPDA’s competent and forthright. Yourmandate, objectives and key strategic priorities. We ability to keep us up-to-dateinterviewed staff, met external stakeholders and read on the assignment, as well asdocuments until we understood PPDA in and out. In the deliver on time is excellent.”,end, we produced a risk register, a risk policy and risk Agnes A. Ojiambo,management implementation action plan. Head of Internal Audit; PPDATo day, PPDA is implementing a robust enterprise-wide riskmanagement system in place. 11 Forensic. Advisory. Fraud
  • 12. Improving the client’s condition…Case study 4: Ministry of Finance,Planning & Economic Development –Internal Audit Directorate Ministry of Finance Planning & Economic DevelopmentWhen PPDA MoFPED needed an exceptional anti-fraud Mustapha, you are always onespeaker at their annual audit committee retreat for allcommittee members of several Ministries of of our best speakers at ourGovernment, they turned to Summit Consulting’s annual Public Accounts AuditMustapha Mugisa. Committee members retreat. I recommend you, and would re-A certified fraud examiner, Mustapha makes over 10 hire you again and again…”,fraud related presentations on a monthly basis to severalaudiences in Uganda and broad. He is a known authority Dr. Fixon Akonya Okonye,in this area. To date, SCL remains one of the preferred Commissioner for Internal Audit,speakers on fraud at the MoFPED’s retreat! MoFPED. 12 Forensic. Advisory. Fraud
  • 13. Our approaches focus on collaboration & knowledge transfer.13 Forensic. Advisory. Fraud
  • 14. Our typical assignment methodology… ----------- [ man days] project duration ----------------- Key Project Project Management and Quality Control Stages 1 Project Initiation 2 Data Collection & Analysis. Documentation Reports Planning 3 meeting Review & Recommendations 4 Process Analysis Communicate Results Stakeholder Management & Communication Stakeholder Management & Communication 1 2 3 4 Key Activities Introductory meetings, Current State Assessment – gap Documentation of reports Desktop reviews, analysis and improvement and analysis of results Documentation of final documentation of areas. The ideal way to report processes in place implement the solutions.  Final Report   End of assignt prstnKey Deliverables Draft Reports, systems   Manuals Initial findings  Process weaknesses  Implementation action  Improvement ideas plan 14 Forensic. Advisory. Fraud
  • 15. Who we are …Consistent, professional, collaborative and diverseWe are the trusted advisor and counselor tomany of the most influential businesses and We take pride in doing the right thing, ratherinstitutions in the region. than what is right for the profitability of SCL.We are problem solvers with a passion for excellence. We areintellectually curious and highly collaborative. We minimize hierarchy Approaches at SCL areand focus on transferring knowledge to our clients through empowering not about rising abovethem with information. We don’t regard individuals based on their others, but helpingtitle, but their competence and leadership. We uphold the obligation –not a right, but an obligation – for each member of our firm to question others (clients andanything that he or she feels is not right for a client. consultants) exceed their own expectations.We go to extraordinary lengths to support the people we hire tosucceed. We have a passion for helping the people we work with. Thispassion to help continues in our alumni, who remain connected andloyal to our firm and its people. Those who join Summit Consulting Ltdjoin people bound by a shared set of values and a culture of support,caring, trust, respect, and interdependence. 15 Forensic. Advisory. Fraud
  • 16. Our client list for anti-fraud training, investigations…Ministry of Finance Planning & Economic Development 16 And many more … Forensic. Advisory. Fraud
  • 17. Who we are, cont’d…Compliant and agileSCL is registered under the Companies Act(Cap110 of the Laws of Uganda) companylimited by shares, Certificate of Incorporationnumber 88008.The firm is registered with the Uganda Revenue Authority (URA), withTIN No: 1000189386. We are duly compliant with all the existinglaws and regulations including NSSF and other local council licenses.SCL shareholders are members of the Institute of Certified PublicAccountants of Uganda (ICPAU) and are accordingly regulated by theInstitute. One of the shareholders, Mustapha Mugisa, is a CertifiedFraud Examiner, and member of the Association of Certified Fraud We offer practical solutions toExaminers (ACFE), Certified Information Systems Auditor (CISA), complex real-life businessCertified Forensic Accountant (Cr.FA) and also has Master of Business challenges. We are compliant.Administration (MBA) of Makerere University Kampala. Mustapha has awealth of experience in fraud investigations, digital forensics, ethicalhacking, fraud prevention and training. 17 Forensic. Advisory. Fraud
  • 18. Our values…and how we live by them.
  • 19. We speak the client’s language…Our clients call us when they have something pressing on their minds—whether it is a major strategic or operational need or anorganizational challenge. They look to us for honest, objective,thoughtful, and experienced advice.Our clients talk to us when they find themselves under pressure to deliver results.You can call us in uncertain times. You [our client] talk to us when information isdifficult to get and insights are scarce. You can call us whenever you need to makedecisions that will have major consequences for your people and your organizations.If you want a truly local insights with a global perspective, call us.With our broad reach across industries, functions, and geographies, we speak ourclients’ language. We live where they live. We understand their business. We help We focus at the biggerpeople and companies explore extraordinary opportunities, manage and sustain picture. We align thegrowth, and maximize revenue. We have established out selves as premier providers client’s business toof business risk, forensic, fraud and advisory services. Under advisory, we providebusiness planning services and corporate improvement. best practice. 19 Forensic. Advisory. Fraud
  • 20. How we do it…We build relationships based on trust…Follow the top management approachWe find and solve the most critical and challenging problems. We take an overall,independent, and fact-based view of a client’s performance. We rely on facts because theyprovide clarity and align people. Facts are the global management language. We work withfacts to provide credible recommendations. We work directly with leaders who can partnerwith us to develop and accept recommendations and have the ability to implement them.Use our local and global network to deliver the best of the firm to all clientsNo one at SCL "owns" a client relationship. We rely on multiple people, not a singleconsultant or a single office, to provide leadership and our high standard of client servicein each situation. We draw on our global partnerships (where need be) of internal orexternal expertise to bring together the right minds for the right solutions. SCL partnerswith JIAN, one of the leading business planning software developer. We know that to improveBuild enduring relationships based on trust the client’s condition needsWe earn our clients’ trust. We do this through our consistently superior service, our to develop strongprofessional conduct, and our complete commitment. Each one of us is responsible for relationships.earning and keeping our clients’ trust with our individual behavior and the quality of ourwork. We care for our clients as people and organizations, even when we are not servingthem. We do that. Always. 20 Forensic. Advisory. Fraud
  • 21. We get you to the TRUTH…Know the smallest thing that was the source of the problem…including the who, what, when, where and how & why – andlet us take care of all the legal issues involved. That is theobjective of a forensic investigation. Our services in Forensic. Advisory. Fraud
  • 22. Forensic investigations…For BudduSoft, we undertook detailed forensicinvestigation over the alleged theft of Ugx. Did you know?50,000,000 (Uganda Shillings Fifty Million) by the An average organizationcompany’s accountant in creative accounting loses about 5% of itsaccumulated over 18 months during the start-up annual revenue to fraud?phase of the company. And then we wonder why we never grow!Our work involved data collection and analysis, forensic Source: ACFE report to the nation, 2010data extraction using forensic tools and reviews,predication analysis, investigation and reporting. We “Mustapha, is one of the bestsuccessfully identified the scheme used to defraud the consultants I have ever known. Everycompany, and identified the exact person who installed meeting with you is a learning experience. Thanks for helping usthe fraudulent application responsible for the fraud. The save our much needed Ugx. 50m!”suspect was successfully held accountable for the loss. Ali Jjunju, BudduSoft CEO 22 Forensic. Advisory. Fraud
  • 23. Forensic investigations… We offer a wide range of services in the following areas: Problem solving Proactive Problem solving Proactive   Misconduct & Fraud Diagnostic   Expert Witness   Alternative Dispute   Fraud Investigations   Corporate Intelligence / Public (Quantum / Liability) Resolution (incl.   Forensic Technology (incl. Data Research   Forensic Valuations expert determinations) Cyber Crime Response)   Audit Risk Analysis   Insurance Claims Services   Forensic   Security Consulting   Asset Recovery / Tracing Transaction   Regulatory Investigations   Class Action Services Services   IP Investigations   Anti-Money Laundering   Document Management   Compliance Advisory   Investigations for the   Digital Evidence   Compliance Surveys Receiver / Administrator / Recovery &   Privacy Management Preservation Liquidator   Integrity Compliance Programs   Money Laundering   Culture Improvement Programs / Company Code Development Investigations   Fraud Hotlines   Integrity Investigations 23 Forensic. Advisory. Fraud
  • 24. Advisory (implementing an ethical solution)…For Real Task Agencies we created a "You certainly helped uscustom-designed program on ethical rekindle our planning effort-management practices. our sessions were invaluable to the entire staff. YouveBeginning with the top executives and extending down as arequired program for all of management, the workshops helped to make ourcreated the opportunity to safely explore ethical dilemmas, organization a stronger andand created a common language and philosophy for more humane one”,addressing them. Abubaker Mulindwa,Feedback from the workshops enabled the managing director Executive Director, Real Taskto remove inadvertent internal ethical conflicts, and to help Agenciesprevent external ethical problems. The organization hasemphasized to its employees and its customers that itexpects to do well by doing right. 24 Forensic. Advisory. Fraud
  • 25. Advisory, cont’d..1.  Due diligence reviews 3. Management consulting We have undertaken the following assignments: One of our main directors did consulting for the - NileCom Uganda Ltd. We were engaged to undertake a following companies: company valuation and due diligence review. We helped the - MTN U Ltd – documentation of an Internal Audit Manual client save over Ushs. 1bn in off-balance sheet financing - CAA – documentation of a finance and accounting schemes. We have also done work for some of the policies and procedures manual following: -ACDI/VOCA – staff recruitment and staff - Vienna college Namugongo, at the request of Barclays Bank Ltd rationalisation exercise - Lweza Clays Ltd - Posta Bank Uganda - Al Halaal Microfinance Bank .S.A Kigali Rwanda - NWSC – training of managers and staff in internal - Tel Choice – a Habib Investment owned company audit and investigations department - Kampala Ballet School and Royal Academy – strategy2 Strategic planning for development and company restructuring We did an investigation of: - Nile Fishing Company Ltd - Jalumba EA Ltd 25 Forensic. Advisory. Fraud
  • 26. Fraud services…For Uganda Health Marketing Group (UHMG) we workedwith the Board of Directors and top management to ”Summit Consultingundertake investigation into suspected conflict of interest of investigations team is thesome senior management officials. best I’ve ever worked with. Your approaches, grasp ofThis involved investigation of anonymous emails as well asrecommendations to establish the appropriate management issues and time managementstructure to ensure prevention of fraud and conflict of are superb. I am proud forinterest. having outsourced this assignment entirely to you”,We successfully resolved the matter. We also recommended,and assisted management to implement an ideal ethical Anil Patel, Managing Partner,culture and fraud policies and procedures organization-wide, Grant Thornton, Ugandawhile at the same time leaving employees very confident andhappy. 26 Forensic. Advisory. Fraud
  • 27. Our management team …our team is diverse!
  • 28. Our team…Mustapha Mugisa, CFEMustapha is a Certified Public Accountant with over 8 yearspost qualification experience. He has worked at Ernst & Youngin the business consulting section involved in businessvaluations, insolvency engagements, monitoring for banks,investment advice to small businesses and company sales.Mustapha is a member of many international organisations including, Mustapha Mugisa, MBA, CFE,Association of certified fraud examiners (ACFE), American College of CrFA, ACCA, CISA, CPAU , BSc (Hons)Forensic Examiners (ACFE), Association of Chartered Certified Forensic and anti-fraud expert.Accountants (ACCA), Certified Public Accountants of Uganda (CPAU),and a certified information systems auditor (CISA)Mustapha is lecturer of MBA Corporate Strategy Class at Kisubi BrothersUniversity (KBU), an affiliate college of Uganda Martyrs University(UMU) Nkozi. 28 Forensic. Advisory. Fraud
  • 29. Our team, cont’d…Below we list selected senior Summit Consulting Ltd staff with relevantexperience:Dr. Samuel SejjaakaAssociate Professor with Makerere University/Makerere University BusinessSchool for seventeen years, teaching, supervising students and carrying outresearch in an academic environment.Financial consultant with over twenty years post qualification experience in publicfinance management and systems design. Worked with the Ministry of Finance,Planning and Economic Development as a financial and fiscal systems consultant inthe areas of public expenditure review, budget management and fiscal policyplanning. Dr. Samuel Sejjaaka, FCCAFinancial consultant and auditor for public sector and private sector organizations Directorfor over ten years. Samuel has etensive experience in areas of financialmanagement, taxation and fiscal planning, strategic planning, restructuring, qualityassurance and investment advisory services. Systems and business processreengineering specialist with emphasis on ICT Systems Costing and Auditing.Researcher for Global Ethics Project in association with University of Concordia(1999 – 2005). Researcher with Growing Inclusive Markets Project, DalhousieUniversity, Halifax, Canada (2008). 29 Forensic. Advisory. Fraud
  • 30. The right team Our team, cont’d…Below we list selected senior Summit Consulting Ltd staff with relevantexperience:Audrey Amumpaire, MSc.Audrey is a Certified Accountant with five years of postqualification experience. She is our forensic tax specialist andcorporate strategy consultant.Audrey has developed a sound understanding of a variety of accounting andcontrol systems in organisations during the six years spent working as anassociate consultant. She understands strategic planning from all points of Audrey Amumpaire, MScview. She is a qualified chartered accountant and holds a Master of Science (Fin&Acc.), ACCAin Accounting and Finance of Mak. She is also a chartered accountant. Financial crime expert.Audrey holds a bachelor of commerce degree (first class) of MakerereUniversity, an association of chartered certified accountants (ACCA),member of association of certified fraud examiners and an MSC candidate(has finished submitting her research).NB: We have a network of professionals we work with when needed. 30 Forensic. Advisory. Fraud
  • 31. Contacts Attn: Mustapha Mugisa, CFE, CISA, MBA, CrFA Summit Consulting Ltd Singapore Commercial Centre, 3rd Floor (Right) Plot 5 Katego Road, P.O. Box 40292, Kampala. Mob: +256 (712) 984 585 Off: +256 (414) 231 136 www.summitcl.com www.mustaphamugisa.com www.sbreview.net31 Forensic. Advisory. Fraud