Delivering distinctive client
service in Forensic. Advisory. Fraud
2011/2012
2 Forensic. Advisory. Fraud
Contents
Page
1. Our testimonials 3
2. Our partners 4
3. Our typical methodology 14
4. Our selected client list 16
5. Our services 21
6. Our leadership 27
Our approaches revolve around a
simple idea:
“improving the client’s condition.”
Our philosophy…
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Case study 1: ACDI/ VOCA Our client ACDI/ VOCA, asked us to undertake mobile phone Forensic Investigation and track an anonymous caller to one of ACDI/VOCA’s staff. The staff alleged the caller had made death threats. We were asked to confirm the staff’s story, and if true, trace the caller. We undertook mobile telephone forensics, as well as liaised with the telecom provider to identify the origin of the call with the aim of identifying the caller and tracking him or her. Working with the Uganda Police, we obtained the necessary legal mandate and successfully completed the assignment.
Improving the client’s condition…
“Summit Consulting gave recommendations that were constructive, creative, accurate and
actionable”,
Iven L. Ose, Program Manager ACDI VOCA – USAID P.L. 480 Tittle II
Food Security Program
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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.
Our technology partners…
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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.
You get solutions that last…
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SCL is affiliated to C.I.T.S, the premier forensic solutions provider based in S.A. This means you get access to a worldwide network of professional services firms with a wealth of practical experience in digital or computer forensics. Even if you are new to IT, you’ll love it. Everything is automated. It is always better to know the what, where, when, why and how. We let you know the truth.
About C.I.T.S C.I.T.S. is the leading provider of digital forensic solutions to the industry. C.I.TS. provides customers with a one stop digital forensic shop. The objective is to get customers self-sufficient in performing digital and fraud investigations professionally. CITS has presence in 4 countries in Africa. In Uganda, Summit Consulting represents the company.
Meet our premier digital forensic partner…
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Case study 2: Pride Microfinance Ltd PML experienced a fraud incident. They needed competent professionals to investigate and get to the culprit, as well as provide assurance to the Board of what, how, when and why the incident occurred. SCL got the job. We did a forensic investigation of the PML systems – including database analysis of all bank applications using the industry standard tools including Encase. We extracted data, analyzed it and interviewed staff. We uncovered a total loss of [xxx – can’t say the amount due to confidentiality] and advised on controls to prevent recurrence. We attended the disciplinary hearing and had responsible staff appropriately held accountable. This helped management, and the Board, get peace of mind again!
Improving the client’s condition…
“Your forensic investigation services are superb. You not only look at the cause of the problem, but identify the smallest thing which caused the problem. You helped us find the who, what, why and how of the fraud incident. Thank you”,
Dan Ivan Nabwira, Head of
Internal Audit Pride Microfinance Ltd
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We are also affiliated to The Association of Certified Fraud Examiners. This gives us a unique position to: • Access premier anti-fraud and anti-
corruption resources world-wide • Have a network of anti-fraud
professionals who are able to provide insights and solve any complex fraud case using some of the most contemporary tools and approaches available
• Work with reputable people
About ACFE The ACFE is the world's largest anti-fraud organization and premier provider of anti-fraud training and education. Together with nearly 60,000 members, the ACFE is reducing business fraud world-wide and inspiring public confidence in the integrity and objectivity within the profession.
Our global professional memberships…
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Summit Consulting is affiliated with TAMP Systems, a company based in New York, USA. Working with SCL means: • You get best practices in whatever
you do. • You have reputable partners with
global perspectives for your local challenges
About TAMP Systems TAMP Systems is one of the few companies worldwide with a CBCV (Certified Business Continuity Vendor) certification from Disaster Recovery Institute International (DRI), which is the world-wide leader for education and certifications in Business Continuity Management (BCM).
Our premier Disaster Recovery partner…
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Summit Consulting is the authorized distributor of risk wizard solutions in East Africa. Risk Wizard is a total solution for risk, audit & compliance. It automates your auditing processes& documentation so that you can focus on value addition!
About Risk Wizard Risk Wizard is a private company formed in early 2000 and based in Melbourne, Australia. Risk Wizard is an experienced provider of Governance, Risk and Compliance (GRC) software. The company specializes in providing top enterprise-wide risk management solutions with clients spread world-wide.
Our premier risk management partner…
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Case study 3: Public Procurement & Disposal of assets Authority (PPDA) When PPDA needed consultants to assist in enterprise-wide risk management, they turned to Summit Consulting. Working closely with management, we reviewed PPDA’s mandate, objectives and key strategic priorities. We interviewed staff, met external stakeholders and read documents until we understood PPDA in and out. In the end, we produced a risk register, a risk policy and risk management implementation action plan. To day, PPDA is implementing a robust enterprise-wide risk management system in place.
Improving the client’s condition…
“Summit Consultants are not only professional but very
competent and forthright. Your ability to keep us up-to-date
on the assignment, as well as deliver on time is excellent.”,
Agnes A. Ojiambo,
Head of Internal Audit; PPDA
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Case study 4: Ministry of Finance, Planning & Economic Development – Internal Audit Directorate When PPDA MoFPED needed an exceptional anti-fraud speaker at their annual audit committee retreat for all committee members of several Ministries of Government, they turned to Summit Consulting’s Mustapha Mugisa. A certified fraud examiner, Mustapha makes over 10 fraud related presentations on a monthly basis to several audiences in Uganda and broad. He is a known authority in this area. To date, SCL remains one of the preferred speakers on fraud at the MoFPED’s retreat!
Improving the client’s condition…
Mustapha, you are always one of our best speakers at our
annual Public Accounts Audit Committee members retreat. I recommend you, and would re-
hire you again and again…”,
Dr. Fixon Akonya Okonye, Commissioner for Internal Audit,
MoFPED.
Ministry of Finance Planning & Economic Development
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Our
approaches focus on
collaboration & knowledge
transfer.
14 Forensic. Advisory. Fraud
Key Activities
Key Deliverables Initial findings
Introductory meetings, Desktop reviews, documentation of processes in place
Current State Assessment – gap analysis and improvement
areas. The ideal way to implement the solutions.
Documentation of reports and analysis of results
Draft Reports, systems
Process weaknesses Improvement ideas
Documentation of final report
Final Report End of assignt prstn
Manuals Implementation action
plan
Key Project Stages
1 2 3 4
Project Initiation
Data Collection & Analysis. Documentation Reports
Review & Recommendations 3
Communicate Results 4
1
Project Management and Quality Control
Stakeholder Management & Communication
Planning meeting
Stakeholder Management & Communication
2
Process Analysis
----------- [ man days] project duration -----------------
Our typical assignment methodology…
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We are the trusted advisor and counselor to
many of the most influential businesses and
institutions in the region.
We are problem solvers with a passion for excellence. We are
intellectually curious and highly collaborative. We minimize hierarchy
and focus on transferring knowledge to our clients through empowering
them with information. We don’t regard individuals based on their
title, but their competence and leadership. We uphold the obligation –
not a right, but an obligation – for each member of our firm to question
anything that he or she feels is not right for a client.
We go to extraordinary lengths to support the people we hire to
succeed. We have a passion for helping the people we work with. This
passion to help continues in our alumni, who remain connected and
loyal to our firm and its people. Those who join Summit Consulting Ltd
join people bound by a shared set of values and a culture of support,
caring, trust, respect, and interdependence.
Consistent, professional, collaborative and diverse
We take pride in doing the right thing, rather than what is right for the profitability of SCL. Approaches at SCL are not about rising above others, but helping others (clients and consultants) exceed their own expectations.
Who we are …
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Our client list for anti-fraud training, investigations…
And many more …
Ministry of Finance Planning & Economic Development
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SCL is registered under the Companies Act (Cap110 of the Laws of Uganda) company limited by shares, Certificate of Incorporation number 88008.
The firm is registered with the Uganda Revenue Authority (URA), with TIN No: 1000189386. We are duly compliant with all the existing
laws and regulations including NSSF and other local council licenses.
SCL shareholders are members of the Institute of Certified Public Accountants of Uganda (ICPAU) and are accordingly regulated by the
Institute. One of the shareholders, Mustapha Mugisa, is a Certified Fraud Examiner, and member of the Association of Certified Fraud
Examiners (ACFE), Certified Information Systems Auditor (CISA), Certified Forensic Accountant (Cr.FA) and also has Master of Business
Administration (MBA) of Makerere University Kampala. Mustapha has a wealth of experience in fraud investigations, digital forensics, ethical
hacking, fraud prevention and training.
We offer practical solutions to complex real-life business
challenges. We are compliant.
Compliant and agile Who we are, cont’d…
Our values …and how we live by them.
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Our clients call us when they have something pressing on their minds
—whether it is a major strategic or operational need or an
organizational 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 is
difficult to get and insights are scarce. You can call us whenever you need to make
decisions 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 our
clients’ language. We live where they live. We understand their business. We help
people and companies explore extraordinary opportunities, manage and sustain
growth, and maximize revenue. We have established out selves as premier providers
of business risk, forensic, fraud and advisory services. Under advisory, we provide
business planning services and corporate improvement.
We focus at the bigger picture. We align the
client’s business to best practice.
We speak the client’s language…
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Follow the top management approach
We 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 they
provide clarity and align people. Facts are the global management language. We work with
facts to provide credible recommendations. We work directly with leaders who can partner
with 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 clients
No one at SCL "owns" a client relationship. We rely on multiple people, not a single
consultant or a single office, to provide leadership and our high standard of client service
in each situation. We draw on our global partnerships (where need be) of internal or
external expertise to bring together the right minds for the right solutions. SCL partners
with JIAN, one of the leading business planning software developer.
Build enduring relationships based on trust
We earn our clients’ trust. We do this through our consistently superior service, our
professional conduct, and our complete commitment. Each one of us is responsible for
earning and keeping our clients’ trust with our individual behavior and the quality of our
work. We care for our clients as people and organizations, even when we are not serving
them.
We build relationships based on trust…
We know that to improve the client’s condition needs
to develop strong relationships.
We do that. Always.
How we do it…
Our services in Forensic. Advisory. Fraud
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 – and let us take care of all the legal issues involved. That is the objective of a forensic investigation.
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For BudduSoft, we undertook detailed forensic investigation over the alleged theft of Ugx.
50,000,000 (Uganda Shillings Fifty Million) by the company’s accountant in creative accounting
accumulated over 18 months during the start-up phase of the company.
Our work involved data collection and analysis, forensic
data extraction using forensic tools and reviews, predication analysis, investigation and reporting. We
successfully identified the scheme used to defraud the company, and identified the exact person who installed
the fraudulent application responsible for the fraud. The suspect was successfully held accountable for the loss.
“Mustapha, is one of the best consultants I have ever known. Every
meeting with you is a learning experience. Thanks for helping us
save our much needed Ugx. 50m!”
Ali Jjunju, BudduSoft CEO
Forensic investigations…
Did you know?
An average organization loses about 5% of its
annual revenue to fraud? And then we wonder why
we never grow!
Source: ACFE report to the nation, 2010
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Problem solving
Fraud Investigations
Forensic Technology (incl.
Cyber Crime Response)
Asset Recovery / Tracing
IP Investigations
Investigations for the
Receiver / Administrator /
Liquidator
Money Laundering
Investigations
Integrity Investigations
We offer a wide range of services in the following areas:
Proactive
Misconduct & Fraud Diagnostic Corporate Intelligence / Public
Data Research Audit Risk Analysis Security Consulting Regulatory Investigations Anti-Money Laundering Compliance Advisory Compliance Surveys Privacy Management Integrity Compliance Programs Culture Improvement Programs /
Company Code Development Fraud Hotlines
Expert Witness (Quantum / Liability)
Forensic Valuations Insurance Claims
Services Class Action Services Document
Management Digital Evidence
Recovery & Preservation
Problem solving
Alternative Dispute Resolution (incl. expert determinations)
Forensic Transaction Services
Proactive
Forensic investigations…
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For Real Task Agencies we created a custom-designed program on ethical management practices. Beginning with the top executives and extending down as a required program for all of management, the workshops created the opportunity to safely explore ethical dilemmas, and created a common language and philosophy for addressing them. Feedback from the workshops enabled the managing director to remove inadvertent internal ethical conflicts, and to help prevent external ethical problems. The organization has emphasized to its employees and its customers that it expects to do well by doing right.
"You certainly helped us rekindle our planning effort-our sessions were invaluable
to the entire staff. You've helped to make our
organization a stronger and more humane one”,
Abubaker Mulindwa,
Executive Director, Real Task Agencies
Advisory (implementing an ethical solution)…
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3. Management consulting
One of our main directors did consulting for the
following companies:
- MTN U Ltd – documentation of an Internal Audit Manual
- CAA – documentation of a finance and accounting
policies and procedures manual
-ACDI/VOCA – staff recruitment and staff
rationalisation exercise
- Posta Bank Uganda
- NWSC – training of managers and staff in internal
audit and investigations department
- Kampala Ballet School and Royal Academy – strategy
development and company restructuring
1. Due diligence reviews
We have undertaken the following assignments:
- NileCom Uganda Ltd. We were engaged to undertake a
company valuation and due diligence review. We helped the
client save over Ushs. 1bn in off-balance sheet financing
schemes. We have also done work for some of the
following:
- Vienna college Namugongo, at the request of Barclays Bank Ltd
- Lweza Clays Ltd
- Al Halaal Microfinance Bank .S.A Kigali Rwanda
- Tel Choice – a Habib Investment owned company
2 Strategic planning for
We did an investigation of:
- Nile Fishing Company Ltd
- Jalumba EA Ltd
Advisory, cont’d..
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For Uganda Health Marketing Group (UHMG) we worked with the Board of Directors and top management to undertake investigation into suspected conflict of interest of some senior management officials. This involved investigation of anonymous emails as well as recommendations to establish the appropriate management structure to ensure prevention of fraud and conflict of interest. We successfully resolved the matter. We also recommended, and assisted management to implement an ideal ethical culture and fraud policies and procedures organization-wide, while at the same time leaving employees very confident and happy.
”Summit Consulting investigations team is the
best I’ve ever worked with. Your approaches, grasp of
issues and time management are superb. I am proud for
having outsourced this assignment entirely to you”,
Anil Patel, Managing Partner,
Grant Thornton, Uganda
Fraud services…
Our management team
…our team is diverse!
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Mustapha Mugisa, CFE
Mustapha is a Certified Public Accountant with over 8 years
post qualification experience. He has worked at Ernst & Young
in the business consulting section involved in business
valuations, insolvency engagements, monitoring for banks,
investment advice to small businesses and company sales.
Mustapha is a member of many international organisations including,
Association of certified fraud examiners (ACFE), American College of
Forensic Examiners (ACFE), Association of Chartered Certified
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 Brothers
University (KBU), an affiliate college of Uganda Martyrs University
(UMU) Nkozi.
Mustapha Mugisa, MBA, CFE, CrFA, ACCA, CISA, CPAU , BSc (Hons) Forensic and anti-fraud expert.
Our team…
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Below we list selected senior Summit Consulting Ltd staff with relevant experience:
Dr. Samuel Sejjaaka
Associate Professor with Makerere University/Makerere University Business
School for seventeen years, teaching, supervising students and carrying out
research in an academic environment.
Financial consultant with over twenty years post qualification experience in public
finance management and systems design. Worked with the Ministry of Finance,
Planning and Economic Development as a financial and fiscal systems consultant in
the areas of public expenditure review, budget management and fiscal policy
planning.
Financial consultant and auditor for public sector and private sector organizations
for over ten years. Samuel has etensive experience in areas of financial
management, taxation and fiscal planning, strategic planning, restructuring, quality
assurance and investment advisory services. Systems and business process
reengineering 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, Dalhousie
University, Halifax, Canada (2008).
Dr. Samuel Sejjaaka, FCCA Director
Our team, cont’d…
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The right team
Below we list selected senior Summit Consulting Ltd staff with relevant experience:
Audrey Amumpaire, MSc.
Audrey is a Certified Accountant with five years of post
qualification experience. She is our forensic tax specialist and
corporate strategy consultant.
Audrey has developed a sound understanding of a variety of accounting and
control systems in organisations during the six years spent working as an
associate consultant. She understands strategic planning from all points of
view. She is a qualified chartered accountant and holds a Master of Science
in Accounting and Finance of Mak. She is also a chartered accountant.
Audrey holds a bachelor of commerce degree (first class) of Makerere
University, 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.
Audrey Amumpaire, MSc (Fin&Acc.), ACCA Financial crime expert.
Our team, cont’d…
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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.net