Scl profile v2

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…


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


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…


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…


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…


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!


“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


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…


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…


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…


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.


“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


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!


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


Our

approaches focus on

collaboration & knowledge

transfer.


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…


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 …


Our client list for anti-fraud training, investigations…

And many more …

Ministry of Finance Planning & Economic Development


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.


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…


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.


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


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…


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)…


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..


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!


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…


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…


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…


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