3. Improving the client’s condition…
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,
“Summit Consulting
trace the caller. We undertook mobile telephone gave recommendations
forensics, 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 and
the caller and tracking him or her. actionable”,
Working with the Uganda Police, we obtained the Iven L. Ose, Program Manager
necessary legal mandate and successfully ACDI VOCA – USAID P.L. 480 Tittle II
completed 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.
Our
technology
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 professional
C.I.T.S. is the leading provider of digital
forensic solutions to the industry. C.I.TS. services firms with a wealth of practical
provides customers with a one stop digital experience in digital or computer
forensic shop. The objective is to get forensics. Even if you are new to IT, you’ll
customers self-sufficient in performing
digital and fraud investigations
love it. Everything is automated. It is
professionally. 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 not
PML experienced a fraud incident. They needed only look at the cause of the
competent professionals to investigate and get to the problem, but identify the
culprit, as well as provide assurance to the Board of smallest thing which caused
what, how, when and why the incident occurred. SCL got the problem. You helped us
the 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 using
the industry standard tools including Encase. We
Dan Ivan Nabwira, Head of
extracted data, analyzed it and interviewed staff. We
Internal Audit
uncovered a total loss of [xxx – can’t say the amount due
Pride Microfinance Ltd
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!
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 world's largest anti-
corruption resources world-wide
fraud organization and premier • Have a network of anti-fraud
provider of anti-fraud training and professionals who are able to provide
education. Together with nearly 60,000
members, the ACFE is reducing insights and solve any complex fraud
business fraud world-wide and case using some of the most
inspiring public confidence in the
integrity and objectivity within the
contemporary tools and approaches
profession. 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 Systems
TAMP Systems is one of the few companies Working with SCL means:
worldwide with a CBCV (Certified Business
• You get best practices in whatever
Continuity Vendor) certification from Disaster
Recovery Institute International (DRI), you do.
which is the world-wide leader for education and
• You have reputable partners with
certifications in Business Continuity
Management (BCM). global perspectives for your local
challenges
9 Forensic. Advisory. Fraud
10. Our premier risk management partner…
Summit
Consulting is the
authorized
About Risk Wizard distributor of risk
wizard solutions in
Risk Wizard is a private company formed East Africa. Risk
in early 2000 and based in Melbourne, Wizard is a total
Australia. Risk Wizard is an experienced solution for risk,
provider of Governance, Risk and audit & compliance.
Compliance (GRC) software. The company It automates your
specializes in providing top enterprise- auditing processes&
wide risk management solutions with documentation so
clients 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 Summit
Consulting. “Summit Consultants are not
only professional but very
Working closely with management, we reviewed PPDA’s competent and forthright. Your
mandate, objectives and key strategic priorities. We ability to keep us up-to-date
interviewed staff, met external stakeholders and read on the assignment, as well as
documents 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;
PPDA
To day, PPDA is implementing a robust enterprise-wide risk
management 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 Development
When PPDA MoFPED needed an exceptional anti-fraud
Mustapha, you are always one
speaker at their annual audit committee retreat for all
committee members of several Ministries of of our best speakers at our
Government, they turned to Summit Consulting’s annual Public Accounts Audit
Mustapha 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 several
audiences 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
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 prstn
Key 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 diverse
We are the trusted advisor and counselor to
many of the most influential businesses and We take pride in doing
the right thing, rather
institutions in the region. than what is right for
the profitability of SCL.
We are problem solvers with a passion for excellence. We are
intellectually curious and highly collaborative. We minimize hierarchy
Approaches at SCL are
and focus on transferring knowledge to our clients through empowering
not about rising above
them with information. We don’t regard individuals based on their
others, but helping
title, 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 and
anything 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 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.
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 agile
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 We offer practical solutions to
Examiners (ACFE), Certified Information Systems Auditor (CISA), complex real-life business
Certified Forensic Accountant (Cr.FA) and also has Master of Business challenges. We are compliant.
Administration (MBA) of Makerere University Kampala. Mustapha has a
wealth of experience in fraud investigations, digital forensics, ethical
hacking, fraud prevention and training.
17 Forensic. Advisory. Fraud
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 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 We focus at the bigger
people and companies explore extraordinary opportunities, manage and sustain picture. We align the
growth, and maximize revenue. We have established out selves as premier providers
client’s business to
of business risk, forensic, fraud and advisory services. Under advisory, we provide
business 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 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.
We know that to improve
Build enduring relationships based on trust
the client’s condition needs
We earn our clients’ trust. We do this through our consistently superior service, our
to develop strong
professional 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 our
work. We care for our clients as people and organizations, even when we are not serving
them.
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 – and
let us take care of all the legal issues involved. That is the
objective of a forensic investigation.
Our services in
Forensic. Advisory. Fraud
22. Forensic investigations…
For BudduSoft, we undertook detailed forensic
investigation over the alleged theft of Ugx.
Did you know?
50,000,000 (Uganda Shillings Fifty Million) by the An average organization
company’s accountant in creative accounting loses about 5% of its
accumulated 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, 2010
data extraction using forensic tools and reviews,
predication analysis, investigation and reporting. We
“Mustapha, is one of the best
successfully identified the scheme used to defraud the consultants I have ever known. Every
company, and identified the exact person who installed meeting with you is a learning
experience. Thanks for helping us
the 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 us
custom-designed program on ethical
rekindle our planning effort-
management practices.
our sessions were invaluable
to the entire staff. You've
Beginning with the top executives and extending down as a
required program for all of management, the workshops helped to make our
created the opportunity to safely explore ethical dilemmas, organization a stronger and
and 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 Task
to remove inadvertent internal ethical conflicts, and to help
Agencies
prevent external ethical problems. The organization has
emphasized to its employees and its customers that it
expects 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 – strategy
2 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 worked
with the Board of Directors and top management to ”Summit Consulting
undertake investigation into suspected conflict of interest of investigations team is the
some senior management officials.
best I’ve ever worked with.
Your approaches, grasp of
This involved investigation of anonymous emails as well as
recommendations to establish the appropriate management issues and time management
structure to ensure prevention of fraud and conflict of are superb. I am proud for
interest. 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, Uganda
while at the same time leaving employees very confident and
happy.
26 Forensic. Advisory. Fraud
28. Our team…
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,
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 Brothers
University (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 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.
Dr. Samuel Sejjaaka, FCCA
Financial consultant and auditor for public sector and private sector organizations Director
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).
29 Forensic. Advisory. Fraud
30. The right team
Our team, cont’d…
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
Audrey Amumpaire, MSc
view. She is a qualified chartered accountant and holds a Master of Science (Fin&Acc.), ACCA
in Accounting and Finance of Mak. She is also a chartered accountant.
Financial crime expert.
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.
30 Forensic. Advisory. Fraud
