1. CaseWare Monitor Presented by: [Dan Netanyahu] [CEO] [IACS]

2. A framework that enables continuous visibility into business processes, allowing stakeholders to identify and manage high risk situations, prevent fraud and money leakage and achieve compliance and revenue optimization. Framework – Consistent regardless of Application Continuous Visibility – Across Businesses, Systems, Data Business Processes – Monitor any Operational Entity Stakeholders – Management, BPO, I/E Audit, Finance Identify – Active Detection Manage – Controls with BPOs Risk – Issues that affect the Business Fraud – Material Gain outside the normal course of business Money Leakage – Operational Loss due to Inefficiency, etc Revenue Optimization – Tangible Gain from Improvements

3. Controls Effectiveness Time Audit 1 Audit 2 Audit 3 Source: Continuous Auditing From a Practical Perspective, Kevin Handscombe 3 Actual Expected Effectiveness

4. Controls Effectiveness Time CA Source: Continuous Auditing From a Practical Perspective, Kevin Handscombe 4 Actual Expected Effectiveness

5. A Cashier was acting as a Supervisor last week. She had access to discount, change prices, etc. This week, IT reassigned the Cashier role to her, but the Supervisor role was not removed. She can now do both Cashier and Supervisor functions. Normal discounts are below 5% and amounts are below $100. She enters and approves excessive discounts at the point of sale for friends and family. In 5 days the company loses US$7,300. 5

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8. There is nothing suspicious about her physical activities. A security guard at the door cannot check prices. She is abusing 1 in 2,000 of her transactions and 1 in 400,000 transactions across all stores. The Cashiers Till reconciles at the end of day. 8

9. It takes an average of 342 days to detect a fraud, at which point 89% of all proceeds are unrecoverable. KPMG Forensics Fraud Survey 9

10. Monitoring business data to prevent losses. Advanced notification and alert systems. Escalation of unresolved issues. Manage alerts to closure. Single portal for the enterprise. Facilitate numerous roles in resolving the issues. 10

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13. Startup Splash Screen Login Screen 13

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