1. 1 Balance Sheet Crime Scenes… Where the Bodies are Buried. IIA Orange County CA Chapter Luncheon Kate GreenbergMarch 22, 2010

2. AGENDA What we are going to cover…. Balance sheet risks: Where the bodies are buried… Control risks: Follow the cash! Less quantifiable risks: Fuzzy logic anyone? What’s your role and how IA can help. 2

3. IIA Update –Cash Red Flags 3

4. IIA Update –AR/BDA Red Flags 4

5. IIA Update – INVENTORY Red Flags 5

6. IIA Update –FIXED ASSET Red Flags 6

7. IIA Update – GW, Intangibles & Other Assets Red Flags 7

8. IIA Update –AP Red Flags 8

9. IIA Update – Accrued & Other Liabilities Red Flags 9

10. 10

11. IIA Update - Tax & Equity Accounts Red Flags 11