Fraud Readiness and Internal Controls

Organizations — including nonprofits, government contractors, grant recipients, and businesses — face varying degrees of fraud risk depending on their size, structure, control environment, and operations. Boards, executives, and funders increasingly expect evidence of a fraud-aware control environment, and organizations without structured fraud readiness processes can face accountability challenges even in the absence of actual fraud. Sierra Norte Advisory serves organizations that want to assess and strengthen their fraud readiness posture through analytics-based screening and structured controls assessment — not forensic investigation.

Sierra Norte Advisory provides fraud readiness advisory — using Benford's Law analytics, payment pattern screening, and internal controls assessment to identify anomalies, flag risk areas, and support management in building or strengthening controls. This is advisory screening and controls advisory, not a forensic audit, fraud investigation, litigation support, or assurance engagement. Findings are observations and management action items — not fraud conclusions, legal determinations, or audit findings.

• Fraud readiness assessment and risk exposure summary memo
• Benford's Law analytics screening of payment or disbursement population with anomaly summary
• Payment pattern anomaly identification and management summary memo
• Vendor and disbursement controls review
• Segregation-of-duties assessment and gap identification summary
• Management action tracker for identified control observations and recommended responses