Owner Deloitte Touche Tohmatsu ACN: 092223240

Service Deloitte Touche Tohmatsu Attn: General Counsel PO Box N**** PLACE NSW 1220 AUSTRALIA

Class 35 Fraudscan is a fraud control methodology designed to help organisations understand their susceptibility to fraud, identify high-risk areas, develop an integrated fraud control plan and implement fraud control measures that comply with corporate governance requirements, in particular AUS 210 (an audit standard); the first stage of fraudscan is a quantitative and qualitative measure of a company's systems and processes is completed; using excel, the results are collated and measured against industry benchmarks of best practice in fraud prevention and an assessment is made of the organisation's exposure to fraud; using the results and assessment, recommendations are made for the implementation of audits and/or improvements in the organisation's processes and controls to increase the organisation's level of protection against fraud