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About Consuelo Herrera, International Accountant and Fraud Examiner
Expertise
I can answer questions concerning internal and operational auditing, fraud prevention procedures, internal control, the Sarbanes-Oxley Act, COSO control concepts, and management oriented auditing. I would love to provide business-owners with suggestions on how to prevent and detect fraud so that they are proactive in protecting their wealth since the very beginning of their entrepreneurial affairs. I can answer questions to both English and Spanish population. I am very committed to keep my standards up today so I know many resources where I can direct those seeking advice.

Experience
I have rendered services for private companies, profit and non for profit, in two countries. As independent consultant I have provided advice to managers in implementing procedures that streamline their operations and enhance their activities. As a staff accountant in a US CPA firm, I performed regular auditing procedures for different engagements.

Organizations
AICPA (American Association of Certified Public Accountants), ACFE (Association of Certified Fraud Examiners), ACFEI (American College of Forensic Examiners.

Education/Credentials
Bachelors of Sciences in Business Administration – Accounting University of South Florida USF – Tampa Florida Catholic University – Colombia Title earned: Specialist in Tax and Customs Central Foundation University – Colombia Title earned: Certified Public Accountant. On August, 2006 I passed all four sections of the Certified Fraud Exam which tests for proficiency in the following areas: Criminology and Ethics, Financial Transactions, Legal Elements of Fraud, and Fraud Investigation.

Awards and Honors
As employee of Forensic Technology Inc. a Canadian company with locations and sites worldwide, I was the winner of the 2005 President's award in the category of Cost Savings through Efficiency or Innovation granted in January 2006 in Montreal, Canada.

Past/Present clients
I have provided advice to all kind of companies: manufacturing, service, consulting, non for profit organizations, etc.

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Auditing - Auditor's certificate

Expert: Consuelo Herrera, International Accountant and Fraud Examiner - 10/27/2009

Question
What is Auditor's Certificate? How does it differ from Auditor's Report? In what circumstances it is considered to be necessary?

Answer
Dear Subrata Ghosh,

Thank you for contacting me.

You will find these questions in a very detailed manner by visiting the IIA (The Institute of Internal Auditors), a professional organization that brings the auditors' community together in a knowledge exchange.

An auditor is the professional who meets qualifications based on expertise and education. There are internal and external auditors. The scope of their responsibilities varies depending of that classification.

An auditor's report is a document that compiles findings, suggestions for improvement, etc., once an audit takes place. The auditor holds a meeting with management before issuing his or her report.

Internal auditors are expected to add value to an organization because their contributions contribute to improve processes, prevent fraud, and monitor weak areas.

Please visit www.theiia.org for further information.

Best wishes for your success.

Sincerely,

Consuelo Herrera, CAMS, CFE
International Forensic Accountant
www.fraudsolutionsinternational.com

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