Assurance & risk services
that help you move forward
with certainty

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Assurance that
adds real value

At Sumer, not only do our experts help to deliver regulatory compliance, we provide practical insights you can leverage to strengthen your business.

Our assurance and risk services identify opportunities that others miss, helping you build a more resilient, efficient operation.

Internal Audit

Our internal audit approach identifies and addresses risks before they become problems. We evaluate your controls, processes and governance to ensure they're robust and effective, so you can move forward with confidence.

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How we champion your business

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Spot issues early:

Comprehensive risk assessment and prioritisation that prevent costly surprises.

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Enhance efficiency:

Process improvement recommendations that streamline operations and reduce waste.

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Strengthen oversight:

Governance evaluations that build stronger control environments.

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Keep your business moving forward:

Regular reviews that bring clarity, focus and the confidence to adapt.

Your Internal Audit Champions

Contract Compliance

We ensure your contractual relationships deliver the value they promise. Our contract compliance services verify that suppliers, partners and customers meet their obligations, helping you avoid delays, disputes and anything else that holds your business back.

How we champion your business

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Identify opportunities:

Thorough contract reviews that reveal hidden risks and potential benefits.

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Verify performance:

Compliance verification that ensures all parties meet their obligations.

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Protect your interests:

Negotiation support that improves terms to secure better outcomes.

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Maximize value:

Ongoing monitoring that ensures you receive everything you're entitled to.

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Your Contract Compliance Champions

Milan Vranic

London
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Milan Vranic

Director - Contract Compliance

I am a Contract Compliance Director within HW Fisher’s Forensic practice, specialising in commercial assurance, contract improvement and compliance, supplier management and third party risk advisory services.

The key focus of my role is designing and implementing supplier compliance and commercial assurance programmes. I work to add value to clients by identifying financial recoveries, process weaknesses, operational improvement opportunities, and by providing greater transparency through managing third party risk and improving supplier relationship management.

I predominantly work with clients’ procurement, internal audit, finance and risk teams to perform both retrospective contract compliance reviews and prospective operational and risk assessments. My clients operate across a range of sectors, namely oil and gas, pharmaceuticals, retail, transportation and logistics, technology, media, telecommunications, as well as manufacturing and construction. The contract compliance reviews are tailored to address the specific needs of each client and also industry specific risks and considerations.

Most recently, I’ve led a year-long, large-scale transformation project for a global pharmaceuticals company, delivering a series of contract compliance reviews which resulted in significant financial savings for the client. I also provided contract compliance methodology training to the client’s procurement and finance teams to enable them to own and sustain the value and savings derived from the programme.

Previously, I designed and implemented a third party contract compliance programme for an oil and gas supermajor. I managed the lifecycle of the rolling, annual programme; from identifying key suppliers and contracts for review, establishing internal lines of communication and the governance structure as well as cross-department support and buy-in, launching the contract compliance reviews and liaising with the selected third parties, factually confirming the outcomes with both suppliers and client as well as capturing process improvement opportunities for the client to implement. Upon completion, a total of 35 reviews were performed resulting in financial recoveries, reduced operational risks and improvements in the client’s supplier relationship management function.

Forensic Accounting

When financial matters get messy or contentious, our Forensic Accounting specialists provide the expertise needed to offer clarity so you can navigate complex situations with confidence.

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How we champion your business

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Uncover the truth:

Forensic investigations that reveal the full financial story, not just surface anomalies.

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Communicate clearly:

Complex financial matters made understandable to non-specialists.

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Present compelling evidence:

Expert witness testimony that persuades through clarity and credibility.

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Resolve issues with confidence:

Support that eases tensions, clears obstacles and helps you move forward faster.

Your Forensic Accounting Champions

Nicola Niblock

Northern Ireland

Nicola Niblock

Nicola graduated from The Queen’s University of Belfast in 1986 with an Honours Degree in Accountancy and Economics and then completed the Post Graduate Diploma in Accounting. In 1987, Nicola commenced her training contract with Price Waterhouse, Belfast and qualified as a Chartered Accountant in 1990. Nicola joined Sumer NI (formerly ASM Belfast) in 1998 and became a partner in 2001. Since joining the firm, Nicola has been instrumental in developing the Forensic Accounting department.

Rafi Saville

London
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Rafi Saville

I am a partner in HW Fisher Forensic, the firm’s forensic accounting department. I joined HW Fisher in 1997 as a trainee and became part of the forensic team in 2000.

Intellectual property work is a key focus of my role, particularly licensee royalty audits where I work with clients to maximise revenue from their licensing agreements. Our royalty and licensing offering has been developed and honed over the past 20 years, making us a world-leader in this field – a reflection of the technical ability, knowledge and expertise of our talented team.

My clients are active across a wide range of business sectors, from car manufacturers, fashion houses and entertainment conglomerates, to sports teams, authors, character merchandising, brand extension, TV, book publishing and household brands. We audit most of my clients’ licensee portfolios on a cyclical basis across the world, generating newfound revenue many times the fees we charge, a significantly beneficial return on investment.

My forensic accounting work also involves tracing the proceeds of crime or money laundering, contractual disputes, share valuations, fraud investigations and professional negligence cases. I am often instructed to be an expert witness and have taken part in many mediations and court appearances.

In recent years, my work has included many cases involving the quantification of consequential losses arising from the mis-selling of interest rate swaps and other hedging products sold by banks.

A recent highlight is an audit licensing programme we ran for a major client. We conducted audits of 32 of our client’s licensees across the world. These were companies that were licensed to sell products using the branding of our client, for which they paid royalties.

The 32 audits discovered £3.5m worth of unpaid royalty income as well as other significant contractual breaches. In the case of 24 audits, the licensee paid the audit fee, rather than my client, as the amount of income they had failed to report was above the contractual 5% error threshold. In all cases we worked closely with the licensee to ensure that the audit did not adversely impact the relationship with our client.


Expertise


Sector Specialisms

  • Character merchandising
  • Brand extension
  • TV
  • Book publishing
  • Fashion

Memberships

ICAEW forensic accountant
Licensing Industry Merchandising Association

Find out how we can help you move forward with
confidence and peace of mind.

Latest News

Important Changes are Coming to FRS 102

Important Changes Are Coming to FRS 102

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