INTERNAL CONTROL IDENTIFICATION
AND EXTERNAL AUDIT FACILITATION

GaP RESOURCES personnel have significant expertise in manual and computerized internal control identification activities. Our projects are thoroughly documented for the benefit of management and outside stakeholders, such as external auditors, internal auditors and re-insurers.

Sarbanes-Oxley ("SOX") Consulting, 2003 - Working with the client's "Big Four" consultants, GaP RESOURCES personnel are facilitating the SOX effort at this large broker dealer. We are providing resources with expertise in insurance processes, IT controls and corporate financial functions to work with client management in their control identification process.

Cash Control Review, 2002 - After a defalcation, this organization utilized GaP RESOURCES to review cash controls. We verified effectiveness of changes that had been made and suggested additional improvements. We provided the client with a detail report, as well as a summary suitable for Board reporting.

IT Change Control Process Design and Documentation, 2001 and 2002 - GaP RESOURCES worked with client personnel to develop a system change control process appropriate for a small IT organization, while meeting corporate change control requirements. The process and procedures that were developed easily provide appropriate communication, documentation and control requirements.

Y2K Project Management, 1999 - GaP RESOURCES managed this property casualty insurers Y2K activities beginning with a risk assessment presented to the Board and development of a detail work plan developed in Microsoft Project. This work was reviewed by several different corporate oversight organizations, outside auditors and state regulators. The organization's backup processes were reviewed and improved including moving to a new offsite data storage facility. Finally, a contingency plan for Y2K was prepared to include the critical user processes as well as technical contingency elements.

Internal Control Review for a Disability Claim Process, 1998 - GaP RESOURCES reviewed the internal controls related to a disability claim process. We worked with claim management, accounting and actuarial personnel to determine specific causes for higher than anticipated claim expenses. Board level reporting was provided.