Case Study: Fundação CESP achieves stronger fraud detection and payroll integrity with ACL Data Analysis

Fundação Cesp Managing Risk With Thorough Data Analysis

Fundação CESP (FCESP) is one of Brazil’s largest private welfare organizations, based in São Paulo, administering health and welfare plans for more than 140,000 participants and 13 sponsors. Facing demographic shifts, changing regulations and financial pressure, FCESP’s Internal Audit confronted high‑risk issues across large data sets — including beneficiary payroll errors, fraudulent transactions and unauthorized system access.

Using an ACL data‑analysis application developed by its system auditor, the audit team implemented repeatable analytics to reconcile payment and beneficiary files, trace historical transactions, and flag mismatches and unauthorized access. The solution strengthened controls, improved risk‑focused audits, and provides ongoing monitoring to detect and mitigate errors, fraud and compliance risks before payments are released.

Fundação CESP

Brian W. Harris

Corporate Audit Division