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Cost Recovery



Transactions are at the heart of virtually all business risk, including revenue leakage and cost recovery. By analyzing 100% of your relevant data with the right technology and revenue recovery analytics, Arbutus allows you to deliver an unrivaled level of findings.



Arbutus offers a powerful revenue leakage and cost recovery solution that is based on our proprietary technology and methodology.  It is based on over 20 years of experience in working with hundreds of mid-size to large organizations in finding revenue recovery opportunities.

Accounts Payable / Vendor Management

Accounts Payable / Vendor Management

General Ledger Journal Entry Surveillance

General Ledger Journal Entry Surveillance

Travel & Entertainment / Procurement Cards Monitoring

Travel & Entertainment / Procurement Cards Monitoring

Payroll and Human Resource Management

Payroll and Human Resource Management



Arbutus offers a few different offerings, each proven to generate top findings in the following areas:

  • Unapplied vendor credits
  • Unauthorized T&E expenses
  • Duplicate vendors
  • Procure to pay process efficiencies
  • Improved travel policy
  • Inactive vendors
  • Phony vendor and billings
  • Phony employee charges
  • Duplicate payments
  • Vendors appearing on “watch” lists
  • Over-priced purchased goods
  • Payment discounts not taken
  • Improved payment terms
  • Tax ID (TIN) Matching
  • Improved vendor negotiations
  • Reduced business expenses


Many departments feel they are under-utilizing analytics and struggle with finding an affordable, achievable path to meet their objectives in fraud detection. Arbutus Software and Cash Recovery Partners, LLC have proven they are the right analytics team by offering:

Positive and flexible cost of ownership

Positive and flexible cost of ownership

A number of deployment options are available including the ‘No Cost – Recovery Guarantee’ offer. This solution is currently saving clients millions annually with the largest recovery set at over $100 million.

A map of our analytics to your process mistakes, control circumvention, and frauds

A map of our analytics to your process mistakes, control circumvention, and frauds

We map our reports to your top business process issues so that we can quickly run a health check to see where best to focus review efforts.

Fast delivery of analysis and reports

Fast delivery of analysis and reports

Our background with all of the top ERP systems (SAP, JDE, Oracle, PeopleSoft, Navision, and legacy systems) allows us to quickly access your data for review. The Arbutus Enterprise Edition is used to provide high performance processing in a data secure environment.

Proven ways to reduce false positives

Proven ways to reduce false positives

Gain access to over 20 years of experience in detecting fraud schemes at hundreds of organizations.


If you think you have a problem, or would like more certainty about your current approach to revenue recovery, Arbutus can help you find new cost recovery opportunities.

Arbutus offers both introductory low-risk and full solution options. Each option provides stand-alone value that will provide insight into potential recovery opportunities


Are you missing potential revenue recovery opportunities? Prescribe one or several of our specialized health checks on your key transactional data, the lifeblood of the organization.
Each health check is a short-term consulting engagement that applies revenue & cost recovery expertise and a portfolio of predefined analytics and reporting templates.

A set of reports based on proprietary cost and revenue recovery technology and methodologies.
Recommendations on potential recoveries and any other remediation of business processes will be provided in a final summary report.



This is an opportunity to apply a fresh set of eyes and a fresh set of technology to the areas where revenue loss and cost recovery most often occurs. The eyes that would be applied to your key areas have over 20 years of experience and success in finding revenue recovery opportunities in large and midsized organizations. The technology that would be used is based on over 25 years of active development in audit and fraud detection, and cost recovery.

The Revenue Leakage & Cost Recovery Opportunity Assessment is a fully planned and budgeted consulting engagement where a full set of leakage and recovery tests are applied to your transactional data. Most reviews begin with an accounts payable and general ledger download. The expected outcomes will be identifiable revenue recovery opportunities.


For Option #2 – Arbutus will guarantee that the dollar value of the recoverables will be at least two times the amount of the invoice or invoice is forgiven.

For the purposes of measuring the Cost Recovery Guarantee, a recovery is defined as follows:
(1) refunds identified and agreed from Client’s suppliers
(2) credit memos furnished by Client’s suppliers which were identified and not previously recorded in client’s general ledger or were recorded and are older than 90 days
(3) accounting entries or offsets reducing accrued liabilities
(4) process efficiencies that can be reasonably calculated
(5) interest or other discount savings related to payments terms
(6) other recoveries arising from the review and creating an economic benefit for the Client



We find that each organization has a defined set of business processes built around a common ERP financial package which maintains the company’s specific requirements. Therefore, permanent deployment of a suite of tests for identified high risk areas is a customized offering of starting with a toolkit of pre-defined analytics and building a specific system for that organization.

Analytics are applied on both a spotlight (focused) and floodlight (broad) basis to provide comprehensive testing coverage. The permanent deployment of these tests can be the next step after seeing the results and performance of a health check. If there is already a recognized need for improved revenue leakage testing, a low-cost proof of concept can be performed over a 30-day period to facilitate your decision making.


Transactional data is at the heart of your business processes and such lifeblood needs a health check from time to time to ensure everything is operating as intended. Our methodology is based on over 20+ years of research and combines advanced analytics of Arbutus with the simplicity of menu-driven reporting. The inputs are your business process data which we build automated routines to easily ensure the automatic import of your specific data sets. The outputs are then easily managed within Microsoft Excel, using a proprietary dashboard and graphing technology built right into Excel and included with your implementation.


The following analytic methodologies are deployed, depending on the specific clients’ needs:

Dimensional Data Trending – To understand the full situation, each dimension (Who, What, When, Where, and Why) needs to be understood in a holistic fashion. Once understood, unusual patterns can be isolated utilizing techniques such as variance analysis, ranking, and differences when applying the normal distribution curve.

Graphical Presentation – While dimensional summaries are produced in tabular format, graphs assist to highlight key areas of concern that cannot be readily seen in a data table. All graphing techniques including scattergraphs, 3D column charts, and Geocoding is rendered quickly using a combination of report outputs and standard Microsoft Excel macros.

Name / Address Matching – Using advanced fuzzy analysis technology and a set of combined techniques, such name/address matching can be applied to employee, vendor, and external data sources such as the excluded party or specific identified persons list. The outcome is a report that can be sorted based on level of match to weed out false positives and focus on the key matches for review.

General Ledger Account Sequencing – Regardless of the business process, all transactions ultimately post to the general (nominal) ledger. Using advanced account sequencing, journal entry types are identified, benchmarked, and aligned to business process data in an attempt to identify unusual and new posting combinations.

Key Word Analytics – Recently gained popularity in approach due to analytic searches completed for Foreign Corrupt Practices Act (“FCPA”) and even more recently for financial statement fraud. Traditional approaches to assessing compliance with FCPA and anti-corruption typically involved reviewing policies and procedures against best practice, designating various controls as anti-fraud controls and reviewing controls and documenting sample transactions. Now, using our list of thousands of words, keyword searches can be performed to highlight potential non-compliance transactions, as well as trends in behavior around fraud as derived from the words being used in transactional data.

Advanced Duplication Analysis (ADA) – While most analytic reports focus on specific control weaknesses, ADA analysis allows a user to quickly isolate high-impact sample items. Through advanced fuzzy analysis and other techniques, entire populations, including Big Data, are put through advanced analytics to derive a small sample of highly unusual duplication and table matches.

User Testing Module – Application security and segregation of duty tests are predefined for a variety of business processes and executed to quickly identify user conflicts. This analysis includes not only user tables but also transactional data to identify specific transactions where a conflict exists.

Customized Data Coding – To better understand a data set, it should be tagged or coded to help better understand trends. We assist in designing the right data codes to then summarize data for review.

Data Change Analysis – Reviews differences in key master files (i.e., vendor, employee, etc.), as well as transactional data to identify potential inappropriate changes in data over time.

Revenue Leakage & Cost Recovery Tests – Over 20 years of experience in revenue recovery has resulted in a suite of tests and approaches that represents the very latest in the recovery industry.

Specific Fraud and Control Circumvention Reporting – A variety of predefined reports have been developed to deal with almost every control or fraud red flag.

Transactional Scoring – We utilize scoring in an attempt to customize our reports to your environment. This scoring can be applied for multiple objectives such as an improved duplicate payment report or an enhanced fraud sample. Regardless, the score is summarized into various subsets such as vendor, user of the system, etc. and allows a user to base a sample selection on risk as one defines it.

Statistical, Non-Statistical, and Adaptive Sampling Approaches – While we and audit sampling literature both agree that nothing beats 100% testing if it can be applied in an exception report, we can and will suggest melding together all sampling techniques in an attempt to arrive at the most likely sample for detecting an issue. Our goal is to minimize work efforts while maximizing returns, using statistical, stratification, and other techniques that adapt over time to the population.

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