Workshop 0-0 Auditors as Leaders: It’s Not in the Title, It’s in the Execution! Ruthe Holden, CIA, CGAP, CPA, CISA Chief Auditor Los Angeles County Metropolitan Transportation Authority
Learn why auditors must be perceived as leaders within the company or agency they are auditing to facilitate the changes that must occur to keep organizations healthy and viable.
Gain an understanding of why leaders must be more than a title. Explore why leaders must have a vision and how to communicate and execute that vision. Discover the effective leadership skills that help inspire people to want to make the
necessary changes. Ruthe Holden manages an audit office that conducts operational, financial, information technology, contract, and regulatory compliance audits. She has nearly 20 years of audit experience in both a public sector agency and the federal government. She is currently a member of Association of Government Accountants Financial Management Standards Board, Governor at Large for the Association of Local Government Auditors and past chair of the American Public Transportation Association’s Committee of Audit Professionals. Holden is the vice president of programs for The IIA’s San Gabriel Valley Chapter, a member of The IIA’s Regional Conference Committee, and chair of The IIA’s Southern California District Educational Conference.
Learning Field: Personal Development
Learning Level: Advanced
CS 0-6 CIA Exam Preparation Course: Part 1 — The Internal Audit Activity’s Role in Governance, Risk, and Control Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc.
Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services This Part 1 Certified Internal Auditor® (CIA®) course is designed to give candidates a high level introduction and overview of the topics covered on the Part 1 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 1 IIA CIA Learning System® self-study print and online materials. Course topics will include:
Comply with The IIA’s Attribute Standards. Risk and control knowledge elements. Establish a risk-based plan to determine the priorities of the internal audit activity. Plan engagements. The nature of internal audit work in risk management, control, and governance.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences.
CS 0-7 CGAP Exam Review, Part 1 — Standard, Governance, and Risk/Control Frameworks Tom O’Connor, CIA, CGAP Consultant The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management. COURSE TOPICS INCLUDE:
The International Standards for the Professional Practice of Internal Auditing (ISPPIA).
General Government Audit Standards (GAS) (the Yellow Book). International Standards of Supreme Audit Institutions (ISSAI). International Auditing and Assurance Standards Board (IAASB) standard. Committee on Sponsoring Organizations (COSO) model of internal control.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is also covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all
aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012). Learning Field: Auditing (Governmental)
Learning Level: Intermediate
Monday September 17, 2012 8:00 – 9:55 AM
GS 1 Personally Impacting the Profession of Internal Auditing…What’s in it for the Profession and What’s in it for You! J. Michael Peppers, CIA, CRMA, CPA Chairman, The IIA’s 2012-2013 North American Board Vice President and Chief Audit Officer University of Texas, MD Anderson Cancer Center
Learn how to identify things only you are capable of contributing to the advancement of the profession.
Discover the latest developments and trends of the profession to spark ideas for service. Hear how accepting a “call to action” can accrue personal benefits you may never have
imagined. J. Michael Peppers is a Fellow of the American College of Healthcare Executives. His previous experience includes serving as the chief audit executive at other healthcare and higher education institutions and working in public accounting. He is a member of The IIA’s North American Board and previously served on The IIA’s Internal Audit Standards Board. Peppers serves on the University of Houston’s Department of Accountancy Advisory Board. He is a past president of the Association of College & University Auditors, IIA─Houston Chapter, and IIA─Florida West Coast Chapter. Peppers was the program chair for the 2006 IIA International Conference in Houston, has written and co-authored auditing articles, and is an active public speaker on internal audit-related topics. He is a distinguished faculty member in The IIA's Volunteer Faculty program and received the 2009 Outstanding Professional Contributions Award from the Association of College & University Auditors. Learning Field: Management Advisory Services
Monday September 17, 2012 10:25 AM– 12:05 PM CS 1-1 Navigating Emerging Risk Carolyn Koehn Director, Global Audit & Transformation, Program Management Office Dell Inc. Lisa Mayo Director, Global Audit & Transformation Dell Inc. Richard Scheel Global Business Assurance Manager, Corporate Governance Dell Inc Gerald Smith Executive Director, Global Audit & Transformation Dell Inc. Francisco Johnson Director, Audit Dell Inc.
Discover how to align your internal audit organization with the business to understand risk ─ both the current and future strategic objectives.
Contemplate the emerging risks facing companies that continue to globalize their operations.
Share approaches to address emerging risks. Carolyn Koehn moved to her current role after more than seven years with Dell's operations and technology finance team. Since joining Dell, she has had advancing roles within finance and has supported various functions within operations and technology including product group, logistics, reverse logistics, manufacturing, and fulfillment. Prior to Dell, Koehn was with Nortel Networks supporting its Caribbean and Latin America sales and marketing division for more than six years. Lisa Mayo is responsible for leading audit assurances and business initiatives engagements. She was previously the corporate reporting director responsible for Dell financial reporting. Since
joining Dell, she has had advancing roles within finance and accounting supporting various functions within operations and technology including manufacturing, global call centers, and information technology. Prior to Dell, Mayo was with the Texas State Auditor's office for four years. Richard Scheel, CPA, CGMA, is the Global Business Assurance Manager for Dell Inc’s Corporate Governance group managing 16 professional auditors spanning 4 continents. He leads this global team in their risk assessment, scoping, design and testing engagements of Dell Inc’s internal controls over financial reporting. Richard is a BBA accounting graduate of the University of Houston Bauer College of Business and a MS Accounting and Information Systems graduate of the University of Texas at Dallas Jindal School of Management. Richard began his career in accounting with PriceWaterhouseCoopers LLC and has 12 years of professional tax and audit experience. Richard served as a committeeman on the AICPA’s Government Performance and Accountability Committee from 2009 to 2011 and contributed time promoting the accounting profession to college students across the country. Gerald Smith is responsible for leading Dell’s business initiatives teams. Prior to joining Dell’s Global Finance team in 2009, he served as the director of mergers and acquisitions at GEXPRO (formerly GE Supply). Smith is an 18-year veteran of General Electric (GE) and previously held positions ranging from director of financial planning and analysis (GE Supply), finance manager of Global Sourcing (GE Healthcare) and plant finance manager (GE Lighting). He is a graduate of GE's Financial Management Program and its Corporate Audit Staff. Francisco Johnson is a Director of the Global Audit & Transformation (GAT) organization and is responsible for leading activities, engagement execution and building our presence in Latin America. Francisco has over 15 years of experience across Accounting, Financial Planning, Tax and the last 3 years in GAT. He started at Dell Brazil in 1999 during the launch of our first manufacturing plant in Latin America, and played a key role in establishing regional finance functions in our Panama site during a 1-year international assignment. Francisco holds a MBA from Texas State University, an accounting bachelor’s degree from Universidade Federal do Rio Grande do Sul (UFRGS) and two green belt BPI certifications. Learning Field: Auditing
Gain an understanding of what IT governance is. Learn why IT governance is important from both an IPPF compliance and strategic
standpoint. Examine The IIA’s IT governance model. Review example risks and controls. Discuss the IT governance role of internal audit.
Steve Hunt has more than 20 years of professional experience within public accounting, internal audit, consulting firms, and other professional service providers serving several industries. His experience includes in-depth Sarbanes-Oxley (SOX) compliance management, internal and external audit, business process development/reengineering and several years of experience with SAP R/3 configuration, management consulting, business process reengineering and application security, and controls consulting. Hunt is the former chair of the International Advanced Technology Committee (ATC) of The IIA and current vice chair of the International Professional Issues Committee (PIC). He co-authored The IIA’s Global Technology Audit Guides (GTAG) Auditing Application Controls, Developing the IT Audit Plan and is completing a third GTAG entitled Auditing IT Governance. Hunt has presented at many IIA national, district and local chapter meetings around the country and abroad. He is often a featured speaker at local, national, and international events for several trade associations and conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 1-3 From Ponzi to Madoff: Trust, Gullibility, and Greed Allan Bachman, CFE Education Manager Association of Certified Fraud Examiners
Learn the details behind Carlos Ponzi’s fraud and how the components of trust, gullibility, and greed are as viable today as they relate to the Madoff Ponzi scheme.
Hear how Ponzi developed his scheme and how he was so successful, until he wasn't. Understand the social engineering nature critical to the success of Ponzi schemes. Explore the social aspects of succumbing to a "too good to be true” offers and quick money
Understand why these schemes work when they fundamentally shouldn't. Learn about the Madoff fraud almost four years later, what we've learned and what we still don't know.
Allan Bachman is responsible for ACFE’s seminar development and the educational content of all conferences and online learning. Most recently he worked in higher education as director of an audit unit and was project manager on several IT implementations specializing in information and access security. Previously Bachman worked in or has consulted for retail, real estate, and manufacturing and has done extensive small to medium business consulting where he worked hundreds of fraud cases. He has conducted training sessions at the IIA International Conference, the ACFE AsiaPacific Conference, various ACFE Chapters and other national organizations. Bachman has taught college courses in accounting, auditing, information systems, and computer security. Learning Field: Behavioral Ethics
Learning Level: Intermediate
CS 1-4 Innovation and Internal Audit: What it Means, Why it is Important to Success and How Can Internal Audit Use It! Philip E. Flora, CIA, CCSA, CISA, CFE Principal, Managing Member FloBiz & Associates LLC
Learn the meaning of innovation and how it relates to the internal audit function. Learn how to reinforce the importance of innovation and why it is necessary for auditors to
meet primary stakeholder expectations. Identify reasons that audit functions should consider innovation in the Quality Assurance
and Improvement Program to demonstrate commitment to continuous improvement. Hear approaches to address emerging issues and how innovation can be used. Receive resources and a tip list for consideration in determining how innovation
strengthens the internal audit value proposition and brand. Phil Flora served as the chief audit executive at a not-for-profit public corporation for more than 16 years. His experience includes banking, public accounting and cost accounting, and he has more than 30 years of management/leadership and auditing experience. Flora currently serves as trustee for The IIA Research Foundation (IIARF), is a former chair of the Committee of Research and Education Advisors (CREA), and has served on numerous IIA international committees. He has served as president of The IIA─Austin Chapter, and he received the chapter’s 2006 Practitioner of the Year Award. Flora has been a frequent speaker at various national, regional, state and
international conferences and has provided training on numerous subjects related to internal auditing, leadership, governance, risk management, and IT audit. Learning Field: Management Advisory Services
Learning Level: Advanced
CS 1-5 The Politics Surrounding Tone at the Top in Governmental Auditing Entities Rachel Ann Snell, CIA, CFE, CICA Assistant City Auditor City of Austin
● Expand your understanding of what it means to have “tone at the top” within the audit organization and the government entity, and how it contributes to the control environment, including accountability and transparency.
● Discuss the various political influences within governmental entities and the effect on audit departments and the guidance available from Yellow Book and Red Book.
● Hear examples of politics influencing “tone at the top” decisions within management and audit structures at governmental entities.
● Obtain best practice strategies to avoid political pitfalls while maintaining a top audit shop. Rachel Snell has worked in the audit profession for more than 7 years, starting at the Texas State Auditor’s Office and moving to the Texas Department of Family and Protective Services, prior to accepting a management position with the City Auditor’s Office. Previously she performed operational responsibilities in both the public and private sectors, including Chase Bank, the City of La Mirada (Calif.), and the Austin (Texas) Police Department, and she worked for a United States Congressman. Snell is currently president of The IIA─Austin Chapter. Learning Field: Auditing (Governmental)
Learning Level: Advanced
CS 1-6 CIA Exam Preparation Course: Part 2 — Conducting the Internal Audit Engagement
Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services This Part 2 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 2 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 2 IIA CIA Learning System self-study print and online materials. Course topics will include: Conduct engagements. Conduct specific engagements. Monitor engagement outcomes. Fraud knowledge elements. Engagement tools.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association
of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 1-7 Part II Review: Government Auditing Practice The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management.
COURSE TOPICS INCLUDE: Role of government audit organizations.
Financial audits. Performance audits. Compliance audits. Internal control audits. Other audit services. Consulting roles.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US
Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012).
Learning Field: Auditing (Governmental)
Learning Level: Intermediate
Monday September 17, 2012 1:15 – 2:55 PM CS 2-1 Assurance Coordination: Managing the Organization’s Assurance Network Urton Anderson, CIA, CCSA, CGAP, CFSA, CCEP Clark W. Thompson Jr. Professor in Accounting Education, McCombs School of Business The University of Texas at Dallas Mark Salamasick, CIA, CISA, CSP Director, Center for Internal Auditing The University of Texas at Dallas
● Learn how assurance coordination can add value to the organization by improving risk management and reducing assurance fatigue.
● Understand what internal audit needs to do to step up to the coordination role. ● Discover a capability/maturity approach to implementing coordination. ● Receive tools for assurance mapping and coordination.
Urton Anderson has conducted research addressing numerous issues in internal and external auditing, particularly corporate governance, compliance, enterprise risk management, and internal control. He has written four books and co-authored Internal Auditing: Assurance and Consulting Services. Anderson served as Chair of The IIA’s Board of Regents and twice chaired the Internal Auditing Standards Board. In 1997, he was named Leon R. Radde Educator of the Year by The IIA. Anderson has also been recognized for his outstanding contributions to the field of internal auditing with The Bradford Cadmus Memorial Award. He currently serves as the chair of The IIA’s Committee of Research and Education Advisors and is on the Board of Trustees for The IIA Research Foundation. Anderson serves on the board of directors for the Health Care Compliance Association and the advisory board of the Society of Corporate Compliance and Ethics. He recently
completed a year as an Academic Fellow in the Office of the Chief Accountant of the U. S. Securities and Exchange Commission.
Mark Salamasick was with Bank of America for more than 20 years where he headed the information technology audit group before joining The University of Texas, teaching various internal audit subjects. Prior to joining Bank of America, Salamasick was a senior consultant with Accenture (Andersen Consulting). He is on the Board of Trustees of The IIA Research Foundation and board member of The IIA’s Dallas Chapter. Learning Field: Auditing
Learning Level: Intermediate
CS 2-2 Impact of Technology on Stewardship, Risk & Fraud Courtenay M. Thompson Jr., CPA Consultant Courtenay Thompson & Associates
● Explore the positive and negative roles technology plays in increasing unacceptable losses. ● Learn how management oversight is impacted by the information age. ● Hear how technology can enable fraudulent activity. ● Learn specific steps for using technology to enhance controls and mitigate risk.
Courtenay Thompson is a recognized authority on training managers, auditors, and investigators in fraud-related matters. He has designed and presented courses on fraud prevention, detection, and investigation for business and government organizations worldwide. His courses are known for providing practical, proven approaches to real problems. For 13 years, he served as editor of "Fraud Findings" in Internal Auditor magazine. Learning Field: Auditing
Learning Level: Advanced
CS 2-3 New Trends in Healthcare Fraud Mychal Wilson, Esq. Qui Tam & Entertainment Attorney
The Law Office of Mychal Wilson Century City Legal Eagle
● Listen to the firsthand account from a whistleblower (now attorney) on his experiences of paying kickbacks to physicians in the 2007 $515M Qui Tam settlement against pharma giant Bristol-Myers Squibb.
● Learn about various types of kickbacks and off-label marketing which are subject to punishment under the False Claims Act (FCA).
● Learn about new Iaws enacted to prevent/deter healthcare fraud. Mychal Wilson is a member of the California State Bar, and frequently lectures on matters concerning the motion picture and television industry. Wilson is also a member of the American Bar Association, Los Angeles County Bar Association, and the Beverly Hills Bar Association. Additionally, he has served as a business consultant for the West Angeles Community Development Corporation. Learning Field: Regulatory Ethics
Learning Level: Intermediate
CS 2-4 The Management Equation Augusto Baeta Director, Global Professional Development The Institute of Internal Auditors
● Explore the different variables associated with management. ● Understand the correlation between the different variables. ● Discover how to make the transition from a strategic management approach to a tactical
one. ● Learn how to use The Management Equation to find the best solutions for your managerial
challenges. Augusto Baeta and his team are responsible for all aspects of The IIA’s International Conference, training opportunities with IIA Institutes around the world and global development initiatives. Before joining The IIA, Baeta was a partner and the chief operational officer of Crase Sigma, Brazil’s second largest real estate management company. Learning Field: Personal Development
CS 2-5 City Auditor Roundtable Moderator: Robert Elizondo, CIA, CGAP, CICA Quality Assurance Coordinator and Senior Auditor City of Austin Panelist: Kenneth J Mory, CIA, CPA, CISA City Auditor City of Austin Eduardo Luna, CIA, CGFM City Auditor City of San Diego Kip Memmott, CGAP, CRMA Director, Audit Services, Office of the City Auditor City of Denver Dennis J. Gallagher City Auditor City of Denver Edmundo S. Calderon, CIA, CGAP, CRMA City Auditor City of El Paso
● Learn about horizon-based allocation of limited audit resources. ● Find out about outsourcing of required expert resources necessary to execute strategic
audit plans. ● Hear about differences between elected and appointed City Auditors. ● Listen how to incorporate multiple and sometimes competing council priorities into the
● Find out how others work to keep multiple bosses happy. Robert Elizondo is in charge of the Office of the City Auditor’s (OCA) Quality Assurance System and serves as the liaison to the city council’s audit and finance committee. Formerly, as a supervising auditor/project manager for the OCA, Elizondo led audit teams that evaluated the performance of city programs and functions. Along with his 11 years of experience with city government, Elizondo spent 13 years as an internal auditor with various Texas agencies. He is currently on the governing board of IIA─Austin and has been active with the chapter for more than 20 years. He has twice served as chapter president along with having served several terms on the chapter’s Board of Governors. After co-chairing The IIA’s 2007 Southern Regional Conference, he was appointed to The IIA’s Regional Conference Committee (RCC), and is currently serving a second term with that committee. Ken Mory has more than 30 years of public and private experience in auditing, finance, and operations. Prior to his current role, Mory was the chief of audits for San Diego County and the CFO of several private companies. He also worked for BellSouth Corporation’s general internal audits and he began his career with Arthur Young & Company, CPAs. Mory is the vice chair-technical issues of The IIA’s Public Sector Committee, a member of ALGA’s Professional Issues Committee, and an IIA─Austin Chapter board member. Eduardo Luna established San Diego’s first independent city auditor’s office in 2008 after having served as deputy city auditor of San Jose (Calif.). He also worked as an evaluator with the United States Government Accounting Office in Washington, D.C. and San Francisco. Luna serves as a local government representative to the United States Comptroller General's Domestic Working Group. Edmundo S. Calderon has more than 30 years experience in the auditing, accounting, and financial services professions. His experience varies from auditing for General Motors Acceptance Corporation, the University of Texas at El Paso, Fort Bliss Federal Credit Union, and the City of El Paso. Dennis Gallagher was first elected to the Colorado House of Representatives in 1970. He served two terms, followed by 20 years in the State Senate where he also served on the Colorado State Legislative Audit Committee. After leaving the legislature, Gallagher served two terms on the Denver City Council before being elected as Denver’s City Auditor where he has served since 2003. In 2008, the Association of Government Accountants─Denver Chapter gave Gallagher the Community Leadership Award for his work in establishing an independent audit committee. Gallagher serves as co-chair of the Mountain & Plains Intergovernmental Audit Forum. Kip Memmott has more than 17 years of auditing, consulting, and policy analysis experience at the federal, state, local government, and private sector levels. His professional positions include
director of internal audit for the City and County of Denver; internal audit manager with San Diego County; senior performance auditor with the State of Arizona’s Office of the Auditor General; senior consultant with KPMG LLP; legislative analyst intern for the Arizona State Legislature; and intern for the United States Government Accounting Office. Memmott is a recent graduate from the Harvard University Kennedy School of Government’s Senior Executives in State and Local Government executive education program and currently serves as the chair for the Association of Local Government Auditors’ Membership Committee. Learning Field: Auditing (Governmental)
Learning Level: Intermediate
CS 2-6 CIA Exam Preparation Course: Part 2 — Conducting the Internal Audit Engagement Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services This Part 2 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 2 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 2 IIA CIA Learning System self-study print and online materials. Course topics will include: Conduct engagements. Conduct specific engagements. Monitor engagement outcomes. Fraud knowledge elements. Engagement tools.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for
nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 2-7 Part II Review: Government Auditing Practice The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management.
COURSE TOPICS INCLUDE: Role of government audit organizations.
Performance audits. Compliance audits. Internal control audits. Other audit services. Consulting roles.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012).
Learning Field: Auditing (Governmental)
Learning Level: Intermediate
Monday September 17, 2012 3:25 – 5:05 PM CS 3-1 Adding Quality to Quality Assessments Larry Hubbard, CIA, CCSA, CPA, CISA Principal Larry Hubbard and Associates
Hear about the best practices and most common findings in quality assessment reviews. Learn how the best assessments are performed. Discuss common quality assurance team challenges. Explore why many internal audit departments choose self-assessments over full external
reviews. Test your knowledge of the Standards vs. others attending the session.
Larry Hubbard is a professional trainer and consultant with a broad background in accounting, auditing, and finance. His experience includes audit management; information systems, financial, and operational auditing; financial reporting; consulting and training; and organization directorship. Hubbard is a frequent author, course leader, and speaker for The IIA and other professional organizations. He specializes in leading control self-assessment, creative thinking, information technology, operational auditing, and risk assessment courses and authored The IIA's CSA introduction, CSA facilitation techniques, operational auditing, and financial literacy for auditors. Hubbard also published A Practical Guide to CSA and is a qualified validator for internal audit quality assessment reviews. Hubbard has trained hundreds of auditors to perform quality assessments. Hubbard is a board member and past president of The IIA─Northern Virginia Chapter. Learning Field: Auditing
Learning Level: Advanced
CS 3-2 IT Auditing for Non-IT Auditors Raven Catlin, CIA, CFSA Internal Audit Guru and Speaker Raven Global Training
Acquire and refresh baseline knowledge of IT general and application controls. Identify IT risks and controls. Understand the importance and impact of IT on business processes. Discover how to integrate IT testing into your performance, program, operational,
financial, and compliance audits. Raven Catlin is an internationally recognized expert, speaker, and consultant in internal auditing. She has more than 15 years of auditing and seminar facilitation experience. Before starting Raven Global Training, Catlin was a consultant for Experis and a senior manager at Protiviti. She held internal audit positions with Freddie Mac, Bank of America, and Philip Morris. Catlin is a contributing author to The IIA’s CIA Learning System. Learning Field: Auditing
Jason Hadavi, CFE, CPA Assistant City Auditor, Office of the City Auditor City of Austin
Learn the “Do's and Don’ts" of investigating internal fraud, including lessons applicable to handling allegations, interviewing employees and contractors, and reporting findings.
Identify and share investigative resources and protocols including investigation standards, interviewing techniques, and case management.
Discover opportunities for tracking cases and measuring the performance of investigation units.
Explore examples of lessons learned during actual investigations. Jason Hadavi leads a team of investigators responsible for investigating, detecting, and preventing fraud, waste, and abuse throughout the City of Austin. Hadavi has more than 11 years of investigative experience in both the public and private sectors. He has provided internal and external training on conducting investigations and has testified in numerous court proceedings to support prosecution resulting from his investigations. Learning Field: Auditing
Learning Level: Advanced
CS 3-4 Corporate Integrity: Lessons from the Fugitive Jeff Lemon, CIA, CPA Internal Audit Manager McLane Company
Explore the common characteristics of companies that act with integrity. Define the types of promises kept by companies (and people) of integrity. Discuss real examples taken from today's headlines of both strong and weak integrity. Hear a challenging message that will reinforce your own desire for integrity in the
workplace. Jeff Lemon has spent his entire professional career in the grocery industry. He has held previous internal auditing and operations positions with Whole Foods Market and H.E.B. He has served on the Board of Governors of The IIA─Austin Chapter. Learning Field: Behavioral Ethics
CS 3-5 Mastering Change: Using Behavioral Economics and Change Theory as Audit Tools Ruthe Holden, CIA, CGAP, CPA, CISA Chief Auditor Los Angeles County Metropolitan Transportation Authority Gain an appreciation for why audit reports full of well-intentioned recommendations often fall
on deaf ears or are implemented as a snail’s pace. Learn how to develop a persona as an agent of change with excellent people skills in order to
facilitate the change recommended for your organization. Understand the soft skills needed to facilitate change rather than alienating the people
responsible for implementing change. Discuss the concepts of change theory and behavioral economics and how both can be used to
better design the audit process to help clients buy into and own change.
Ruthe Holden manages an audit office that conducts operational, financial, information technology, contract, and regulatory compliance audits. She has nearly 20 years of audit experience in both a public sector agency and the federal government. She is currently a member of Association of Government Accountants Financial Management Standards Board, Governor at Large for the Association of Local Government Auditors and past chair of the American Public Transportation Association’s Committee of Audit Professionals. Holden is the vice president of programs for The IIA’s San Gabriel Valley Chapter, a member of The IIA’s Regional Conference Committee, and chair of The IIA’s Southern California District Educational Conference. Learning Field: Auditing
Learning Level: Advanced
CS 3-6 CIA Exam Preparation Course: Part 2 — Conducting the Internal Audit Engagement Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services
This Part 2 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 2 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 2 IIA CIA Learning System self-study print and online materials. Course topics will include: Conduct engagements. Conduct specific engagements. Monitor engagement outcomes. Fraud knowledge elements. Engagement tools.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 3-7 Part II Review: Government Auditing Practice
The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management.
COURSE TOPICS INCLUDE: Role of government audit organizations.
Financial audits. Performance audits. Compliance audits. Internal control audits. Other audit services. Consulting roles.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012).
Tuesday September 18, 2012 8:00 – 9:55 AM GS 2 Say it Right! Philip D. Tarling, CIA, CMIIA The IIA’s 2012─2013 Chairman of the Board Vice President Internal Audit Huawei Technologies Ltd.
Hear the 2012─2013 Chairman’s message. Understand some of the key fundamentals of getting the internal audit message understood. Identify some things you can do to improve your communication.
Phil Tarling has served on The IIA’s Executive Committee since June 2008. Tarling is also a past president of The IIA─UK and Ireland and past president of the European Confederation of Institutes of Internal Auditing. Tarling started working as an internal auditor in 1986 and has worked in both the public and private sectors, with a large amount of time spent in building internal audit capacity in the former Soviet Union countries of Europe, in Africa, and in Turkey.
Learning Field: Communication
Learning Level: Intermediate
Tuesday September 18, 2012 10:25 AM– 12:05 PM CS 4-1 Adding Quality to Quality Assessments Larry Hubbard, CIA, CCSA, CPA, CISA Principal Larry Hubbard and Associates
Hear about the best practices and most common findings in quality assessment reviews. Learn how the best assessments are performed. Discuss common quality assurance team challenges. Explore why many internal audit departments choose self-assessments over full external
Test your knowledge of the Standards vs. others attending the session.
Larry Hubbard is a professional trainer and consultant with a broad background in accounting, auditing, and finance. His experience includes audit management; information systems, financial, and operational auditing; financial reporting; consulting and training; and organization directorship. Hubbard is a frequent author, course leader, and speaker for The IIA and other professional organizations. He specializes in leading control self-assessment, creative thinking, information technology, operational auditing, and risk assessment courses and authored The IIA's CSA introduction, CSA facilitation techniques, operational auditing, and financial literacy for auditors. Hubbard also published A Practical Guide to CSA and is a qualified validator for internal audit quality assessment reviews. Hubbard has trained hundreds of auditors to perform quality assessments. Hubbard is a board member and past president of The IIA─Northern Virginia Chapter. Learning Field: Auditing
Learning Level: Advanced
CS 4-2 Data Mining and Continuous Monitoring Beyond IT Anthony M. Mackle, CIA, CFE Hoosier Fellow, Senior Vice President and Chief Audit Executive BrightPoint Inc. Sue Ulrey Partner CliftonLarsonAllen’s Business Risk Services
Discover why continuous monitoring is moving out of IT and into compliance, operations, and finance.
Learn how top companies are creating continuous monitoring programs coupled with data mining to reduce the time spent in audit preparation and to identify the red flags of fraud.
Discover practical examples of how to use continuous monitoring to increase audit effectiveness and cost efficiency.
Hear examples of how this works to ensure internal audit adds value.
Anthony Mackle is an internal audit executive with more than 25 years of audit, accounting, and risk management experience. Prior to joining BrightPoint, he served nine years as director of internal audit for Pioneer Standard Electronics and also served as head of internal audit at Cole National. Mackle created and led the internal audit function for three publicly listed companies, led
the SOX initiative for two companies, worked on more than 14 acquisitions, integrations, and several divestitures. Mackle has led more than 50 fraud investigations. Sue Ulrey has more than 20 years of internal audit, ERM, and compliance experience as a CAE and a consultant. In addition, she has performed more than 30 Quality Assessment Reviews in the last two years. Her role as CBOK 2010’s co-chair enables her to share the insights from the study to strengthen internal audit’s value to the organization and the profession as a whole. Learning Field: Auditing
Learning Level: Advanced
CS 4-3 New Trends in Healthcare Fraud Mychal Wilson, Esq. Qui Tam & Entertainment Attorney The Law Office of Mychal Wilson Century City Legal Eagle
● Listen to the firsthand account from a whistleblower (now attorney) on his experiences of paying kickbacks to physicians in the 2007 $515M Qui Tam settlement against pharma giant Bristol-Myers Squibb.
● Learn about various types of kickbacks and off-label marketing which are subject to punishment under the False Claims Act (FCA).
● Learn about new Iaws enacted to prevent/deter healthcare fraud. Mychal Wilson is a member of the California State Bar, and frequently lectures on matters concerning the motion picture and television industry. Wilson is also a member of the American Bar Association, Los Angeles County Bar Association, and the Beverly Hills Bar Association. Additionally, he has served as a business consultant for the West Angeles Community Development Corporation. Learning Field: Regulatory Ethics
Learning Level: Intermediate
CS 4-4 Auditing Your Organization’s Social Media Efforts Mike Jacka, CIA Senior Manager, Audit Farmers Insurance
Explore the various paths companies and organizations are taking to leap into the social media
stream. Discover the inevitability of social media and the unintended consequences it can have on
companies. Learn about realistic risks on the phenomenon and corresponding mitigation strategies. Obtain practical tools on how internal audit might approach an organization’s social media
efforts. Mike Jacka is known for his work with Internal Auditor magazine including his blog “From the Mind of Mike Jacka” and the magazine’s Lighter Side pieces such as “How the Auditee Stole Findings” and “Auditing – the Musical.” He also plays an auditor in real life having worked in the Farmers Insurance internal audit department for nearly 30 years where he has held various roles. He is also co-author of the book Business Process Mapping: Improving Customer Satisfaction which is now in its second edition, Auditing Social Media, and the forthcoming book Auditing Marketing Departments. CS 4-5 State Auditor Roundtable Moderator: Rachel Ann Snell, CIA, CFE, CICA Assistant City Auditor City of Austin Panelist: Hector Balderas State Auditor State of New Mexico Joe Bell Chief Audit Executive State of Ohio Gary Jones, CPA, CFE State Auditor State of Oklahoma
Various topics and discussion related to State/Government auditors
Rachel Snell has worked in the audit profession for more than 7 years, starting at the Texas State Auditor’s Office and moving to the Texas Department of Family and Protective Services, prior to accepting a management position with the City Auditor’s Office. Previously she performed operational responsibilities in both the public and private sectors, including Chase Bank, the City of La Mirada (Calif.), and the Austin (Texas) Police Department, and she worked for a United States Congressman. Snell is currently president of The IIA─Austin Chapter. Hector Balderas has served in the New Mexico House of Representatives from 2005 to 2007. In 2006, Balderas was elected New Mexico State Auditor and was reelected in 2010. As New Mexico’s State Auditor, Balderas provides regulatory oversight to more than $60 billion in governmental assets and more than 1,000 government entities. Balderas has battled fraud, waste, and abuse throughout New Mexico. He created a Special Investigations Division, instituted a statewide fraud hotline, and expanded the training and outreach operations of the office. In 2007, Balderas was named one of the 100 Most Influential Hispanics by Hispanic Business magazine and was elected to the NALEO Educational Fund Board as treasurer in 2009. In 2010, he was awarded the New Frontier Award by the Harvard Institute of Politics and John F. Kennedy Library Foundation. Joe Bell has more than 20 years of audit experience encompassing both internal and external audit positions in government organizations. Prior to becoming Ohio’s top CAE, Bell served as chief of internal audit for the Ohio Bureau of Workers’ Compensation; director of internal audit for the Ohio Attorney General; senior audit manager with the Ohio Auditor of State; and audit manager within a public accounting firm. Bell serves on The IIA’s International Committee of Research and Education Advisors and as a board member for The IIA─Central Ohio Chapter. Gary Jones has spent much of his adult life seeking to expand the accountability of elected officials and to improve the delivery of government services. Jones understands the importance of identifying inefficiencies in government and finding solutions to provide a better product for taxpayers. Learning Field: Auditing (Governmental)
Learning Level: Auditing
CS 4-6 CIA Exam Preparation Course: Part 3 — Business Analysis and Information Technology Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA
Associate Director UCLA Audit and Advisory Services This Part 3 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 3 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 3 IIA CIA Learning System self-study print and online materials. Course topics will include: Business processes. Financial accounting and finance. Managerial accounting. Regulatory, legal, and economics. Information technology.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
CS 4-7 Part III Review: Government Auditing Skills and Techniques Tom O’Connor, CIA, CGAP Consultant The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management. COURSE TOPICS INCLUDE:
Concepts and techniques for management of audit organizations.
The auditor’s role in performance measurement. The auditor’s use of quantitative and qualitative methods. Application of specialized tools and techniques to develop audit findings. Recognition of potential fraud and other integrity violations. Use of logic in government audits.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is also covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is
the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012). Learning Field: Auditing (Governmental)
Learning Level: Intermediate
Tuesday September 18, 2012 1:15 - 2:55 PM CS 5-1 Internal Audit’s Role in Enhancing the Organization’s Ethical Climate Urton Anderson, CIA, CCSA, CGAP, CFSA Clark W. Thompson Jr. Professor in Accounting Education, McCombs School of Business The University of Texas at Dallas Gain the know-how and learn about the tools needed to assess an organization’s ethics and
compliance program (how to meet Standard 2110.A1). Appreciate the need for an organization to establish an ethical climate and effective compliance
system. Understand internal audit’s role in assisting the organization to establish and to maintain a
healthy ethical climate and effective compliance system. Review helpful tools and develop a sample audit work program for conducting an assessment. Urton Anderson has conducted research addressing numerous issues in internal and external auditing, particularly corporate governance, compliance, enterprise risk management, and internal control. He has written four books and co-authored Internal Auditing: Assurance and Consulting Services. Anderson served as Chair of The IIA’s Board of Regents and twice chaired the Internal Auditing Standards Board. In 1997, he was named Leon R. Radde Educator of the Year by The IIA. Anderson has also been recognized for his outstanding contributions to the field of internal auditing with The Bradford Cadmus Memorial Award. He currently serves as the chair of The IIA’s Committee of Research and Education Advisors and is on the Board of Trustees for The IIA Research Foundation. Anderson serves on the board of directors for the Health Care Compliance Association and the advisory board of the Society of Corporate Compliance and Ethics. He recently completed a year as an Academic Fellow in the Office of the Chief Accountant of the U. S. Securities and Exchange Commission. Learning Field: Auditing
CS 5-2 What auditors Need to Know about Technology Contracting Courtenay M. Thompson, Jr., CPA Consultant Courtenay Thompson & Associates Explore technology contracting exposures to overcharge and non-performance. Learn about IT contracting fraud cases and factors that contribute to IT project failure. Understand what is really required for good stewardship over contracting. Identify key roles for internal auditors in audit and control of contracting.
Courtenay Thompson is a recognized authority on training managers, auditors, and investigators in fraud-related matters. He has designed and presented courses on fraud prevention, detection, and investigation for business and government organizations worldwide. His courses are known for providing practical, proven approaches to real problems. For 13 years, he served as editor of "Fraud Findings" in Internal Auditor magazine.
Learning Field: Auditing
Learning Level: Advanced
CS 5-3 Hidden in Plain Sight: Investigating on the Internet Allan Bachman, CFE Education Manager Association of Certified Fraud Examiners Learn the advanced tools that can make Google searches even more powerful. Explore the world of social media where there are no secrets or hidden identities. Learn how to protect your organization and your personal life from the possible perils of social
media. Discover websites to search for almost any topic, organization, or individual. Allan Bachman is responsible for ACFE’s seminar development and the educational content of all conferences and online learning. Most recently he worked in higher education as director of an audit unit and was project manager on several IT implementations specializing in information and access security. Previously Bachman worked in or has consulted for retail, real estate, and manufacturing and has done extensive small to medium business consulting where he worked
hundreds of fraud cases. He has conducted training sessions at the IIA International Conference, the ACFE AsiaPacific Conference, various ACFE Chapters and other national organizations. Bachman has taught college courses in accounting, auditing, information systems, and computer security. Learning Field: Auditing
Learning Level: Intermediate
CS 5-4 Digging for Gold: Root Cause Analysis Kenneth J Mory, CIA, CPA, CISA City Auditor City of Austin Learn to identify through RCA the “what, how, and why” something happened, thus preventing
recurrence. Explore approaches and learn to use analytical tools to find root cause(s). Apply root cause identification and generate tipping point recommendations. Apply these concepts to real world examples.
Ken Mory has more than 30 years of public and private experience in auditing, finance, and operations. Prior to his current role, Mory was the chief of audits for San Diego County and the CFO of several private companies. He also worked for BellSouth Corporation’s general internal audits and he began his career with Arthur Young & Company, CPAs. Mory is the vice chair-technical issues of The IIA’s Public Sector Committee, a member of ALGA’s Professional Issues Committee, and an IIA─Austin Chapter board member.
Learning Field: Auditing
Learning Level: Beginner
CS 5-5 Auditor Roles in Performance Accountability and Measurement Stephen L. Morgan, CIA, CGAP, CGFM, CFE, MPA President Excellence in Government Accountability and Performance Practices Inc. (EGAPP)
Learn why government auditors are becoming more involved in how performance is defined and measured, consistent with a trend toward measurement-based performance auditing techniques.
Discover why involvement is critical as the credibility of management’s performance reports and the reliability of underlying data have become increasingly important.
Examine current and future roles that government auditors are playing in their organizations’ performance accountability and measurement activities.
Review best practices based on an ongoing research and training project to assess and support auditor roles in performance auditing and measurement.
Stephen L. Morgan is the former city auditor of Austin, Texas, where he played a key leadership role in helping the city evolve its performance measurement and management system into a model for other government organizations. Before joining the City Auditor’s Office, Morgan was an evaluator in the U.S. Government Accountability Office’s National Productivity Group. For more than 20 years, he designed and delivered courses in performance measurement, management, and auditing. In 2009, Morgan received The IIA’s Victor Z. Brink Award. He also received the National Intergovernmental Audit Forum’s Excellence in Government Performance and Accountability Award from the Comptroller General of the United States. Morgan became the fourth annual recipient of the Harry Hatry Distinguished Performance Measurement Practice Award from the American Society of Public Administration honoring his lifetime of contributions to public service. Learning Field: Auditing
Learning Level: Intermediate
CS 5-6 CIA Exam Preparation Course: Part 3 — Business Analysis and Information Technology Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services This Part 3 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 3 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 3 IIA CIA Learning System self-study print and online materials. Course topics will include:
Business processes. Financial accounting and finance. Managerial accounting. Regulatory, legal, and economics. Information technology.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 5-7 Part III Review: Government Auditing Skills and Techniques Tom O’Connor, CIA, CGAP Consultant The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing
Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management. COURSE TOPICS INCLUDE:
Concepts and techniques for management of audit organizations.
The auditor’s role in performance measurement. The auditor’s use of quantitative and qualitative methods. Application of specialized tools and techniques to develop audit findings. Recognition of potential fraud and other integrity violations. Use of logic in government audits.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is also covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012). Learning Field: Auditing (Governmental)
Demystifying Enterprise Risk Management: How a Practical and Effective Approach to ERM Can Lead to Value Creation for Your Company Alyssa G. Martin, CPA, MBA Dallas Executive Partner and Advisory Services Partner Weaver and Tidwell LLP
ERM Basics: Defining, differentiating from other risk management approaches and using the
COSO ERM Framework.
Approach and Methodology: Key implementation roles and steps to accomplish ERM.
Documentation: Methods of documenting risk assessment and significant risks analyses.
ERM as an ongoing process.
Alyssa Martin has more than 20 years of experience in public accounting, including 12 years of internal control process risk management. In her current role, Martin emphasizes the areas of Sarbanes-Oxley compliance and monitoring, operational analysis, internal audit, fraud prevention, information technology audit, business management consulting, strategic planning, and technology consulting for publicly and privately held companies. She is a frequent speaker for a variety of organizations, and Martin’s compliance expertise has been sought throughout the globe for both educational and professional engagements. Learning Field: Auditing
Learning Level: Beginner
CS 6-2 The State of Information Security James Phillippe, CISSP, CPP, CFE Executive Director, Advisory Services Practice Ernst & Young LLP
Hear about the results of Ernst & Young’s most recent Global Information Security Survey. Learn what information security issues companies are focusing on. Understand EY’s point of view on how you should address these challenges.
James Phillippe is responsible for all aspects of the center including people, quality, growth, and operations. With more than 15 years of information security experience, Phillippe has been in a leadership role with the centers since their creation in 2002. He has managed several hundred attack and penetration assessments focused on infrastructure, applications, and social engineering.
CS 6-3 Financial Statement Fraud Raven Catlin, CIA, CFSA Internal Audit Guru and Speaker Raven Global Training Get answers to the question every auditor asks, “Is there financial statement fraud within my
company?” Learn accounting concepts and how to apply them to business processes. Explore the most common categories of financial statement fraud. Discover analysis you can perform to review your organization’s financial statements. Discuss fraud schemes and accounting errors and irregularities. Raven Catlin is an internationally recognized expert, speaker, and consultant in internal auditing. She has more than 15 years of auditing and seminar facilitation experience. Before starting Raven Global Training, Catlin was a consultant for Experis and a senior manager at Protiviti. She held internal audit positions with Freddie Mac, Bank of America, and Philip Morris. Catlin is a contributing author to The IIA’s CIA Learning System.
Learning Field: Auditing
Learning Level: Beginner
CS 6-4 Emerging Issues: Internal Auditor Skills for 2015 David J. MacCabe, CIA, CGAP, CRMA, MPA Consultant
Learn about recent studies and creative ways to develop your potential. Obtain tips and techniques to further develop your personal toolbox and expertise. Hear what leading CAEs say about the knowledge, skills, and abilities needed for the future. Be aware of IIA resources and opportunities that will catapult you forward.
David MacCabe is an internal audit professional with 27 years’ experience as a chief audit executive. He has directed internal audit teams at the Teacher Retirement System of Texas, the Texas Rehabilitation Commission, and the Texas Comptroller of Public Accounts. MacCabe was the founding chair of the Texas State Agency Internal Audit Forum and a founding member of The IIA─Austin Chapter. He has served in various leadership roles for the chapter and currently serves on The IIA’s Committee of Research and Education Advisors. MacCabe has conducted or assisted in more than 45 quality assessment review projects and also presents seminar topics such as chief audit executive leadership, audit committee effectiveness, the human side of auditing, quality assurance/ peer reviews, and building relationships with management. CS 6-5 The TxDPS Assurance Continuum and Internal Controls Steve Goodson, CIA, CGAP, CCSA, CRMA, CISA, CLEA Chief Audit Executive Texas Department of Public Safety (DPS) W. Brandon Tanous, CGAP, CLEA Senior Internal Auditor Texas Department of Public Safety- Chief Auditor’s Office
Learn about providing assurance by reviewing the risks, controls, and accountability needed to assist auditors in providing assurance to boards.
Find out how to develop an assurance continuum. Learn to apply that model to each auditable area. Assess the need for management interaction to ensure appropriate buy-in and
understanding to develop a top-down approach to promoting assurance in managing the risks and controls of your organization.
Steve Goodson has transformed and modernized the Office of Audit and Inspection in Texas. He formerly served as the CAE for the Texas Commission on Environmental Quality (TCEQ), one of the country’s largest, most comprehensive state environmental agencies. Goodson also worked in state government internal auditing for more than 20 years. He is a graduate of the Governor’s Management Development Program. W. Brandon Tanous serves as the secretary on the International Law Enforcement Auditors Association Board. He also serves as a Commissioner and Vice President for Travis County, Texas Emergency Services District Number 14 Board. Learning Field: Auditing (Governmental)
CS 6-6 CIA Exam Preparation Course: Part 3 — Business Analysis and Information Technology Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services This Part 3 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 3 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the updated Version 3.1 Part 3 IIA CIA Learning System self-study print and online materials. Course topics will include: Business processes. Financial accounting and finance. Managerial accounting. Regulatory, legal, and economics. Information technology.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors.
Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 6-7 Part III Review: Government Auditing Skills and Techniques Tom O’Connor, CIA, CGAP Consultant The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management. COURSE TOPICS INCLUDE:
Concepts and techniques for management of audit organizations.
The auditor’s role in performance measurement. The auditor’s use of quantitative and qualitative methods. Application of specialized tools and techniques to develop audit findings. Recognition of potential fraud and other integrity violations. Use of logic in government audits.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four
domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is also covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012). Learning Field: Auditing (Governmental)
Learning Level: Intermediate
Wednesday September 19, 2012 8:00 – 9:55 AM GS 3 Leading with Integrity Ann Bishop Executive Director Employees Retirement Systems of Texas (ERS)
Identify effective leadership processes. Discover the core principles every leader needs. Understand how to put principles into action.
Ann Bishop leads one of the country’s largest retirement trust funds and is a veteran of state government. She has extensive private sector experience as a consultant and working for leading technology companies. Learning Field: Personal Development
Creative Auditing – More than Just an Oxymoron Mike Jacka, CIA Senior Manager, Audit Farmers Insurance
Explore why auditors should care about creativity. Learn how creativity can be fostered in an internal audit environment Identify six tips to developing a creative auditing department. Review how to work on your own creativity.
Mike Jacka is known for his work with Internal Auditor magazine including his blog “From the Mind of Mike Jacka” and the magazine’s Lighter Side pieces such as “How the Auditee Stole Findings” and “Auditing – the Musical.” He also plays an auditor in real life having worked in the Farmers Insurance internal audit department for nearly 30 years where he has held various roles. He is also co-author of the book Business Process Mapping: Improving Customer Satisfaction which is now in its second edition, Auditing Social Media, and the forthcoming book Auditing Marketing Departments.
Learning Field: Auditing
Learning Level: Advanced
Wednesday September 19, 2012 11:45 AM – 5:10 PM CS 7-6 CIA Exam Preparation Course: Part 3 — Business Analysis and Information Technology Vicki A. McIntyre, CIA, CPA Vice President FirstPlus Resolutions, Inc. Dave Curry, CIA, CISA Associate Director UCLA Audit and Advisory Services This Part 3 CIA course is designed to give candidates a high level introduction and overview of the topics covered on the Part 3 CIA exam. The course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, each attendee will have the opportunity to work through practice exam questions, learn test taking tips, and will receive the
updated Version 3.1 Part 3 IIA CIA Learning System self-study print and online materials. Course topics will include: Business processes. Financial accounting and finance. Managerial accounting. Regulatory, legal, and economics. Information technology.
Please note: Additional self-study time outside of the classroom will be necessary to prepare for the exam. Vicki A. McIntyre is a highly respected audit and compliance professional with more than 25 years of experience in the business world. She brings real life examples to the classroom to most effectively demonstrate practical examples of concepts being taught. As a volunteer IIA leader for nearly 20 years, McIntyre is dedicated to the professional practice of internal auditing and is currently The IIA’s Chair of the Chapter Relations Committee (CRC). She serves on teams that perform quality assessments of audit departments and is a trainer, workshop facilitator, and frequent guest speaker. McIntyre has a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. She has been a California state bank examiner, the vice president of finance of a closely held bank and the vice president of risk management of a regional bank with nationwide mortgage lending authority. As a CPA, she has performed attestation services in the non-profit, manufacturing, government, and financial services sectors. Dave Curry specializes in information technology, health care, and university audits. He has served in several leadership roles for The IIA for more than 22 years. Currently, Curry is a member of the North American and Global Nominating Committee and the Learning Solutions Committee. He has made numerous presentations to organizations such as the University of California, the Association of College & University Auditors, the Association of Healthcare Internal Auditors, and at The IIA’s International and Regional Conferences. Learning Field: Auditing
Learning Level: Intermediate
CS 7-7 Part IV Review: Government Auditing Environment Tom O’Connor, CIA, CGAP Consultant
The Certified Government Auditing Professional® (CGAP®) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by The Institute of Internal Auditors. Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing — fund accounting, grants, legislative oversight, confidentiality rights, and more. LEARNING OBJECTIVES
Understand and apply required standards for governmental auditing. Successfully provide a wide range of audit services in the government. Use current audit methodologies and techniques in government audits. Describe the government auditor’s evolving role in accountability and results
management. COURSE TOPICS INCLUDE:
General differences from the private sector. Budget and accounting laws, initiatives, and mechanisms. Performance measurement laws and initiatives and cost accounting. Pros and cons of various delivery mechanisms used in government. Unique procurement and human resource approaches. Due process, privacy, and services to at-large populations. Fragmented and potentially conflicting missions.
LEARNING APPROACH Lecture, class discussion, and use of “mock” CGAP exam questions are used. Each of the four domains on The IIA’s CGAP exam is covered. More than 200 questions — divided into four groups matched to the exam domains — are completed by participants, after which the best answers are provided and discussed. Effective delivery of audit services in the government is also covered. Tom O’Connor has more than 34 years’ experience in all aspects of government auditing, more than 30 years with the US Government Accountability Office (GAO) and four years with two US Inspector General (IG) offices. His career included performance and financial audits, investigations, and evaluations. As an adjunct to his career, he has instructed more than 1,000 courses in all aspects of auditing over the past 25 years throughout the USA and in other countries. O’Connor is the author of The IIA’s CGAP Exam Study Questions (2010) and the co-author of The IIA’s CGAP Study Guide, 4th Edition (2012). Learning Field: Auditing (Governmental)
