2013 General Audit Management Conference Session and Speaker Information. Monday March 18, :30 10:00 AM

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1 2013 General Audit Management Conference Session and Speaker Information Monday March 18, :30 10:00 AM GS-1 Leadership: Creating a Change-Ready Organization Dr. Robert Kriegel New York Times and Business Week Best-selling Author; Commentator, NPR s Marketplace; Pioneer Sports Psychology; Olympic Coach Out of the back room and onto the front line; The emerging role of the chief auditing executive. The most important leadership quality for creating change. How to recognize and round up sacred cows that are costly, time consuming and prevent change and innovation. The difference between playing to win and playing not to lose. How to overcome the major obstacles to change. Dr. Kriegel is an author, speaker, coach, teacher, and motivator. He serves as a commentator on NPR s Marketplace program and has done two specials for PBS. His best-selling books include If it ain t broke BREAK IT!; Sacred Cows Make the Best Burgers; and How to Succeed in Business Without Working So Damn Hard. His newest book is Performance Under Pressure: Being at Your Best When It Counts. A former All America swimmer and co-founder of one of the first institutes of sports psychology, Kriegel has coached both Olympic and pro athletes and teams. Learning Field: Management Advisory Services

2 Monday March 18, :30 11:45 AM GS-2 Recruiting and Retaining a Highly Successful and Diverse Internal Audit Team Moderator: Paul J. Sobel, CIA, CRMA Vice President /Chief Audit Executive Georgia-Pacific LLC Senior Vice Chairman of The IIA s Global Board of Directors Panelists: J. Michael Peppers, CIA, CRMA Chief Audit Executive The University of Texas System Chairman of The IIA s North American Board Kelly H. Barrett Vice President, Internal Audit and Corporate Compliance The Home Depot Paul C. McDonald Senior Executive Director Robert Half International Ellen D. Caya Vice President, Audit Services and Chief Audit Executive Office Max Inc. Review changing market trends. Hear about successful tactics to find the hard-to-find candidates. Discuss the pros and cons of hiring the "best talent available" vs. a balanced, diverse team. Discover ways to develop and retain the best and the brightest. Learn strategies to manage employee expectations around promotions, compensation, and perks.

3 Paul Sobel previously served as the chief audit executive for Mirant Corp., Aquila Inc., and Harcourt General s publishing operations. He also served as international audit manager for PepsiCo, senior manager in Arthur Andersen s Business Risk Consulting practice, and experienced manager in Arthur Andersen s Financial Statement Assurance practice. Sobel has authored and co-authored numerous books and articles, including Enterprise Risk Management: Achieving and Sustaining Success. He has held a number of volunteer positions with The IIA, including his current role as senior vice chairman of the Global Board of Directors. In 2012, Sobel was recognized by Treasury & Risk Magazine as one of the 100 Most Influential People in Finance. He has served on the Standing Advisory Group of the Public Company Accounting Oversight Board and as The IIA s representative on the Pathways Commission. J. Michael Peppers began his 25-year career in public accounting and has served as chief audit executive at several major healthcare and higher education institutions. He served on The IIA Internal Audit Standards Board, was president of the national Association of College and University Auditors, and was the program chair for The IIA s 2006 International Conference in Houston. Peppers has written and co-authored auditing articles and is an active public speaker on internal audit-related topics. In 2009 he received the Outstanding Professional Contributions Award from the Association of College & University Auditors. Kelly Barrett is responsible for an organizational leadership program that serves as a pipeline of talent, as well as for for developing and executing an Audit Committee riskbased audit plan and the company s enterprise risk management function. Before assuming that role, Barrett served as vice president corporate controller, responsible for the company s internal and external financial reporting. In 2004, she led the world s largest finance SAP implementation, an $80 million project and co-led the company s successful first year compliance with SOX. In 2007, she also assumed responsibility for corporate compliance. Prior to joining The Home Depot, she served as senior vice president and chief financial officer for Cousins Properties Inc. and previously worked as audit manager with Arthur Andersen for seven years. In 2006, she was inducted into the Georgia Tech College of Management s Council of Outstanding Young Alumni. She serves on numerous boards, including State Bank Financial Corporation; YMCA Metro Atlanta where she also serves as volunteer treasurer; Partnership Against Domestic Violence; the Carter Presidential Center Board of Councilors; the Advisory Board of Georgia Tech s Business School; and on The Home Depot s Political Action Committee Board as the assistant treasurer.

4 Paul McDonald oversees strategic relationships and alliances for Robert Half International (RHI), an organization that specializes in the placement of accounting and finance professionals. McDonald joined Robert Half in 1984 as a recruiter in Boston, following a public accounting career with Price Waterhouse. In the 1990s, he became president of the Western U.S. region, which oversees RHI s operations and lines of business. He became senior executive director of Robert Half Management Resources in 2000, and assumed his current role in Ellen Caya is primarily responsible for the design and execution of OfficeMax s internal audit strategy and audit plan; communications with the CEO, senior management, and the Audit Committee; and reporting on risk mitigation activities and internal controls. Caya previously served as Exelon s vice president of cyber and physical security and vice president of audit and controls. Prior to joining Exelon, she held various internal audit, finance, and tax positions with PricewaterhouseCoopers, Florida Power & Light, Resorts International, and KPMG. Caya serves as an honorary board trustee of the Shedd Aquarium. She is a past officer of The IIA and past chair of the Edison Electric Institute s Chief Audit Executives Committee. Learning Field: Personnel/HR Monday March 18, :45 2:00 PM CS 1-1 The PCAOB Agenda for 2013 and Beyond: What It Means to Your Organization Robert B. Hirth Managing Director, Internal Audit Services Protiviti Inc. Stephen J. Homza, Managing Director, Internal Audit Legg Mason Inc. Learn about the vision, mission, structure, and evolution of the Public Company Accounting Oversight Board (PCAOB), including its relationship with the U.S. Securities and Exchange Commission.

5 Hear about the registration, inspection, and enforcement processes. Gain an understanding of the standard-setting process and important proposed standards. Review the PCAOB s likely future agenda. Bob Hirth for the last 10 years has provided leadership, strategic direction, and practice infrastructure support for Protiviti s internal audit Co-souring, Outsourcing, and Financial Controls practice in all countries where Protiviti operates. He was one of the founding managing directors of Protiviti and has been a member of the firm s global leadership team since its inception in Hirth has worked with more than 50 organizations in delivering all forms of internal audit services and has operated in more than 10 countries. During his 35-year career in external auditing, business consulting, financial control, and internal audit, he has attended and presented at hundreds of board and audit committee meetings. Hirth serves on the Public Company Accounting Oversight Board s Standing Advisory Group. Steve Homza has more than 25 years experience in internal and external auditing. Currently, he has responsibility for overseeing and directing a comprehensive internal auditing function for LM and its affiliates. Prior to joining LM, Homza was an audit director both with PNC Financial Services Group and Swiss Bank Corporation (now UBS). He began his career with Arthur Andersen and then joined KPMG. Homza serves on the Financial Services Advisory Board of The IIA and served on the Standing Advisory Group of the Public Company Accounting Oversight Board for the term. Learning Field: Auditing Learning Level: Advanced CS 1-2 Risk in the Boardroom Brenda Boultwood Vice President of GRC Solutions MetricStream Inc. Discuss the challenges boards face in trying to understand and control a growing range of risks.

6 Review various types of risk including reputation, cyber-security, ethical, environmental, social, and supply chain. Understand the importance of risk intelligence. Recognize the elements of a robust risk program. Brenda Boultwood is responsible for a portfolio of key industry verticals, including energy and utilities, federal agencies, as well as strategic banking and financial services customers. She has had a rich career in risk management and has held several key operating roles at large global organizations. Most recently she served as senior vice president and chief risk officer at Constellation Energy. Prior to that, she served as global head of strategy, Alternative Investment Services at J.P. Morgan Chase & Company. While there, she also served as global head of strategic risk management for its Treasury Services group. At Bank One Corp., she served in numerous executive roles. Boultwood also worked with PricewaterhouseCoopers and Chemical Bank Corp. She served on the faculty of University of Maryland s MBA program. CS 1-3 Identifying and Developing Top Internal Audit Talent for Today and Beyond Robert Berry, CIA Chief Audit Executive and Director of Audit University of North Florida Learn the key to developing talent management processes that attract top performers. Discover how to identify internal individuals with potential, current top performers, and underperformers. Understand how to assess, develop, and deploy talent based on individual and organizational needs. Hear how to retain talented professionals. Robert Berry is a thought leader in his field. He connects the dots between formal business standards, common sense, and real-world application. He challenges professionals to reach for greater goals and not to fear doing something different if the status quo fails. Berry has more than 15 years of experience in various industries and has worked in Fortune 500 organizations, large private companies, and a large public

7 accounting firm. He is an author, advocate, educator, and innovator for the internal audit profession. Learning Field: Personnel/HR CS 1-4 Detecting Fraud Through Skepticism D. Bruce Dorris Vice President and Program Director Associate of Certified Fraud Examiners Discover the importance of employing professional skepticism during audit engagements. Learn how the concept of professional skepticism is applicable specifically to fraud detection. Find out how slight changes in perceptions and viewpoints can make a difference in discovering incidents of fraud. Gain insight into how changing your thinking can ultimately prevent fraudulent activity. Bruce Dorris has served as a prosecutor in Louisiana, investigating and litigating hundreds of white collar crime cases for nearly 14 years. He is licensed to practice law in Texas and Louisiana.During his time in accounting, Dorris practiced primarily in business valuation and litigation support and is a Certified Valuation Analyst. He served as adjunct Instructor in the Accounting and Business Law Department of Louisiana State University, and also taught with the Becker CPA Review Program. Dorris previously served on both the board of directors and audit committee with the National White Collar Crime Center, and also served as its vice chairman. Learning Field: Intermediate Learning Level: Specialized Knowledge and Applications

8 CS 1-5 Quality Assurance Approaches for Small Audit Departments J. Michael Joyce Jr., CIA, CRMA Chief Auditor and Compliance Officer Blue Cross Blue Shield Association Discuss the special training needs and opportunities of small audit departments. Learn the critical elements you need to implement to ensure a high functioning department. Engage in discussing best practice ideas for administering a quality assurance function in a smaller audit department. Mike Joyce directs BCBSA s internal audit, national anti-fraud, and compliance staff functions and has served in that role since He is responsible for development of BCBSA sponsored compliance, anti-fraud, and internal audit related training programs; chairs the BCBSA Internal Audit QAR Oversight Committee; and provides leadership for the BCBSA licensee compliance support function. Joyce has been an active IIA volunteer since 1989, serving on numerous boards and committees at the local and national levels, and received his Accreditation in Internal Quality Assessment/Validation. He was the program co-chair for The IIA's 2005 International Conference in Chicago. Learning Field: Auditing Monday March 18, :30 3:45 PM CS 2-1 Shifting the Paradigm: A Case Study in Transforming Internal Audit Randal C. Earley, CIA, CRMA Vice President, Audit Services Cox Enterprises Inc. Kalpana E. Oommen HR Director

9 Cox Enterprises Inc. Elton O Neal Advisory and Assurance Director Cox Enterprises Inc. Hear the story of a traditional internal audit function faced with adapting to the needs of a changing business. Gain an understanding of how the plan was built to transform the function to a progressive internal audit shop. Learn how we changed the minds of company leadership in building a new brand. Learn what metrics we used to measure our success. Randy Earley oversees the company s audit services team that delivers strategic financial, operational, and information technology audit and risk advisory projects across all Cox corporate departments and businesses. Prior to Cox, he served as vice president of internal audit at an advertising agency. Earley has nearly 30 years of internal audit experience across multiple industries including retail, financial services, telecommunications, manufacturing, cable, automotive, and media through his work at JCPenney, Citigroup, Nortel Networks, Flowserve, SuperMedia, and Cox Enterprises. Kalpana Oommen is a Six Sigma Black Belt with more than 12 years of experience in process improvement/audit and more than 15 years of experience in information technology. She joined Cox Enterprises in 2004 as senior IT auditor, building a new IT audit function spanning all Cox businesses. After leading the internal audit department through a transformation from "corporate police" to trusted advisor, Oommen recently joined the organization s HR development group. Prior to joining Cox, Oommen worked at The Home Depot in their Leadership Development Program, a management training program designed to utilize rotations within internal audit to develop future company leadership. Elton O Neal has more than 11 years of experience in information technology, process improvement, and audit. He is responsible for the media and automotive service businesses leading teams utlizing progressive audit techniques and Lean Six Sigma methodology. He joined Cox Enterprises in 2005 after a management role in the enterprise risk group of Deloitte, and an IT account management role at International

10 Paper where he was instrumental in the implementation of ITIL processes in service management. Learning Field: Auditing CS 2-2 Impacts of Cost Containment on Governance and Risk Anthea English Assistant Comptroller General, Internal Audit Treasury Board of Canada Secretariat Hear about the sound internal audit governance framework in the Government of Canada. Learn about the impacts of cost containment initiatives and how to use key strategies to optimize internal audit work in the current environment. Expand your toolkit with best practices creating efficiencies in internal audit and in organizational business processes. Anthea English has more than 30 years experience in the public sector in Canada. Her expertise encompasses audit, finance, governance and operations research. Prior to her current role, English worked as chief financial officer for the Ontario Workplace Safety and Insurance Board, as well as chief financial officer at the Canada Mortgage and Housing Corporation (CMHC). In addition, she served as CAE for CMHC, Canada Post Corporation, and Human Resources and Skills Development Canada. Learning Field: Auditing (Government) CS 2-3 Women as Successful CAEs Moderator: Karen Begelfer, CIA, CRMA Vice President, Chief Auditor Sprint Nextel Corporation

11 Panelists: Kiko Harvey, CRMA Vice President, Corporate Audit and Enterprise Risk Management Delta Air Lines Inc. Dominique Vincenti, CIA, CRMA Vice President, Internal Audit and Financial Controls Nordstrom Inc. Anne Etter, CIA Director of Internal Audit Puget Sound Energy Learn about the skills and characteristics many women possess that have made them leaders in the audit profession. Explore the opportunities and challenges of pursuing this career path to senior leadership levels. Gain an understanding of the challenges of dual career households and raising a family while on the path to becoming an executive. Discuss what works and what doesn't work in the boardroom. Karen Begelfer leads the Internal Audit function at Sprint, which includes Corporate Audit, Retail Audit and Enterprise Risk Management. Prior to Sprint, Karen was Vice President, Chief Auditor of Payless Holdings, where she was responsible for the international audit team, the Enterprise Risk Management function and the Sustainability initiative. Prior to Payless, she was a Director of Internal Audit at The Home Depot where she directed audits in the Finance and Shared Services areas, including Sarbanes-Oxley testing. Previously, she delivered post-deal integration services at PricewaterhouseCoopers and was a member of the Corporate Audit Staff at General Electric. Kiko Harvey previously served as vice president of internal audit for Starbucks Coffee Co., internal audit manager and director of franchise revenue and planning for Taco Bell Corp., and senior audit manager for Price Waterhouse. She has served on The IIA s Professional Issues Committee and recently completed her two-year appointment to the Public Company Accounting Oversight Board s Standing Advisory Group. Harvey

12 received the 2011 Eagle Award from the National Eagle Leadership Institute and the 2010 Leaders and Legends Award from Who s Who in Asian American Communities. In 2011, she was named one of the 100 Most Influential People in Finance by Treasury & Risk Magazine, and in 2012 she was recognized by the Georgia Diversity Council as one of Georgia s Most Powerful and Influential Women. Dominique Vincenti currently oversees a team of 29 professionals for both the retail and financial services arms of the company. She has 20 years of experience, principally in the retail industry for prominent international retailers (Marks & Spencer and the PPR group). She also served for six years as chief officer at The IIA, where she oversaw the organization s professional and technical practices and worked closely with other professional national or international institutions and regulators such as the U.S. Securities and Exchange Commission, the International Organisation of Supreme Audit Institutions, and IFAC. Anne Etter is responsible for leading, planning, and organizing the internal audit function, the SOX project management office, and overseeing and directing the ethics investigation process for Puget Sound Energy, reporting directly to the PSE Board of Directors Audit Committee. Prior to joining PSE, Etter held audit management roles for a bio-technology company undergoing its initial commercial launch, an international notfor-profit, and a regional air carrier. She is an active participant in the internal audit profession holding roles on her chapter board and participating as a quality assurance reviewer. She also participates as an advisory board member on Seattle University's Center for Business Ethics. Learning Field: Personal Development CS 2-4 Audit s Role in Preventing and Detecting Fraud John A Lewis, CIA, CRMA Senior Vice President, Internal Audit Safeway Inc. Hear about applying an IIA Standards-based approach for implementing a fraud prevention and detection program.

13 Expand your understanding of the various fraud categories as a framework for assessing risks. Discuss the means for identifying relevant fraud risk factors, red flags, and potential fraud schemes during the risk assessment phase. Learn how to incorporate fraud into a risk and control matrix. Understand the various approaches for communicating fraud-related testing to executive management and the board. John Lewis oversees an internal audit staff of 54 professionals. His career spans over 40 years, 20 of which have been as a chief audit executive. Lewis has introduced numerous world-class internal audit concepts within the companies he served, including: operational, process flow, and value-added auditing; enterprise risk management; stakeholder partnering; and certification incentive, career development, and placement programs. Previously, he served as vice president of internal audit for Wal-Mart as well as senior vice president and chief financial officer of Wal-Mart International, where he was responsible for all accounting, treasury, and finance activities for the International Division. Other experience includes Mercantile Stores Co. Inc. and Arthur Anderson. Learning Field: Auditing CS 2-5 Internal Audit and Business Analytics (Don t Worry, Your Head Won t Explode) Neil R. White Principal Deloitte & Touche LLP Hear about how key stakeholders expect internal audit to use sophisticated risk analysis and monitoring to provide hindsight, insight, and foresight. Learn how analytics can evolve the internal audit process from episodic to more forward-looking. Discover how to produce insights and conclusions that will assist the organization in making more effective and timely decisions.

14 Neil White is a national leader in Deloitte s Analytics practice. He provides risk and analytic services across a full range of clients and industries. White has more than 16 years of experience leading large national and multinational internal audit engagements. He runs the Center of Excellence for Internal Audit Analytics, including analytics for risk dashboarding, continuous controls monitoring, fraud, and forensics analytics. Over the past five years, White has developed and delivered enterprisewide sustainable and scalable analytics programs for the internal audit and compliance functions of several Fortune 100 companies. He has extensive experience in overcoming barriers companies experience relating to their management of people, processes, and technologies when utilizing and deploying analytics. Learning Field: Auditing Monday March 18, :55 5:10 PM CS 3-1 How Internal Audit Is Perceived by Senior Management and How It Can Effectively Partner With Organizational Areas Outside of Audit Donald Gallien Vice President, Audit Leader American Express Co. David Maberry Chief Risk Officer American Fidelity Assurance Hear how to build and maintain a positive perception with senior management. Learn how to partner on projects and issues about which senior management cares. Discuss ways to address common barriers to management partnerships. Discover how to develop a partnership approach for project participation. Don Gallien is currently responsible for auditing American Express' Enterprise Growth business and all technology applications as part of integrated audits. Prior to this role, he was a senior vice president, Treasury Systems for five years at Countrywide

15 Financial Corp., where he was responsible for all of Corporate Treasury information systems, IT infrastructure, and IT staff supporting applications that executed wire and ACH transfers. In addition, Gallien was a manager in Deloitte & Touche's Enterprise Risk Services practice for four years, and he held other audit positions in industry and government for more than 10 years. Dave Maberry is responsible for identifying and assessing key operational, financial, strategic, technology, and regulatory-related risks across the organization's various financial service entities. Prior to joining American Fidelity, Maberry served for 10 years as a principal and director in Deloitte and Touche s Audit and Enterprise Risk Services practice. Learning Field: Management Advisory Services CS 3-2 ERM and Audit Richard J. Machold, CRMA Chief Audit Executive Total System Services Inc. (TSYS) Learn about the fundamental "levers" of ERM and Audit and how they can be aligned and deployed in the most productive ways. Anticipate the challenges and tensions that can occur when ERM and Audit don't play well together. Understand the synergies and benefits that can be enjoyed when ERM and Audit work collaboratively in various organizational contexts. Rick Machold works closely with the company's chief risk and compliance officer to integrate ERM and audit practices. Prior to joining TSYS in 2011, Machold was head of enterprise risk at Invesco Ltd. Previously, he was the principal architect and builder of the ERM process for First Data Corporation. Prior to joining that organization in 2001, as a partner with PricewaterhouseCoopers LLC, Machold was the driving force behind the firm's global facilitated control assessment practice and later led the strategic risk services practice for the Southeast, serving several high profile clients.

16 Learning Field: Auditing CS 3-3 Case Study: MGM Resort International Talent Management Strategies Karen L. Durkin Director-Administration, Finance Shared Service Center MGM Resorts International Learn strategies for foundational elements of talent management for finance professionals including internal audit staff. Share insights in establishing a performance management process that includes succession planning and leadership development of high potential professionals. Define success factors for participants in the Finance Career Development Program, including leadership potential as well as critical roles to be filled. Karen Durkin is responsible for overseeing talent management, training, organizational development, governance, and financial administration within the Finance Shared Service Center. She also works with other finance professionals to support the company s Finance Career Development Program. Previously, she served as principal at Houldsworth, Russo and Company, a consulting and financial services firm providing services in strategic planning and profit enhancement coaching. Durkin serves as adjunct professor for the University of Nevada Las Vegas executive MBA program and is a certified Executive Coach. Learning Field: Intermediate Learning Level: Personnel/HR CS 3-4 Foreign Corrupt Practices Act Considerations for CAEs Douglas J. Anderson, CIA, CRMA Global Finance Director The Dow Chemical Co.

17 Review bribery and corruption risk from a chief audit executive s (CAE s) perspective. Learn about the role of the CAE in a Foreign Corrupt Practices Act (FCPA) matter and how a CAE can be prepared best. Explore the challenges a CAE will face if the organization suspects an illegal bribe has occurred. Discuss the impact of differing motives of those involved in an FCPA matter and how the CAE should respond. Doug Anderson oversees the controller s efforts supporting merger and acquisition activity and a variety of challenging accounting matters. Previously, he served as corporate auditor and was responsible for corporate auditing, fraud investigative services, and contract compliance (audit). During this period, Dow discovered an FCPA violation in India and reached a settlement with U.S. authorities. Before that, Anderson was the finance leader for the global latex business of Dow. He held various roles in corporate auditing and spent 10 years with PriceWaterhouseCoopers. He is a member of The IIA s Executive Committee and vice chair - Professional Guidance. Learning Field: Regulatory Ethics Learning Level: Advanced CS 3-5 Delivering Results: Leveraging Integrated Technology to Transform Audit Daniel Zitting Vice President of Product Management and Design ACL Services Ltd. Jason A. Gross, CIA Vice President, Controls Management Siemens Financial Services Inc.

18 Explore strategies for leveraging technology to link directly to detailed results, findings, and exceptions to strategic organizational risks to ehance audit results value and relevance to key stakeholders. Hear successful ways of generating buy-in and even demand across the audit team for testing methods that can be attained only through technology. Examine case studies from organizations leading the way in integrating technology-based testing procedures, including data analysis, into every audit. Discuss leading opportunities for "quick wins" that build the case for broader transformational technology implementations. Understand disruptive technologies, which create opportunities to improve the audit process and deliver more valuable and timely results. Dan Zitting has nearly 10 years of experience in the audit and risk assurance industry. He previously was with Ernst & Young and served as a partner and co-founder at Linford & Co. LLP, a provider of audit services to global clientele. While building his practice, Zitting developed a web-based audit management system that ultimately led to founding cloud software provider Workpapers.com, which was acquired by ACL in late He is dedicated to the advancement of productivity-enhancing technology for the audit profession and is a three-time winner of the CPA Practice Advisor magazine s 40 under 40 and Readers Choice awards. Jason Gross is responsible for an effective and efficient internal control framework as well as the administration of the SOX program. Gross focuses on the design, implementation and monitoring of controls via the Continuous Controls Monitoring (CCM) program. His previous experience includes managing the internal audit activity of various business units of AT&T and public accounting as a CPA. Gross is a recognized industry expert on Sarbanes-Oxley and the utilization of audit tools including audit management systems, data analytic tools and methodology, and continuous auditing. He was featured in ACL Services Best Practices of Highly Successful Auditors and has authored articles for The IIA and Equipment Leasing and Finance Association. Learning Field: Computer Science

19 Tuesday March 19, :30 9:45 AM GS-3 How Reliable Is Your Ethical Compass? Falling Victim to Your Own Blind Spots? Richard F. Chambers, CIA, CCSA, CGAP, CRMA President and CEO The Institute of Internal Auditors Learn how to identify the blind spots that can lead to ethical breaches. Analyze real-life ethical challenges faced by internal auditors every day. Learn more about challenging your own thought/decision processes. Discover ways to guard against ethical breaches and challenge those around you to do the right thing. Richard Chambers has 36 years of internal audit, accounting, and financial management leadership experience, including a long career in public-sector internal auditing. His public service tenure included holding chief audit executive positions at three of the U.S. government s largest organizations. Chambers also served as vice president of The IIA s Learning Center and national practice leader in Internal Audit Advisory Services for PricewaterhouseCoopers. He has served on numerous boards and panels, including the U.S. President s Council on Integrity and Efficiency; the City of Orlando, FL, Audit Board; the U.S. Government s Executive Council on Integrity and Efficiency; The IIA s Internal Audit Standards Board; and the Board of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In 2012, Chambers was named one of America s Top 100 Most Influential People in accounting by Accounting Today magazine. Learning Field: Behavioral Ethics Tuesday March 19, :30 9:45 AM CS 4-1

20 Adding Value and Being Relevant to the Business Steven H. Singer, CIA, CRMA Principal, Advisory Risk Ernst & Young LLP Kris Shellum-Allenson Vice President, Internal Audit Sears Holdings Learn how to define value for your organization, from an audit perspective. Hear how some functions have linked key risk indicators to the business' key performance indicators. Gain a perspective on how one chief audit executive has delivered tangible, reportable value to her partners in the business. Steve Singer has focused on the life sciences industry, and he has risk and advisory leadership responsibilities for various client accounts. He is also the sub area s risk transformation leader. Prior to his current role, Singer was the global internal audit leader for Ernst & Young. He routinely met with and shared leading practices with more than 100 Fortune 500 companies each year. Kris Shellum-Allenson has 11 years of executive experience leading global internal audit departments through significant transformation initiatives in complex manufacturing businesses in the chemical and aerospace sectors. She began her career in an Air Force procurement program and later was recruited by AlliedSignal Aerospace, where she served in a number of roles with increasing responsibility. Shellum-Allenson later transitioned to GE Aviation, where she again held a variety of roles in the areas of financial reporting, integration analysis, mergers and acquisitions, internal audit, and Six Sigma. In 2002, she joined Sun Chemical Group to transform its global internal audit department. She incorporated leading practices to ensure increased risk coverage and enhanced the overall value of the internal audit function. Learning Field: Auditing

21 CS 4-2 Legal Implications of Social Media Daliah Saper Principal Attorney Saper Law Offices Recognize the difference between copyright infringement and fair use when sharing content online. Expand your understanding of new FTC disclosure guidelines regulating endorsements via social media. Learn what to do if your company is the subject of a derogatory post or review online. Discuss the pros and cons of having a detailed social media policy. Learn how to defend your brand/trademark from domain name and user name squatting. Daliah Saper has handled many high profile cases and is regularly interviewed on national television, radio, and newspapers. She has been recognized as a Rising Star by Super Lawyers magazine, is recognized as a leading media and entertainment lawyer, featured on trade publication covers, and was nominated for the ATHENA Young Professional Leadership Award. Recently, Law Bulletin Publishing Company selected Saper as a 40 under 40, a competitive, highly sought after recognition of accomplished attorneys. She serves as an adjunct professor at the University of Illinois College of Law and Loyola University Chicago School of Law. As a litigator, she handles cases involving trademark and copyright infringement, trade secret misappropriation, online defamation, and commercial disputes. As a transactional lawyer, Saper helps clients choose the right business entity, drafts bylaws and operating agreements, negotiates contracts and licenses, and provides comprehensive trademark and copyright counseling. Learning Field: Business Law CS 4-3 Strategies for Staffing the Small Audit Department

22 Scott S, Newman, CIA, CFSA Director, Internal Audit PEMCO Mutual Insurance Co. Explore resourcing models that consider staff competency requirements. Hear practical ways to manage staff resources when your company is growing and/or when it is drawing back, including tips for working with human resources. Learn the pros and cons of using co-source resources and how to engage and manage your partners effectively. Share and discuss with colleagues resourcing insights that have been successful. Scott Newman heads PEMCO s Internal Audit function and serves as the chairman of PEMCO s Enterprise Risk Management Committee. He also led the cross-functional development of PEMCO's ethics program. Previously, he was the director of internal audit at Russell Investment group, where he developed and led the global internal audit function. As an internal audit practitioner at SAFECO and Pacific First Bank, Newman led complex operational, financial, IT/security, and regulatory reviews. He also serves on the Executive Committee of Providence Hospice Foundation and on the board of the Puget Sound Chapter of the Information Systems Audit and Control Association. Learning Field: Personnel/HR CS 4-4 Fraudits Seeking Hidden Indicators of Fraud Risk Pamela Verick Director, Investigations & Fraud Risk Management Protiviti Inc. Explore considerations in the planning and scoping of fraud audits. Discuss sampling methodologies. Learn about structured and unstructured data sources. Review testing procedures to identify fraud risk in key processes.

23 Pam Verick is responsible for investigations and leading the organization s fraud and corruption risk management initiatives. Verick has 20 years of risk management experience, including the creation of fraud governance systems and fraud risk management programs, planning and execution of fraud risk assessments, and conducting investigations to address fraud, misconduct, and potential violations of the Foreign Corrupt Practices Act as well as equivalent anti-bribery laws and regulations. She also assists with compliance and ethics programs for both the public and private sector. Learning Field: Auditing CS 4-5 Internal Audit Executives Rising to New Challenges: Leveraging Technology Warren W. Stippich Jr., CIA, CRMA Partner, National Internal Audit Leader Grant Thornton LLP Priya Sarjoo, CIA Managing Director, Advisory Services Grant Thornton LLP Hear findings from Grant Thornton's Chief Executive Survey, which found that there are still opportunities in the area of governance, risk, and compliance (GRC)-focused technology. Learn more about how GRC technology can help to provide value to the business. Expand your understanding of how GRC technology can uncover key strategic insights. Warren Stippich has more than 20 years of experience working with multi-national, entrepreneurial, and high-growth public companies, including boards of directors and audit committees. He leads many Sarbanes-Oxley consulting, internal audit services, and SOC (formerly SAS 70) projects for a wide-array of publicly traded and private businesses with international operations. Stippich has worked extensively with international internal audit, Sarbanes-Oxley, and business consulting assignments in Europe, Russia, China, Southeast Asia, Central and South America, and Canada. He

24 has lectured and is published on governance, risk, and compliance and is quoted extensively. Priya Sarjoo previously worked in the private sector, where she managed the accounting group for a publicly listed company. She has more than 18 years of experience in accounting, internal controls, and business process improvement within a variety of industries such as financial services, manufacturing, distribution, consumer and industrial products, government, not-for-profit, and hospitality. Sarjoo has helped her clients improve operational efficiencies, enhance monitoring mechanisms, streamline management reporting systems, develop and implement internal audit functions and processes, and evaluate internal controls environments. Learning Field: Auditing Tuesday March 19, :45 2:00 PM CS 5-1 The First 100 Days David L. Curé Chief Audit Executive WellCare Health Plans Inc. Learn key strategies for succesfully transitioning into a new chief audit executive role. Hear examples of how approaches vary based on the current state of the internal audit function. Engage in discussion with all in attendance to share best practices based on prior experiences. David Curé has more than 16 years of audit experience with 11 years at the director or chief audit executive level. Most recently, he was the director of internal audit for CIGNA Corp. s domestic operations. Prior to that, he was the chief risk officer and general auditor for Blue Cross and Blue Shield of Rhode Island, where he was responsible for internal audit, business continuity and disaster recovery, information security, and

25 enterprise risk management. Additionally, Curé has served as director of internal audit at OneBeacon Insurance in Boston, and he worked as a manager in the Enterprise Risk Services practice of Deloitte & Touche LLP, where he was involved with comprehensive control reviews and process implementations for several Fortune 500 clients. Learning Field: Personal Development Learning Level: Advanced CS 5-2 Collaborating With GRC Functions Arron Kaura Vice President, Internal Audit Cenovus Energy Inc. Mieke Findlay Vice President, Financial & Enterprise Risk Cenovus Energy Inc. Learn about stakeholders' expectations of enterprise risk and assurance functions. Hear the benefits of collaborating with enterprise risk. Discover how to apply a practical framework for linking assurance activities to principal risks. Share lessons learned. Arron Kaura has more than 17 years of industry and public practice experience with increasing responsibilities in senior audit, accounting, and finance roles, mainly in public companies. Previously, he implemented enterprise risk management as the lead advisor for corporate risk at Encana. He also held numerous accounting and finance roles at Siebel Systems Inc., including serving as director of international accounting; served as manager, North American wholesale accounting for Agrium Inc.; and was an auditor with Ernst & Young. Mieke Findlay leads the company's enterprise risk management program and risk transfer functions. This includes oversight of market risk and hedging compliance, financial risk, credit risk, business continuity planning, and enterprise risk reporting. Prior to joining Cenovus, Findlay worked for another major oil and gas company, where

26 she was accountable for all financial aspects related to a portfolio of unconventional oil and gas projects. Specific areas of responsibility included establishing and maintaining financial control frameworks, risk assessment and mitigation, financial steer and challenge to business development opportunities, and review of commercial and contractual agreements. Learning Field: Auditing CS 5-3 Using the Competency Framework to Enhance Audit Talent Paul J. Sobel, CIA, CRMA Vice President and Chief Audit Executive Georgia-Pacific Corp. The IIA s Senior Vice Chairman of the Global Board of Directors Review an overall assessment of the internal audit function s capabilities. Discuss options to better focus recruiting efforts. Understand the importance of an audit function s quality assurance and improvement program. Identify key elements in creating individual auditor professional development plans. Paul Sobel previously served as the chief audit executive for Mirant Corp., Aquila Inc., and Harcourt General s publishing operations. He also served as international audit manager for PepsiCo, senior manager in Arthur Andersen s Business Risk Consulting practice, and experienced manager in Arthur Andersen s Financial Statement Assurance practice. Sobel has authored and co-authored numerous books and articles, including Enterprise Risk Management: Achieving and Sustaining Success. He has held a number of volunteer positions with The IIA, including his current role as senior vice chairman of the Global Board of Directors. In 2012, Sobel was recognized by Treasury & Risk Magazine as one of the 100 Most Influential People in Finance. He has served on the Standing Advisory Group of the Public Company Accounting Oversight Board and as The IIA s representative on the Pathways Commission. Learning Field: Management Advisory Services

27 CS 5-4 The Mind Behind the Fraudster s Crime: Understand the Human and Environmental Elements of Fraud and Bribery Jonathan Marks Partner In-Charge of Fraud, Ethics, & Anti-Corruption Crowe Horwath LLP Take a closer look at the personality traits of individual perpetrators of massive fraud. Discuss the basics of profiling or identifying elements of behavior common among white-collar criminals. Discover what role company culture plays in the commission of fraud. Hear cutting edge ideas and methods to help detect and deter fraud. Jonathan Marks is a partner in the risk business unit and is the national leader of the fraud, ethics, and anti-corruption practice at Crowe Horwath LLP. In his role, Marks advises domestic and international engagement teams and clients on anti-fraud, fraud (including bribery and corruption), corporate governance, business practices, ethics, risk management, compliance, internal audit, and internal control matters. He also works closely with and provides training to boards and senior management. Prior to joining Crowe, Marks was co-owner of a national consulting practice where he directed the firm s fraud, SEC, technical accounting, governance, internal audit, risk management, quality assurance review, and education/training practices. Learning Field: Behavioral Ethics CS 5-5 Enhancing Relevance or Providing Insights Jason Pett, CIA U.S. Internal Audit Leader

28 PricewaterhouseCoopers LLP Abhinav Aggarwal Principal PricewaterhouseCoopers LLP Duncan Bernard Managing Director PricewaterhouseCoopers LLP Diana Pagliarini, CIA, CFSA Executive Vice President Audit Director RBS Citizens Duaine D. Smith Senior Vice President and General Auditor Clear Channel Communications Hear how internal audit can enhance its relevance and provide greater insights within the organization. Review internal audit's role in monitoring and managing risk. Discuss aligning expectations between internal audit and its stakeholders. Hear how to refocus the mission of internal audit to contribute better to improving shareholder value and protecting the business. Jason Pett has more than 15 years of experience delivering internal and external audit services. He has led full outsource, large co-source, and strategic sourcing engagements for many prominent clients. Pett has provided enterprisewide risk assessments to organizations in a variety of industries and translated the results of those assessments into efficient, risk-based internal audit plans. He has assisted organizations in the design of start-up internal audit functions and worked with companies to enhance existing functions, incorporating best practices and leveraging deep industry and technical expertise from across PwC. Abhinav Aggarwal has extensive experience in providing internal audit, compliance, and broader risk and controls services to financial services clients. He is an accomplished project manager and has managed multi-dimensional outsourced and co-sourced internal

29 audit engagements for a variety of financial services firms. Aggarwal has been on the forefront of internal audit thought leadership and has assisted a number of his internal audit clients transform their core activities related to the internal audit methodology, audit universe, risk assessment and planning processes, audit execution framework, issues management framework, continuous monitoring, and management and audit committee reporting. Duncan Bernard has over 20 years of experience providing audit and risk management advisory services to clients in regulated and unregulated industries addressing a variety of business and information technology issues. His client engagements have involved performing operational and technology audits; assisting with the identification/prioritization of risk and internal controls; facilitating risk and control workshops; and overseeing financial, business process, and technology reviews to identify gaps/inefficiencies and to design process enhancements. Diana Pagliarini has oversight responsibility for all audit activities related to Citizens Financial Group, including direct accountability for the retail and commercial businesses and related operations. She also has oversight responsibility for international banking audit activity at the RBS Americas level and is a member of the Citizens executive leadership team. Previously, Pagliarini served as chief operating risk officer and general auditor at Webster Financial Corporation. Prior to joining Webster, she held various roles at Bank of America and the former FleetBoston Financial in internal audit, risk, and corporate security. She has 24 years of experience in the banking industry and is certified as a Six Sigma Green Belt. Duaine D. Smith leads Clear Channel Communications internal audit functions, supporting the company s operations in more than 30 countries across five continents, and serves on the Clear Channel Enterprise Risk and Disclosure Committees. He joined the organization after more than 30 years with PricewaterhouseCoopers LLP, including the last 20+ years as a partner. His assignments included national risk and quality functions, serving as managing partner of various practice groups, and consulting with international clients on technical and internal control matters. Smith was one of the founding partners of the PwC Internal Audit Group, serving clients around the world and consulting with internal audit organizations from startups to Fortune 100 companies on strategy, team building, risk management, and operating issues. He has spoken at numerous industry events, including the MIS Super Strategies Conference and Audit Manager and Directors Symposium, IIA local events, and audit director roundtables.