Annual General Meeting May 2015 The Institute of Internal Auditors, Saskatchewan Chapter, Inc.

Annual General Meeting May 2015 The Institute of Internal Auditors, Saskatchewan Chapter, Inc.

Table of Contents Item Page About Us 2 Board of Governors 2014/2015 3 Report of the President 4 Programs, Events, & Luncheons 2014/ 2015 5 Acknowledgement of Newly Designated Professionals 6 Appendices: Appendix A: Minutes of the 2014 Annual Meeting Appendix B: Financial Statements - Reviewed May 31, 2014 Appendix C: Financial Statements Projected May 31, 2015 Appendix D: Election of Board of Governors 2015/2016 Appendix E: Internal Auditor Awareness Month Proclamations What can I do for YOU?

About Us About The Institute of Internal Auditors, Saskatchewan Chapter, Inc. The Institute of Internal Auditors (IIA) Saskatchewan Chapter is a non-profit corporation empowered to perform any and all acts which are defined in the Certificate of Incorporation and the Bylaws of The Institute of Internal Auditors, Saskatchewan Chapter Inc. Our activities support the missions of the IIA global body (IIA Global) and The Institute of Internal Auditors Canada (IIA Canada), and are focused on IIA members in the province of Saskatchewan. The Saskatchewan Chapter s main activities include organizing professional development events, promoting and advocating for the profession, providing opportunities for members and other stakeholders to share knowledge, liaising with the IIA Global, IIA Canada, Canadian Chapters, and other stakeholders and partners, and involvement in national and international IIA committees. The Chapter s activities are largely organized and overseen by members on a voluntary basis, led by the Chapter s Board of Governors (the Board) and committees of the Board. About The Institute of Internal Auditors Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Florida, USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Generally, members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security. Globally, The IIA has more than 180,000 members. What can I do for YOU?

Board of Governors - 2014/2015 Name Role Organization David Helberg President Cameco James Barr Past President KPMG Terina Bird VP Programs Deloitte Bina Bilkhu VP Membership Crown Investment Corporation Jenny Schmalenberg VP Finance Saskatchewan Government Insurance Don Walker Certification Chair Credit Union Central Kent Kraft Membership Information Services Corporation Mark Hillmer Membership / CAP Reporting SaskTel Debi Moore Programs / Financial Oversight Saskatchewan Liquor and Gaming Authority Debbie Marcoux Membership Concentra Financial Rob Burgess Programs KPMG Rahil Ahmad Membership/ Webmaster Ministry of Labour Relations & Workplace Safety Keyur Gala Membership / Membership Database SaskPower What can I do for YOU?

Report of the President It has been an incredible experience and privilege for me to serve as President. I especially enjoyed working with such a dedicated Board that shares my passion for good governance, internal audit and risk management. At our Board planning meeting held in July 2014, the following goals were established: To be an indispensable resource for our members; Increase awareness and value of the profession to audit committees; Support and market the benefits of certification; and Be financially secure in order to meet our mission and carry out our goals, while complying with IIA and regulatory requirements. We carried out our goals by developing and implementing a number of key objectives and strategies including: Increasing membership communication; Planning and hosting of relevant and timely programs and events; and Partnering with likeminded organizations on initiatives related to internal audit and risk management. Each of these objectives and strategies were addressed by various committees. For example, the Membership Services Committee, under the leadership of Bina Bilkhu, took the lead to ensure we had a proper plan in place in order to provide more regular communication to our members. This was achieved by actively making better use of our newsletter, website, and Linkedin account. Moreover, the Programs Services Committee, under the leadership of Terina Bird, took their mandate to task and organized a variety of successful learning and networking opportunities. This included partnering with the ACFE chapter of Saskatchewan on two training initiatives. In closing, along with extending my sincere appreciation to all Board members and volunteers. I would like to take the opportunity to specifically thank four Board members who are stepping down from the Board, Jenny Schmalenberg from SGI, Debbie Marcoux from Concentra Financial, Rob Burgess with KPMG, and Debi Moore from SLGA. We are extremely grateful for your efforts and continued support. My best, David Helberg, MBA, CIA, CFE, CRMA President, The Institute of Internal Auditors, Saskatchewan Chapter, Inc. What can I do for YOU?

Programs, Events, & Luncheons 2014/2015 Month June July August October November December January February April May Activity & Location ACL Training, Regina, Corporate Governance Luncheon, Regina Board Strategic Planning Session, Regina Golf Tournament, Regina Cyber Security Luncheon, Regina & Saskatoon Networking Socials, Regina & Saskatoon Contract Auditing Training, Regina Operational Auditing Training, Regina 35 th Anniversary Celebration & Christmas Luncheon, Regina & Saskatoon Women in Governance, Risk, and Internal Audit Luncheon, Saskatoon Chief Audit Executive Roundtable, Regina & Saskatoon Beginning Auditor Tools & Techniques Training, Saskatoon How to Investigate: Fundamentals of Fact Finding Training, Regina Vendor Fraud & Investigation Protocols / Pitfalls Luncheon & Training, Regina & Saskatoon Annual General Meeting Chief Audit Executive Roundtable, Regina & Saskatoon Introduction to Internal Auditing Training, Regina & Saskatoon What can I do for YOU?

Acknowledgement of Newly Designated Professionals Certified Internal Auditor Angelica Bourassa, SLGA Jonathon Barks, Deloitte Mark Hillmer, SaskTel Darcie Hellman, Affinity Credit Union Certification in Risk Management Assurance Gregory Burton, Viterra What can I do for YOU?

Appendix A: Minutes of the 2014 Annual Meeting What can I do for YOU?

MINUTES OF THE ANNUAL GENERAL MEETING INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER WEDNESDAY, MAY 21, 2014 REGINA, SASKATCHEWAN 65 Saskatchewan Chapter members attended the meeting. CALL TO ORDER 12:20 PM. OPENING REMARKS James Barr, President, welcomed the membership. ADDITIONS TO THE AGENDA There were no additions to the agenda. MINUTES OF THE 2013 ANNUAL GENERAL MEETING Minutes of the 2013 Annual General Meeting (AGM) were sent to members after the meeting. There were no changes made. Motion That the minutes of the 2013 AGM be adopted as written. 1 st Ross Topp, 2 nd Karen O Brien FINANCIAL REPORT Jenny Schmalenberg, VP Finance, distributed copies of the reviewed financial statements for the year ending May 31, 2013 and the projected financial statements for the year ending May 31, 2014. Highlights - 2014 May 31 Financial Statements Cash is lower than past year due to ACL training in June in advance, lower cash from programs 16 events compared to 7 last year more programs and events Purchased 7 CIA learning kits and sold to members at a discounted price Motion That the reviewed financial statements for the year ending May 31, 2013 be adopted. 1 st Bina Bilkhu, 2 nd Linda Klassen WAIVE REQUIREMENT FOR AUDITOR FINAL COPY Page 1 of 5

MINUTES OF THE ANNUAL GENERAL MEETING INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER WEDNESDAY, MAY 21, 2014 REGINA, SASKATCHEWAN Motion That the requirement for an audit, as specified under the provisions of the Non Profit Corporation Act be waived for the year ended May 31, 2014. The President is to arrange for a review engagement on the financial statements for the year ended May 31, 2014. 1 st David Helberg, 2 nd Terry Novecowsky INTERNAL AUDIT AWARENESS MONTH PROCLAMATIONS James Barr reminded that May is Internal Audit Awareness month. He announced the proclamation from the City of Regina, City of Saskatoon, and Province of Saskatchewan proclaiming May 2014 as Internal Audit Awareness Month. James indicated that information and links were sent around to encourage internal audit awareness in workplace of profession and function. ACKNOWLEDGEMENT OF CIAs & CRMAs James Barr acknowledged members who received their CIA and CRMA designations in the year. Members are as follows: 37% of membership having at least 1 specialty designations. CIA Nicole Weibe, Shaylee Sumach, Daisy Yan, Pam Herbert, Michelle Good Reid CRMA Josh Pilon, Joan Zylack, Joan Zilo, Ian Wiemer, Christy Bilan, Bina Bilkhu, Ross Topp, Nicole Garman, Sara Siebert CCSA Kathrine Spanier Congrats to new members. PRESIDENT S REPORT James Barr, President, delivered his report, and indicated that we anticipate that the Saskatchewan Chapter will continue to maintain its performance level of platinum, which is the highest level of performance awarded by the IIA. Programs 15 events, 9 in Regina, 6 in Saskatoon. Tried to take into account member needs. Thanks programs committee for events, event organizers and FINAL COPY Page 2 of 5

MINUTES OF THE ANNUAL GENERAL MEETING INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER WEDNESDAY, MAY 21, 2014 REGINA, SASKATCHEWAN speakers. Programs landscape has been challenging. New online training and webinars constantly strive. Help us to do our planning. Membership know that there are lots of non-members who do internal audit and internal audit in the province. Not currently served. Volunteer base remains strong. Non-board members who are volunteers and companies who have sponsored the chapter. Chapter continually in need of volunteers to take an active role in serving the profession. Thanks board and executive for hard work over the year. RETIRING BOARD MEMBERS James Barr thanked the following individuals for their outstanding service to the Chapter Board of Directors over the past years: (4 members) Karen O Brien Ross Topp Vienna Lee Hartley Kayumba INCOMING BOARD James Barr introduced the 2014 2015 Board of Governors: Executive: David Helberg Amy Lunov Bina Bilkhu Jenny Schmalenberg James Barr President VP Programs VP Membership VP Finance Past President Governors: Returning Mark Hilmer FINAL COPY Page 3 of 5

MINUTES OF THE ANNUAL GENERAL MEETING INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER WEDNESDAY, MAY 21, 2014 REGINA, SASKATCHEWAN Don Walker Kent Kraft Debi Moore Alexis Williams Debbie Marcoux New Terina Bird Rob Burgess Rahil Ahmad Keyur Gala Motion That the new slate of Executive and Governors for the Saskatchewan Chapter Board be approved as presented. 1 st Brenda Youle, 2 nd Jennifer Pederson INCOMING PRESIDENTS REPORT New President, David Helberg provided a report on initiatives for the upcoming year. Slide show. IIA CANADA S CANADIAN INSTITUTE PROJECT UPDATE Linda Klassen delivered an update on the IIA Canadian Institute project. Key points were: - In consultation with different chapters developed strategic plan - Restructured board to support plan - Key achievements; struck task force to examine Canadian service model, not stepping on toes or duplicating, national advocacy council articles in globe and mail, trained and certified 19 new Canadian instructors, 17 webinars, increase of 4% in the country, - Role is professional development and governance strategy finalized in implementation, competency model, 2 seminar weeks Toronto and Edmonton after that will get out of and offer Canadian content as a broker - Will work with chapters on this regards - E-learning events encourage to take opportunity - Learning series releasing shortly FINAL COPY Page 4 of 5

MINUTES OF THE ANNUAL GENERAL MEETING INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER WEDNESDAY, MAY 21, 2014 REGINA, SASKATCHEWAN - Core competencies for IA what s the training that we need working level auditor, leadership, public sector and user services what are the courses that you need to take to build credibility and expertise - To move from junior to CAE level Quick reminders national conference Audit leadership event register CAES from across the country Vancouver host international conference July 2015 Research paper by advocacy leaders- unlocking power of IA in public sector Information available on website Reach out to her. ADJOURNMENT Motion That the 2014 Annual Meeting be adjourned. Missed from minutes. FINAL COPY Page 5 of 5

Appendix B: Financial Statements Reviewed May 31, 2014 What can I do for YOU?

Appendix C: Financial Statements - Projected May 31, 2015 What can I do for YOU?

INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER, INC. (Incorporated under the Non-Profit Corporations Act of Saskatchewan) STATEMENT OF FINANCIAL POSITION (DRAFT) May 31, 2015 Projection May 31 May 31 2015 2014 $ $ ASSETS Current: Cash 30,887 31,949 Investments 27,022 26,836 Accounts receivable 768 452 Prepaid expense - 6,500 58,677 65,737 LIABILITIES AND NET ASSETS Current: Accounts payable 4,098 3,089 GST payable 567 495 Deferred revenue - 8,047 4,665 11,631 Net assets - unrestricted 54,012 54,106 58,677 65,737 DRAFT FOR DISCUSSION PURPOSES ONLY

INSTITUTE OF INTERNAL AUDITORS, SASKATCHEWAN CHAPTER, INC. (Incorporated under the Non-Profit Corporations Act of Saskatchewan) STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS (DRAFT) May 31, 2015 Projection 2015 2014 $ $ Revenue Events 54,959 41,646 Allocation from Institute of Internal Auditors Global 2,222 2,582 Interest 336 363 Job advertisements / sponsorships 2,250 2,850 CIA learning material - 4,062 59,767 51,503 Expenditures Events 47,055 37,871 Bank charges 3,773 3,315 Chapter and District expenses 3,399 2,211 Professional services 2,200 1,867 Leadership conference 2,000 4,086 Promotion and gifts 1,177 953 Sundry 257 466 CIA learning material - 4,093 Bad debts - 776 59,861 55,638 Excess of revenue over expenditures (94) (4,135) Net assets - unrestricted, beginning of year 54,106 58,241 Net assets - unrestricted, end of year 54,012 54,106 DRAFT FOR DISCUSSION PURPOSES ONLY

Appendix D: Election of Board of Governors 2015/2016 Name Role Organization Location 1 David Helberg President Cameco Saskatoon 2 James Barr Past President KPMG Regina 3 Terina Bird VP Programs Deloitte Regina 4 Bina Bilkhu VP Membership Crown Investment Corporation Regina 5 Nathan Thomson VP Finance PotashCorp Saskatoon 6 Don Walker Certification Chair Credit Union Central Regina 7 Kevin Taylor SGI Regina 8 Kent Kraft Information Services Corporation Regina 9 Mark Hillmer SaskTel Regina 10 Tracy Hepworth Farm Credit Canada Regina 11 Darcie Hellman Affinity Credit Union Saskatoon 12 Donald Sealey Federated Cooperative Limited Saskatoon 13 Rahil Ahmad Ministry of Labour Relations & Workplace Safety Saskatoon 14 Keyur Gala SaskPower Regina 15 Kenneth Fox University of Saskatchewan Saskatoon What can I do for YOU?

IIA Saskatchewan Chapter Contact Information 2015 2016 DRAFT Board Members: Name Role(s) Email Phone Number David Helberg* President David_Helberg@Cameco.com 306-956-8045 James Barr Past President jbarr@kpmg.ca 306-791-1236 Program Services Committee Terina Bird VP, Program Services tbird@deloitte.ca 306-565-5251 Kevin Taylor Programs ktaylor@sgi.sk.ca 306-751-1781 Donald A.E. Sealey* Programs d.sealey@fcl.ca 306-649-5314 Mark Hillmer CAP Reporting / Programs mark.hillmer@sasktel.com 306-777-1354 Don Walker Certification Chair / Programs Don.Walker@saskcentral.com 306-566-1535 Kent Kraft Programs kent.kraft@isc.ca 306-798-1159 Membership Services Bina Bilkhu VP, Membership Services bbilkhu@cicorp.sk.ca 306-787-7470 Tracy Hepworth Membership tracy.hepworth@fcc-fac.ca 306-780-8543 Darcie Hellman* Membership darcie.hellman@affinitycu.ca 306-385-4434 Kenneth Fox* Advocacy Chair University / Membership fox@edwards.usask.ca 306-966-5271 Rahil Ahmad* Webmaster / Membership rahil.ahmad@gmail.com 306-787-8835 Keyur Gala Membership Database / Membership kgala@saskpower.com 306-566-3195 Finance & Administration Nathan Thomson* VP, Finance & Administration nathan.thomson@potashcorp.com 306-933-8709 * = located in Saskatoon Other Roles: Terry Novecosky Backup Webmaster tnovecosky@saskpower.com 306-566-2608 Jagruti Bodani Communication Distribution jagruti.bodani@fcc-fac.ca 306-780-6816

DRAFT - Board of Governors 2015/2016 Executive President David Helberg, MBA, CIA, CFE, CRMA Manager, Internal Audit and Corporate Ethics Cameco Corporation 2121-11th Street West Saskatoon, Saskatchewan S7M 1J3 Phone: 306.956.8045 Email: david_helberg@cameco.com As a strategic risk leader and trusted business advisor, David has had the privilege to work with clients from across North America, Europe and Asia, delivering value by taking a practical, riskbased approach to internal audit. So far in David s career, his most valued professional experience has been the ability to work with, learn from, and/or coach a number of outstanding internal audit and risk management professionals. With a passion for lifelong learning, David earned the CIA and CFE designations, the IIA certification in Risk Management Assurance, as well as a commerce degree and an MBA. When David is not busy with his children s activities, he gives back to our community by sharing his knowledge and stories from the audit trail through voluntarily facilitating audit and ERM workshops with non-profit boards and executives in an effort to enhance their governance processes to realize their vision and strategic objective. David also teaches part-time in the areas of leadership, management, and marketing. David is thrilled to be the Chapter president for another year and continues to believe that the strength of our Chapter is rooted in the level of involvement of our members. With that in mind, David invites all members to contact him to share their ideas on how to improve the Chapter and their member experience. Past - President James Barr, CPA, CA Partner KPMG LLP 1881 Scarth Street Regina, Saskatchewan S4P 4K9 Phone: 306.791.1236 Email: jbarr@kpmg.ca James is a Partner with KPMG, a global professional services firm. As a member of KPMG s Risk Consulting practice, he provides value-added services to clients in Saskatchewan and Western Canada, including: internal audit, enterprise risk management, business advisory and corporate governance. He has 20 years of professional advisory, internal audit and public accounting experience while with KPMG, and as an internal audit manager for a Fortune 100 multi-national company in New York area. James is encouraged by the increased importance and value that today s business environment is placing on the internal audit profession, and thinks the Institute of Internal Auditors has in important role to play in continuing to grow both the profession and the local economy. Page 1 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Vice President Programs Services Committee Terina Bird, CPA, CA Senior Manager, Enterprise Risk Services Deloitte LLP 2103 11 th Avenue Mezzanine Level Bank of Montreal Building Regina, Saskatchewan S4P 3Z8 Phone: 306.565.5251 Email: tbird@deloitte.ca Terina joined Deloitte s Enterprise Risk Services practice as a Senior Manager in October 2008 from Deloitte s Audit & Assurance practice. She has led several internal audit engagements focused on financial, operational and compliance risks. Terina is a Chartered professional Accountant and has 15 years of public accounting experience providing audit, control assurance and special services to the agricultural, mining, oil and gas, legal, insurance and health sector industries. She has worked with public, private and non-profit organizations. Vice President Membership Services Committee Bina Bilkhu, CPA, CMA, CIA, CRMA Manager, Internal Audit Crown Investments Corporation 400-2400 College Avenue Regina, Saskatchewan S4P 1C8 Phone: 306.787.7470 Email: bbilkhu@cicorp.sk.ca Bina has been the Manager of Internal Audit at Crown Investments Corporation (CIC) of Saskatchewan since 2006. She was instrumental in establishing the internal audit function for the holding company and three of the smaller subsidiary Crowns. Prior to CIC, Bina was at Saskatchewan Liquor and Gaming Authority (SLGA), assisting the Audit Services Branch in revamping and revising internal audit processes and procedures. Bina has a Bachelor of Business Administration, is a Certified Management Accountant (CMA) and has her Certified Internal Auditor (CIA) and Certified Risk Management Assurance (CRMA) designations. She is on the Board and Treasurer of the Regina Open Door Society (RODS); as well as actively involved in mentoring and tutoring immigrant students. She looks forward to working with the Board and the Saskatchewan Chapter on membership ideas and initiatives. Page 2 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Vice President Finance and Administration Nathan Thomson, CPA, CA, CIA, CFE Manager, Internal Audit PotashCorp Suite 500, 122-1st Avenue South Saskatoon, SK C S7K 7G3 Phone: 306.933.8709 Email: nathan.thomson@potashcorp.com Nathan is a Manager, Internal Audit at PotashCorp, the world s largest fertilizer company by capacity with operations and business interests in seven countries. He is responsible for managing various internal audits and special projects at the corporate offices and various operating locations, and has participated in several compliance investigations. Nathan has 13 years experience in internal and external auditing, and risk-consulting. Prior to joining PotashCorp in 2008, he worked at Deloitte (Enterprise Risk Services) and the Office of the Provincial Auditor of Saskatchewan. Nathan has Bachelor of Commerce Degree and is a Chartered Professional Accountant, Certified Internal Auditor, and Certified Fraud Examiner. Governors Don Walker, CPA, CGA, FCUIC, CIA, CISA, CFE, CRISC, CRMA Chief Auditor SaskCentral 2055 Albert St. Regina, Saskatchewan S4P 3G8 Phone: 306.566.1535 Email: don.walker@saskcentral.com Don is the Chief Auditor for SaskCentral, the provincial central for Saskatchewan s credit unions. His association with the IIA Saskatchewan Chapter extends to 1980 and has previously served as President a number of times in addition to other duties and positions. He remains active in other associations and is currently the President of the Association of Certified Fraud Examiners, Saskatchewan Chapter; the Chairperson of the CPA Scholarship Fund; is a director on the ISACA-Regina chapter board and is co-chair of the Licensing & Registration Committee of CPA Saskatchewan. Page 3 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Kent Kraft, CPA, CMA, CIA Manager, Internal Audit Information Services Corporation 300-10 Research Drive Regina, Saskatchewan S4S 7J7 Phone: 306.798.1159 E-mail: kent.kraft@isc.ca Kent is the Manager, Internal Audit at Information Services Corporation (ISC). Information Services Corporation is a publicly-traded Saskatchewan business corporation responsible for registry-related information services. Kent leads a small internal audit team who perform various types of internal audit engagements throughout ISC s business lines to provide assurance to management and the board of directors. Prior to his work with ISC Kent worked as the Internal Audit Manager at Viterra and in various audit roles with the Canada Revenue Agency and Federated Co-operatives Ltd. Kent is a Chartered Professional Accountant, Certified Internal Auditor and is currently working towards his Certified Fraud Examiner designation. Tracy Hepworth, CPA, CA Vice President, Internal Audit Farm Credit Canada 1800 Hamilton Street Regina, SK S4P 4L3 Phone: 306.780.8543 Email: tracy.hepworth@fcc-fac.ca Tracy is Vice President, Internal Audit at Farm Credit Canada (FCC), a Federal Crown Corporation providing financing, insurance, software, learning programs and business services to Canadian agribusiness and agri-food operations. She leads a small team of audit professionals located in Regina and Kanata, Ontario as well as a small Fraud Risk Management team in Regina. Since joining FCC in 2002 Tracy has had professional experience in areas including corporate accounting, financial management and enterprise reporting and just prior to her role in Internal Audit she served for 6 years as the Executive Manager in the office of the President & CEO. Prior to FCC Tracy worked at Heartland Livestock Services and Deloitte. She obtained her Bachelor of Administration degree at the University of Regina, is a Chartered Professional Accountant and is currently working towards her Certified Internal Auditor designation. Page 4 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Mark Hillmer, CHRP, CIA Auditor SaskTel 2121 Saskatchewan Drive Regina, Saskatchewan S4P 3Y2 Phone: 306.777.1354 Email: mark.hillmer@sasktel.com Mark is an Auditor with SaskTel, a Saskatchewan Crown Corporation and the leading full-service communications provider in the province. Mark manages various operational and technology based audits, as well as conducting the annual mandatory compliance audits with the CRTC. Mark is a University of Regina graduate with a Bachelor of Business Administration (BBA), a Certified Human Resources Professional (CHRP) and Certified Internal Auditor (CIA). Prior to joining SaskTel Internal Audit, Mark has experience working in corporate marketing and IT. Donald A.E. Sealey, CPA Director, Internal Audit Federated Co-operatives Limited 401 22 nd Street East Box 1050 Saskatoon, Saskatchewan S7K 3M9 Phone: 306.649.5314 Email: d.sealey@fcl.ca Don became Director of Internal Audit at Federated Co-operatives Limited (FCL) in March 2015. He manages various internal audits across all business units, including IT audits, audits at refinery operations in Regina, and retail co-op audits throughout western Canada. Prior to joining FCL, Don had nearly 20 years internal audit and accounting experience in the airline industry with Delta, United, ATA, and most recently, Hawaiian Airlines. His public accounting experience with Arthur Andersen and Deloitte & Touche saw him working in 3 different US states and Saudi Arabia on multinational clients in various industries. Don obtained his Bachelor of Business Administration degree in Accounting from the University of Oklahoma. He is an American Certified Public Accountant. He has served as Chairman of the Airlines For America (A4A) Audit Panel on three occasions and on the Audit Committee of the Airlines Reporting Corporation. Don is past President of IIA Hawaii, actively served on numerous Chapter committees, and was on the Board of Governors of IIA Indianapolis and IIA Hawaii. Page 5 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Keyur Gala, M.S., B.Eng. Auditor SaskPower 4SE 2025 Victoria Avenue Regina, Saskatchewan S4P 0S1 Phone: 306.566.3195 e-mail: kgala@saskpower.com Keyur has been an Auditor, Internal Audit with SaskPower since 2012. SaskPower is one of the leading electrical utilities in Canada serving more than half a million customers and managing over $8 billion in assets. At SaskPower he has worked on various projects involving governance, risk management and internal controls. Prior to joining SaskPower, Keyur has worked in the fields of technology commercialization, information technology and system security. He has a Master of Science degree in Computer Networking and a Bachelor of Engineering degree in Electronics Engineering. In addition, he holds a Technology Entrepreneurship and Commercialization certification from Jenkins School of Management, North Carolina. Darcie Hellman, CPA, CA, CIA Internal Auditor Affinity Credit Union 902 7 th Avenue North PO Box 1330 Saskatoon, Saskatchewan S7K 3P4 Phone: 306.385.4434 Email: darcie.hellman@affinitycu.ca Darcie is an Internal Auditor with Affinity Credit Union, one of the largest credit unions in Canada. She joined Affinity s internal audit team in 2013 and has since managed audits that touch on all areas of the organization. Prior to joining Affinity, Darcie gained experience as an external auditor working for public accounting firms including MNP. A University of Regina graduate, she received her Bachelor of Arts (BA) and Bachelor of Business Administration (BBA) before earning her Chartered Professional Accountant (CPA) in 2013 and Certified Internal Auditor (CIA) in 2014. In addition to her auditor duties, Darcie sits on the Affinity Young Leaders committee and volunteers with Dress for Success Saskatoon s communications team. Page 6 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Kenneth Fox, B.Comm., MPAcc., CPA, CA, CIA Assistant Professor, Accounting Edwards School of Business PotashCorp Centre 25 Campus Drive University of Saskatchewan Saskatoon, Saskatchewan, S7N 5A7 Phone: 306.966.5271 Email: fox@edwards.usask.ca Ken is an Assistant Professor on the Accounting faculty at the Edwards School of Business, University of Saskatchewan. Ken holds Bachelor s and Master s degrees in accounting, both from the University of Saskatchewan, and is a PhD Candidate at the University of Alberta School of Business. His research focusses on corporate communication in capital markets, and examines the calculation and presentation of non-gaap earnings measures by public companies, the communication of those measures to the capital market, and their use by financial analysts in equity valuation models. Prior to his academic career, Ken worked in public practice as an auditor, with PricewaterhouseCoopers and Hergott Duval Stack and Partners (now EY Saskatoon). Ken also worked in internal controls compliance and internal audit roles with PotashCorp and Cameco. Ken is a Certified Public Accountant, Chartered Accountant, and earned the Certified Internal Auditor designation in 2005. Ken is looking forward to working with IIA Saskatchewan to support increased exposure of the internal audit profession, and to help build the connection between academia and practice. Rahil M. Ahmad, BA Employment Standards Officer Ministry of Labour Relations and Workplace Safety 8th floor, 122 3rd Avenue North Saskatoon, Canada S7K 2H6 Phone: 306.933.6354 Email: rahil.ahmad@gov.sk.ca Rahil Ahmad is an Employment Standards Officer with the Ministry of Labour Relations and Workplace Safety. He is currently working towards his Certified Internal Auditor (CIA) designation and his Certified Fraud Examiner (CFE) designation. Page 7 Updated on: 19 May 2015

DRAFT - Board of Governors 2015/2016 Kevin Taylor, CPA, CA, CIA Chief Internal Auditor Saskatchewan Government Insurance 2260 11 th Avenue Regina, Saskatchewan S4P 0J9 Phone: 306.751.1781 Email: ktaylor@sgi.sk.ca Kevin is the Chief Internal Auditor for Saskatchewan Government Insurance (SGI), a Crownowned property and casualty insurer operating in four provinces in Canada. He leads a team of nine professionals in the Audit Services department, providing audit, consulting and investigative services across the corporation. Since joining SGI in 1999, Kevin has held a variety of positions in Audit Services, Human Resources and Facilities Management. Prior to coming to SGI, Kevin was employed with IPSCO and the Office of the Provincial Auditor of Saskatchewan. Page 8 Updated on: 19 May 2015

Appendix E: Internal Auditor Awareness Month Proclamations What can I do for YOU?

FOR IMMEDIATE RELEASE May 1, 2015 Contact: David Helberg, President, The Institute of Internal Auditors Saskatchewan Chapter, Inc. Phone: 306.227.9986 Email: memberservices@iiasask.ca Proud to be an Internal Auditor Proclamations declare May Internal Audit Awareness Month Saskatoon, S.K. (May 1, 2015) Citizens of Saskatchewan have been asked to recognize May 2015 as Internal Audit Awareness Month through proclamations made by the City of Regina, City of Saskatoon, and the Province of Saskatchewan. International Internal Audit Awareness month is recognized annually in May and is promoted by individual Internal Audit Departments and The Institute of Internal Auditors to raise awareness of the Internal Audit profession and the value they contribute to their organizations. Internal Audit Departments throughout Saskatchewan will be launching Internal Audit awareness campaigns during the month of May. The focus for many departments will be debunking the myths surrounding Internal Audit and educating others about the value that Internal Audit can provide. Tied to the notion of Internal Audit departments providing value-added services within their organizations, a theme for this year s campaigns is What can I do for YOU? Our objective this year is to find fun ways to engage others in conversations about Internal Audit, said Darcie Hellman, CIA, Internal Auditor at Affinity Credit Union. "Internal Audit Awareness is about teaching others what we do, but also showing that we are approachable and that we do not fit the scary auditor image that many people have in mind." For more information about Internal Audit Awareness month, contact David Helberg at 306.227.9986 or visit the www.iiasask.ca or www.theiia.org. About the Institute of Internal Auditors Saskatchewan Chapter (www.iiasask.ca) Celebrating its 35 th anniversary, The Institute of Internal Auditors Saskatchewan Chapter s mission is to serve the membership and the Internal Audit profession through: providing quality professional development opportunities; providing effective and timely communication regarding local and international information relative to the profession; and promoting the profession. About the Institute of Internal Auditors (www.theiia.org) Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Florida, USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Generally, members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security. Globally, The IIA has more than 180,000 members.

The Institute of Internal Auditors, Saskatchewan Chapter, Inc. P.O. Box 991 Regina, Saskatchewan S4P 3B8 Email: memberservices@iiasask.ca www.iiasask.ca