Greetings Everyone,
We are ready for an exciting year of Chapter meetings! It is always our goal to secure the topics and
speakers and this year is no different. Your Chapter leadership has discussed how we can best serve
you this year.
As a Board, we discussed Promoting the Profession through sharing our auditing profession with accounting students, specifically at
our local universities. Over the past few years, we have granted scholarships to well-deserving student at California State University
San Bernardino and Cal Poly Pomona. The Chapter will attend “Meet the Firm” events scheduled at each school in October 2013.
We hope to reach out to students in our area further by speaking on auditing topics at their accounting student association meetings.
To kick off our first Chapter training meeting, Jannies Burlingame, CPA from IntelSource Consulting Corporation, will be our
presenter.
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Topic:
Time:
Cost:
Location:
EQ for Internal Auditors
11:30 am – 1 p.m.
Members $16, Non-Members $19
Air Force Audit Agency, March ARB (See website for directions to training facility)
Other topics we have in store this year are as follows:
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Audit Communication: Best Practices (October Half Day Seminar)
Effective Audit Planning and Engagement Risk Assessments (November Full Day Seminar)
Governmental Accounting
Fraud
COSO Implementation
Continuous Monitoring
Registration is open for our September through November events through our chapter website at www.theiia.org/inlandempire!
Finally, in closing would you please consider giving back to your local IIA Chapter by volunteering? The chapter needs volunteers for
the following committees: Hospitality, Corporate and Academic Relations. Even if you cannot attend our chapter meetings, please
know these committees can accomplish their goals with a very minimal time commitment. Of course, we encourage you to attend the
meetings whenever possible.
I am looking forward to meeting each of you.
Regards,
Carmen
Carmen McGowin-Paul, President, IIA Inland Empire Chapter #257
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VOLUME 21, ISSUE 1
1
ISSUE HIGHLIGHTS:
President’s
Message…………………...1
`
September Training Information..……..2
October Half-Day Seminar…….…….…3
Spread the Word!....………………….…3
Volunteer!..............................................3
Member Anniversaries………………….4
November Full-Day Seminar………..…5
Article………………..……………………6
Careers…………….……………………..7
REGISTER NOW FOR OUR SEPTEMBER TRAINING!
On Wednesday, September 18, 2013, the IIA Inland Empire Chapter is hosting our first
event of the chapter year!
Topic:
EQ for Internal Auditors
Date and Time: Wednesday, September 18, 2013 from 11:30am until 1:00pm
Cost:
$16 for members, students, and retirees; $19 for non-members
Location:
Air Force Audit Agency, March ARB (See website for directions to training facility)
Synopsis:
EQ addresses what we were never taught in school--soft/people skills. Communications (part of soft skill) is also
cited as the top ten qualities desired for CAE's per the most recent survey conducted by the IIA.
Essential Skills for Every Internal Auditor’s Toolbox
 Review what soft skills are and how they are important for success.
 Discuss “soft skills” versus “hard skills.”
 Gain an understanding of emotional and cultural intelligence, illustrated by real life examples.
 Discover how and why emotional intelligence is critical for internal auditors.
 Learn how emotional intelligence is measured.
 Explore methodologies for developing your emotional and cultural intelligence.
 Case studies for emotional and cultural intelligence.
Speaker Bio:
Jannies Sun Burlingame, CPA is the Founder and Principle Consultant of IntelSource Consulting Corporation,
which specializes in delivering business solutions to Fortune 1000 Companies in the areas of risk and audit
advisory. A proud Wolverine, Trojan, and National Beta Alpha Psi James Burn Scholar, Jannies launched her
career at PricewaterhouseCoopers LLP (PwC). At PwC, she acquired an extensive amount of audit and IPO
experience on various high-profile Fortune 500 clients. Jannies developed her skills further as an in-house
manager in both internal audit and regulatory risk assurance. Throughout her collective 12-year tenure in these
organizations, Jannies worked in multiple industries, which included Banking, Government, High- Technology,
Telecommunications, and entertainment, either as a leader or key member of audit engagement teams.
Jannies has traveled extensively throughout the United States, Europe, and China and has successfully
completed multilingual audit engagements in both Chinese and German related to Sarbanes-Oxley compliance.
She has also trained numerous global corporations on audit methodology, risk management, and SarbanesOxley, and J-SOX over the last decade.
Register now on our website at www.theiia.org/inlandempire!
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VOLUME 21, ISSUE 1
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October “Audit Communication: Best Practices” Half-Day Seminar
Date:
Time:
Cost:
Location:
Synopsis:
Speaker:
Wednesday, October 16, 2013
8:00am until 12:00pm
$50 for members, students, and retirees; $65 for non-members
Armed Forces Reserve Center Training Facility, March ARB (See website for directions to training facility)
Successful auditors are effective communicators. This seminar offers auditors at all levels a chance to refresh and refine
their communication skills through a blend of lecture, discussion, and hands-on practice with topics such as:
 AUDIT FINDINGS: Crafting the Story – Every audit tells a story; make sure your audit report gets the point across.
 WRITING/REPORTING: Grammar Disasters – Do misplaced modifiers and perplexing prepositions get you down?
Spot grammar and word structure errors before they reach your peers, your supervisors, or (gasp!) your client.
 WRITING/REPORTING: Data Displays – You have data. Lots of it. Help others understand your work through
graphic data displays.
 INTERPERSONAL SKILLS: Awesome Audit Attitude – Your attitude can help create a positive audit environment
for you, the audit team, and your client.
Wendy Sanyk, CPA, CGFM, Course Director, Air Force Audit Agency
Register now on our website at www.theiia.org/inlandempire!
DID YOU KNOW?
The IIA Inland Empire Chapter will share relevant job openings, articles, events, and
ideas on our Website and in our Newsletters for FREE!
Whatever you have to share, we’re happy to help spread the word.
Contact iia_inlandempirechapter@yahoo.com with details for consideration!
Whether you can give a few minutes a week or several hours a month, we are in need of volunteers! We currently have
several committee chair opportunities, including HOSPITALITY and COPRORATE & ACADEMIC RELATIONS.
Volunteering with our local chapter is a great way to meaningfully give back to the profession, share your unique skills
and talents, and work with a committed team of volunteers dedicated to serving our members and increasing awareness
of internal auditing. If you’d like more information about either of the vacancies or are interested in helping in some other
capacity, please contact us at iia_inlandempirechapter@yahoo.com!
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VOLUME 21, ISSUE 1
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1 Year!
Aishwarya Joshi
Anastacia Cortes
Bary Dickerson
Brett Cyr
Chad Burkitt
Cinthia Santamaria
Dennis Hsiao
Francine Clara
Gina Briley
Iris Carruthers
Jackie De Guzman
Janet Wong
Jenny Mac
Loretta Acuna
Matthew Meumann
Menaka Burkitt
Michael Laca
Mohammed Zertaj
Paul Angulo
Pushkala Mahadevan
Richard Sands
Robert Elder
Ryan Carter
Shaun Su
Steven Raby
Thomas Flores
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5 Years!
Aileen Yan Yan
Braden Bargmeyer
Carmen McGowin-Paul
Catherine Brown
Claire Melhorn
Dan Murillo
Daniel Vejar
Debbie Katnich
Dee Dee Safford-Rivas
Dennis Hussman
Hosny Shouman
Juan Jimenez
Karen Johnson
Katrina Yao
Kevin Merit
Laura Bishin
Mary Anne Eliasz
Phaedra Green
Rene Casillas
Renee Robinson
Ricky Deguchi
Samuel Gibbs
Sapna Nangia
Wil Yambot
IIA INLAND EMPIRE CHAPTER NEWSLETTER
10 Years!
Arlene Owens
Camerino Mesina
Curtis VonSchimmelmann
Deborah Wogan
Gary Crismon
Hilda Robey
Judy Arruda
Mary Ann Rodrick
15 Years!
Bruce Carpenter
Mike Valinotti
20 Years!
Arlys Erickson
Mike Zachary
Mindy Maselbas
25 Years!
Pat Harms
30+ Years!
Judy Lloyd
Gerald Myers
Lawrence Perszyk
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VOLUME 21, ISSUE 1
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November Full-Day Seminar!
Topic:
Date:
Time:
Cost:
Location:
Speaker:
Course Overview:
Effective Audit Planning and Engagement Risk Assessments
Wednesday, November 20, 2013
8:00am until 4:30pm
$100 for members, students, and retirees; $115 for non-members
Armed Forces Reserve Center Training Facility, March ARB (See website for directions to training facility)
Danny Goldberg, Partner, Professional Development & Executive Recruiting
A one-day crash course on the foundation for all field audits.
Planning is the foundation for every efficient and effective audit. If audit teams take the time to build an effective
audit risk assessment and plan the audit accordingly, the opportunity for a smooth and under budget increases
exponentially. This one course will take attendees through the basics of audit level risk assessments and
appropriate steps throughout the planning phase of an audit.
Learning objectives:
 Attendees will learn how to identify audit risk and appropriate audit planning tools and techniques
 Attendees will learn how to apply critical thinking skills to the planning and risk assessment phase to perform
an effective audit.
 Attendees will discover the best techniques for team management
Speaker Bio:
Danny M. Goldberg leads the Professional Development and Executive Recruiting Practices at Sunera. Danny has
over 100 full-day diverse courses that he provides to clients, including courses on accounting, audit and soft skills.
Prior to joining Sunera in January 2011, Danny founded SOFT GRC, an advisory services and professional
development firm. Danny has over 16 years of audit experience, including five as a CAE/Audit Director at two diverse
companies.
Prior to founding SOFT GRC, Danny was the Director of SOX Compliance and Corporate Audit at Dr. Pepper
Snapple Group, where he led the Year One SOX Compliance efforts and assisted in building both departments. Prior
to his tenure at Dr Pepper, Danny was the Chief Audit Executive at Tyler Technologies, a publicly traded technology
company (Danny was hired to build the department from the ground up).
Danny has served on the audit committee of the Dallas Independent School District and was the Chairman of the
North Texas Leadership Council of the American Lung Association in 2012. Danny is also the IIA Dallas and Fort
Worth Chapter Programs Committee Co-Chairman for the 2012-2013 year.
Danny is accredited as the professional commentator on the publication BNA Tax and Accounting Portfolio, Internal
Auditing: Fundamental Principles (Accounting Policy and Practice Series), which is authored by renowned audit
scholars Curtis C. Verschoor and Mort A. Dittenhofer – co-author of Sawyer’s Internal Auditing. He is currently writing
a publication on Crucial Communications: Tools When the Stakes are High that will be published by Wiley in 2014.
Danny is a Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, Certified in
the Governance of Enterprise Information Technology, Certified in Risk and Information Systems Control, Certified in
Risk Management Assurance, has obtained his Certification in Control Self-Assessment and is a Chartered Global
Management Accountant.
Register now on our website at www.theiia.org/inlandempire!
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VOLUME 21, ISSUE 1
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ARTICLE:
“TIME THEFT IS A BUMPY ROAD FOR EMPLOYEES”
from Internal Auditor Magazine
The National Post reports that the City of Hamilton has fired 29 city road workers who allegedly ran personal
errands when they should have been patching potholes. City work crews were secretly followed by private
investigators armed with video cameras and access to GPS tracking devices on the City-owned work trucks
driven by the employees. The city’s investigation is continuing, and Hamilton police officials have been apprised
of the situation. .
Lessons Learned
Pretending to fill potholes or exaggerating the time spent filling potholes may not seem like such big a deal, but it is. Public works
projects are essential to a city’s upkeep and come with a high price tag. The New York City Department of Transportation, for example,
keeps a running tally of the potholes its workers fill, which sometimes tops 5,000 per day, and the cost of a temporary repair can range
from US $3 to $1,500 per pothole.
An employee commits fraud against his or her employer by accepting pay for work that he or she has not performed. This type of fraud,
known as time theft, is costly to organizations and is not always easy to detect. Time theft includes falsifying time card/clock records,
taking excessive work breaks, and using work computers for personal reasons (one of the most common forms of work time
theft).Taking excessive employee personal time, including too much socializing, making personal calls, and doing personal business or
errands outside of scheduled work breaks, also constitutes time theft. In the city of Hamilton case, the workers are accused of spending
the day in coffee shops, bars, at their homes, and running personal errands.
How can internal auditors help prevent and detect time theft in the workplace? As part of a fraud risk assessment, audit plan, or audit
engagement cycle, auditors should ask several questions on a regular basis:
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Does the organization have a business/operational plan that clearly specifies work and performance expectations for critical —
if not all — jobs performed by employees? These plans and expectations are essential to effectively and efficiently managing
the workforce and to establishing clear direction to supervisors and employees (e.g., how many potholes should be filled in a
work day and by what standard of quality). Also, performance monitoring standards and processes should be in place (e.g.,
production targets, camera surveillance, GPS tracking, and attestations on the work performed). However, in a unionized work
environment, consultation or negotiation may be required.
Are necessary workforce policies in place to set and reinforce expected behaviors for supervisors and employees? This should
include the implementation of a zero-tolerance theft policy that addresses time theft and clearly articulates examples of what
constitutes time theft relevant to the organization’s mandate and business lines. Where an internal audit function exists, ensure
there is clarity in its mandate to detect and report suspected fraud activities.
Does the organization use an attendance system that allows supervisors to monitor when employees check in and out for the
workday? Using time and attendance software allows for more accurate monitoring of employee check-in and checkout times
as well as integration of punch clock hardware. A biometric time and attendance system or devices such as fingerprint and
retinal scanners allow employees to clock in without the use of time cards and help prevent the occurrence of time card fraud
and “buddy punching” (i.e., when one employee clocks in for an absent employee). In cases where work is performed in
various locations, use of a mobile (e.g., phone or RFID) work completion monitoring system can help detect time theft.
Is there adequate monitoring and follow-up? Regular reports that permit comparison of time and attendance records with
payroll are one of the first potential indicators of time theft fraud. Supervisors likely are in the best position to determine
whether an employee’s work history should be considered suspicious. These same reports also should periodically be
provided to senior management and the organization’s auditors for review.
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Senior Internal Auditor
Under general direction of an Audit Manager, the Sr. Internal Auditor will plan, organize, conduct and direct complex internal audits of County departments, fiscal or
operational activities. The Sr. Internal Auditor may act in a lead capacity over other auditing, accounting and clerical staff.
Salary: $25.10 - $35.57 Hourly | $4,351.39 - $6,165.54 Monthly | $52,216.74 - $73,986.43 Annually
RECRUITING GUIDELINES:
Education: Graduation from an accredited college or university with a Bachelor's degree with a specialization in auditing or accounting or licensed in California as a
Certified Public Accountant. Possession of a valid certificate as a Certified Internal Auditor, Certified Fraud Examiner or Certified Information Systems Auditor is a
plus.
Experience: Two years of professional auditing experience. Broad knowledge of auditing and accounting, techniques, procedures and terminology; International
Standards for the Professional Practice of Internal Auditing and or standards established by the American Institute of Certified Public Accountants, as they relate to
government auditing; principles and practices of management and management controls.
Other Requirements: Possession of a valid California Class C driver's license to travel throughout the County in order to perform audit functions is required.
Desired: Experience with automated audit work paper program. Proficient in Microsoft Word and Excel software programs. Working knowledge of PeopleSoft
Financials and Human Resources Modules. Knowledge of governmental accounting. Ability to work independently and in a team environment. Ability to effectively
communicate in a political environment with diplomacy and tact, orally and in writing. Ability to independently set, monitor and meet goals/deadlines; strong analytical
skills.
Auditor/Appraiser I/II
Salary: $19.52 - $32.55 Hourly | $3,383.47 - $5,642.00 Monthly | $40,601.60 - $67,704.00 Annually
THE POSITION:
Do you have your Bachelor's Degree with a specialization in Accounting and you are looking to apply the Accounting principles you've learned in conjunction with the
opportunity to apply appraisal principles and methods? Or do you have your degree with a specialization in Accounting and you're looking for a career change?
The Assessor-County Clerk-Recorder is looking for candidates who are detailed, motivated, and adaptive to learning the assessment process for appraising business
personal property in the County of Riverside. An auditor-appraiser uses his/her accounting knowledge and experience and applies laws, regulations, and best
practices to derive fair market value for property tax purposes.
The Auditor I Appraiser I will examine and analyze records of business concerns to determine proper values of assessable property by means of auditing and
appraisal procedures; to conduct audits on chaptered legislation and internal operations of the department; to prepare audit reports with recommendations on findings.
The Auditor/ Appraiser II will utilize auditing and appraisal procedures to examine and analyze records of business concerns to determine proper values of assessable
property; to conduct audits on chaptered legislation and internal operations of the department; to prepare audit reports with recommendations on findings.
EXAMPLES OF ESSENTIAL DUTIES:

Performs property tax audits of businesses and agricultural enterprises that annually report supplies, equipment, and improvements for assessment purposes;
reviews company accounting records to determine amounts of taxable property on hand; prepares audit reports and adjusts tax rolls as necessary.
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Examines property statements submitted by taxpayers for accuracy and completeness; calculates assessable values of supplies and fixed assets in accordance
with established appraisal procedures.
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Conducts audits on chaptered legislation and internal operations of the department.
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Examines, verifies, and evaluates accounting records, operations, procedures, and systems for compliance with established department, county or state
requirements.
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Explains audit and assessment procedures/valuations to taxpayers and company representatives.

Performs field inspections of business locations in order to update assessment information.
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For The Latest Opportunities, Visit the IIA’s Career Center
The IIA’s Career Center is a valuable tool available to both members and non-members alike. The resource, which connects
job seekers with positions within the internal audit field, is available on the IIA’s website and is provided as a no-cost service to
individuals seeking employment. IIA members may post a resume online, which can be viewed by direct employers and
agencies. The IIA Career Center is a great source for leads for entry-level and experienced professionals.
Inland Empire Chapter members receive 20% off on all CIA study materials, as well as Gleim CPE (including new ethics
course). Contact Melissa Leonard at melissa.leonard@gleim.com or call 1-800-874-5346 x 131 to take advantage of this offer
or contact [Chapter contact's name and email/phone] for more details. Visit gleim.com/cia for more information on the CIA
Exam or how Gleim can help you pass.
President
Carmen McGowin-Paul
1st Vice President
Renee Robinson
Secretary
Sapna Nangia
2nd Vice President
Ryan Santacruz
Treasurer
Rene Casillas
Board of Governors
Michael Valinotti, Meihua Koo, Shawn Moore, Samuel Gibbs, Mark Cousineau, Percy Veloro, Michael Alexander, Melissa Bender
FALL
CAP Administration
Melissa Bender
Audit
Chad Burkitt
Certification
Mark Cousineau & Michael Alexander
Hospitality
VACANT
Publicity
Jerry Grau & Thomas Flores
Acad. & Corp. Relations
VACANT
Membership
Rene Casillas & Percy Veloro
Website/Newsletter
Ryan Santacruz & Mindy Chiang
Programs/Seminars
Melissa Bender & Carmen McGowin-Paul
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IIA INLAND EMPIRE CHAPTER NEWSLETTER
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VOLUME 21, ISSUE 1
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