ISAC
Calgary Audit Trails
FEBRUARY 2015
HIGHLIGHTS
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President’s Message
2
Academic Corner
IIA Calgary Luncheons, Training, Workshops & Webinars
Upcoming Conferences
3
5
How You Can Help
IIA Volunteers Needed
8
9
Did You Know?
2015 Year of the Goat
SEC Whistleblower Award to Internal Auditor
FREE Job Postings on IIA Website
IIA Membership Benefits
10
Interesting Reads
Five 2014 High Implications for Internal Auditing
Internal Audit & Strategic Planning
CASL and Internal Audit
13
Who to Contact?
Chapter Officer Listing
19
Our Sponsors
20
12
PRESIDENT’S MESSAGE
Dear members and fellow Internal Audit professionals,
We have made great progress in the first two months of 2015. A number of strategic
initiatives are being discussed, developed and initiated by the chapter team.
January and February luncheons have been a great success. Over the last quarter we
have seen an uptake in the number of attendees, which is an encouraging sign. It shows
that we have been selecting the right topics and our venues are accessible to our
members. This also shows that there is a demand for similar programs and we are
planning to expand this as sunrise (breakfast) and sunset sessions. This will provide a choice to our members
to attend programs that provide better value and interesting topics.
We are also planning a few other initiatives
• Access to a member perks program which includes a strategic tie-up by your chapter with an organisation
to offer discounted services/products to our members
• A Chief Audit Executive program to provide fellowship and networking opportunities to the leaders in our
profession
In the coming months we will be working on these initiatives and get them organized for our members.
Over the last month we have introduced a new initiative in our chapter website. Organizations wishing to
recruit Internal Audit/Finance/Accounting professionals can place their advertisement on our Calgary chapter
website ‘free of charge’. Job searching professionals in these fields will have better access to employment
opportunities. Internal audit related job postings will now be posted on our website free of charge. Job
postings will remain on our website until the job posting deadline or up to two months, whichever is sooner.
The IIA’s 2015 International Conference is being conducted in Vancouver, Canada on July 5-8. The early bird
registration deadline is March 15. Our professionals will have the opportunity to glean insights from
international professionals sharing real world experiences and best practices. Canadians receive $200 off the
early bird rate of $1,875 plus an additional $200 off with designated hotels. For details check the IIA website.
Please continue to check out events, news, and important announcements by visiting the IIA, IIA Canada, and
the Calgary Chapter websites. If you have any questions or feedback, please feel free to contact me at
rdevadas@kpmg.ca
Stay engaged. Stay connected.
Rajgopal Devadas, CIA
President, IIA Calgary Chapter
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ACADEMIC CORNER
April Breakfast Session
#
1
Date
April 17, 2015
7:00 AM
To
8:30 AM
Event Topic
Speakers
Wire Transfer Fraud
– Understanding
fraud schemes and
techniques for
preventing &
detecting them’
Bob
Taylor &
Stanley
Levitt
Location with
Address
Mezzanine
auditorium
E&Y Tower,
440, 2nd Avenue
SW, Calgary.
CPE
1.5 CPE
Website Link to Enroll
Yet to be published – stay tuned
for more registration details!
IIA Canada Webinars and Seminars
#
Date
2 3/4/2015 8:00 AM
To
3/5/2015 5:00 PM
Event Topic
2015 Fraud Prevention Conference – Edmonton
In conjunction with Fraud Awareness Month (March 2015), the
ACFE and IIA-Edmonton are providing membership groups a
tremendous opportunity for local fraud training for both Fraud
Practitioners and Internal Auditors alike. An amazing slate of
speakers (10 in total) from various tracks from across Alberta will
deliver a number of hot topics in the Fraud and Auditing realms.
Speakers and Website Link to
Enroll
https://www.eventbrite.ca/e/acf
eiia-edmonton-2015-fraudprevention-training-seminarmarch-4-5-2015-tickets15365899820
Deadline for Registration - 10:00 pm February 27, 2015
3 3/10/2015 1:00 PM
To
3/10/2015 2:30 PM
'Interview Tips and Techniques for Internal Auditors' (Webinar)
Éric Lavoie
All internal auditors conduct interviews from time-to-time.
Conducting internal audit interviews allow us to obtain sufficient
and pertinent information in a limited time, usually with an audit
subject who may not be open to questioning or is somewhat
defensive.
https://chapters.theiia.org/IIA%2
0Canada/Events/Pages/WebinarFree-to-Members-'InterviewTips-and-Techniques-for-InternalAuditors'.aspx
Learn the essential elements to practice in order to ensure the
success of an interview and how to build a climate of trust, to
manage the relationship using a variety of useful tools.
4 4/15/2015
12:00 PM
To
4:00 PM
Introduction to Internal Audit - Elearning for New Auditors
(Elearning Platform)
Are you new to internal audit? Then this course has been designed
for you. Created specifically to provide an introduction to internal
audit in Canada, the seminar will provide background and context
on the role of internal audit, key influences on the practice, and
foundational concepts.
Introduction to Internal Audit fills up quickly, so don't hesitate to
register if you are a new auditor.
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https://chapters.theiia.org/IIA%2
0Canada/Events/Pages/Introducti
on-to-Internal-Audit---Elearningfor-New-Auditors.aspx
#
Date
5 4/20/2015
12:00 PM
To
4/29/2015
3:20 PM
Event Topic
Risk-Based Auditing - A Value-Add Proposition (Elearning
Platform) - appropriate for audit leaders and management
Four afternoons over two weeks: April 20, 22, 27 and 29 from noon
- 3:20 pm ET each day.
Through case studies, group discussions, round tables, and
facilitator presentations, this course will help audit team leaders
and other management level audit professionals align their
organizations’ strategies, visions, and values with the internal audit
process. Furthermore, participants will come to understand the
importance of corporate governance and enterprise risk
management, while learning to identify risks, perform risk
assessments, develop a risk-based assurance plan, understand
entity-wide controls, and plan a risk-based engagement.
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Speakers and Website Link to
Enroll
https://chapters.theiia.org/IIA%2
0Canada/Events/Pages/Seminar--Risk-Based-Auditing---A-ValueAdd-Proposition.aspx
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HOW YOU CAN HELP
Call for Speakers
2015 Luncheon/Sunrise and Sunset Events
The IIA Calgary Chapter is looking for speakers for its 2015 Luncheon/Sunrise/Sunset Sessions. Are you
interested in speaking to the Calgary internal audit community on a topic relevant to internal audit? Have a
wealth of information you’re itching to share? If so, read on!
AUDIENCE
Sessions are attended by 25-50 internal auditors of all levels, from junior auditors to Chief Audit Executives.
SESSION FORMAT
The session opens with a breakfast/lunch/drinks and is followed by a 55 minute presentation by the speaker
and a 15 minute Q&A. We provide a podium, microphone, presentation screen and projector.
SUGGESTED TOPICS
We’re open to virtually any topic that relates to internal audit. If you have an interesting perspective to share,
we want to hear it! Popular sessions in the past have focused on such diverse topics as grant and contribution
auditing, strategic direction and public policy, auditing in times of austerity, and building data value through
data governance.
Some topics suggested by attendees of previous sessions include:
• Risk-Based Audit Plan development;
• Lean/Continuous Improvement;
• Risk and Auditing in different industries and
• Project Audit Reviews.
Sales pitches are not permitted. This is first and foremost a learning event for our members.
SUBMISSION GUIDELINES
At a minimum, be sure to include the following information with your submission:
• Topic of discussion;
• Brief, one or two paragraph description of the presentation;
• Name of the presenter(s);
• Summary of presenter(s) qualifications;
• Any special requirements for the presentation; and
• Your preferred presentation month.
Anyone interested in speaking at IIA events, please send the submission information to Raj Devadas at
rdevadas@kpmg.ca
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With 180,000 members in nearly
190 countries, the IIA provides
dynamic leadership for the global
profession of internal auditing. In
Calgary, our Chapter is 650
members strong.
Volunteers play a key role and the
contributions they make, impact the
day-to-day functions of internal
auditors, as well as shape the future
of the internal audit profession.
Our local chapter is looking for great professionals like you
to join us in making a difference to the growth and
promotion of the Internal Audit profession here in Calgary.
Anyone interested in volunteering for the chapter,
please contact Raj Devadas at rdevadas@kpmg.ca
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DID YOU KNOW?
Chinese New Year 2015
2015 is the Year of the Goat, according to Chinese zodiac. The Year of the Goat starts from Feb. 19, 2015 (the
Lunar New Year / Spring Festival of China) and lasts till Feb. 7, 2016.
Feng Shui practitioner Paul Ng, who calls himself a "philosopher and geomancer," shares with his website
readers the following "favourable" business: real estate, electronics, food, automobile, mining, show business,
and banking, among others. His predictions of businesses that would not do well: business involving water,
travel, clothing, and imports and exports. Let’s see if he puts his money where his mouth is!
SEC Announces $300,000 Whistleblower Award to Internal Auditor
SEC Press Release
Washington D.C., Aug. 29, 2014 — The Securities and Exchange Commission today announced a whistleblower
award of more than $300,000 1 to a company employee who performed audit and compliance functions and
reported wrongdoing to the SEC after the company failed to take action when the employee reported it
internally. It is the first award for a whistleblower with an audit or compliance function at a company.
“Individuals who perform internal audit, compliance, and legal functions for companies are on the front lines in
the battle against fraud and corruption. They often are privy to the very kinds of specific, timely, and credible
information that can prevent an imminent fraud or stop an ongoing one,” said Sean McKessy, Chief of the SEC’s
Office of the Whistleblower. “These individuals may be eligible for an SEC whistleblower award if their
companies fail to take appropriate, timely action on information they first reported internally.”
This particular whistleblower award recipient reported concerns of wrongdoing to appropriate personnel within
the company, including a supervisor. But when the company took no action on the information within 120 days,
the whistleblower reported the same information to the SEC. The information provided by the whistleblower
led directly to an SEC enforcement action.
The SEC’s whistleblower program2 rewards high-quality, original information that results in an SEC enforcement
action with sanctions exceeding $1 million. Whistleblower awards can range from 10 percent to 30 percent of
the money collected in a case. By law, the SEC must protect the confidentiality of whistleblowers and cannot
disclose any information that might directly or indirectly reveal a whistleblower’s identity.
1
The SEC’s Office of the Whistleblower was established in 2011 as authorized by the Dodd-Frank Act. The SEC’s first payment to a
whistleblower was made in August 2012 and totaled around $50,000. The largest award paid to a single whistleblower under this program
was $30m on September 22, 2014. The award was the fourth award to a whistleblower living in a foreign country, demonstrating the
program’s international reach. By law, the SEC must protect the confidentiality of whistleblowers and cannot disclose any information
that might directly or indirectly reveal a whistleblower’s identity.
2
On February 3, 2015, Ontario's securities regulator announced its plans to create a reward program (similar to the SEC Whistleblower
Program) that would pay whistleblowers up to $1.5 million for anonymous information that leads to prosecutions for major financial
crimes.
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ADVERTISE JOB OPPORTUNITIES FOR FREE!
Internal Audit / Finance / Accounting related job postings will now be
posted on our website free of charge as a service to our members. Job
postings will remain on our website until the job posting deadline or up
to two months, whichever is sooner.
Please submit the posting by email in pdf format to
iia.calgary.chapter@gmail.com along with your contact information. For
more information on this great deal, visit our website at:
https://chapters.theiia.org/calgary/Careers/Pages/default.aspx
Thank you for your interest in advertising with the IIA Calgary Chapter.
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IIA MEMBERSHIP BENEFITS
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INTERESTING READS
Five 2014 Headlines That Had High Implications for Internal
Auditing
By Richard Chambers, December 18, 2014
(https://iaonline.theiia.org/five-2014-headlines-that-had-high-implications-for-internal-auditing)
As 2014 draws to a close, I am reflecting on the events that will have a lasting effect on our profession. Each
year, various news reports hold clues about emerging risks and future trends in internal auditing. This year,
five headlines in particular stand out because they mark events that could change our path forward for the
foreseeable future.
So, here is my list of the five headlines from 2014 that are most likely to shape the future of internal auditing.
Each of these stories holds important lessons for us all.
1. Revenue Recognition Poised to be the "Next Big Thing" for Internal Auditors
As I pointed out in a recent blog post, changes to rules regarding revenue recognition — "Revenue from
Contracts with Customers" — will soon replace more than 200 pronouncements from both the U.S. Financial
Accounting Standards Board and the International Accounting Standards Board, and they will cause sweeping
changes in accounting practices in a number of industries.
Implications: Internal auditors know that when processes undergo change, control breakdowns are likely to
occur. Revenue-recognition issues rank among the most common causes of restatements of financial
statements even when the rules are not undergoing sweeping change, so internal auditors should be prepared
to offer assurance regarding whether or not the new rules are being implemented appropriately. Companies
in software development, telecommunications, real estate, and asset management will likely see a major
overhaul of accounting methods and systems, but all audit executives should become fluent in the new
requirements. If you haven't included adequate coverage of revenue recognition in your audit plans, your
company might be in next year's headlines for the wrong reasons.
2. Cost of Cybercrime Doubles for U.S. Retailers
Cyberattacks wreaked havoc in 2014, especially among large American retailers. A survey by the Ponemon
Institute indicates the average cost of cybercrime for U.S. retail stores more than doubled from 2013 to an
annual average of US$8.6 million per company in 2014. Attacks at big-name companies raised serious concerns
about the effectiveness of the private sector's information security. No industry is immune, and during the
past few months the largest cyberattack in history was carried out against independent media sites in Hong
Kong.
Implications: Retailers are fighting back with the launch of a new Retail Cyber Intelligence Sharing Center (RCISC). But despite the spotlight on cybercrime, many companies are not well-prepared. According to a 2014
survey (PDF) by Protiviti, there has been a significant year-over-year jump in the number of organizations
without a formal documented crisis-response plan. One in three companies do not have a written information
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security policy, and more than 40 percent lack a data-encryption policy. One-fourth don't have acceptable use
or record-retention/destruction policies.
Internal auditors can play a number of important roles in battling cybercrime, for example, assessing whether
controls and policies are in place, verifying that the organization's incident response plans are robust, ensuring
compliance with changing regulations/legislation pertaining to cybersecurity, and verifying that a breach
notification plan is in place.
3. SEC Pays First Whistleblower Award to Internal Auditor 3
When federal whistleblower rules were enacted, it was understood that even internal auditors could be
eligible for whistleblower awards under certain conditions. In 2014, we saw the first payout ever made to an
employee who performs an audit or compliance function. The U.S. Securities and Exchange Commission (SEC)
has a valid need to ensure that appropriate action is taken whenever fraud or corruption is exposed in a
publicly traded company. And, according to the SEC, the individual who received the US$300,000 payout in
this precedent-making case followed all the rules, including giving the company at least 120 days to adequately
address the problem before reporting it to outside authorities.
Implications: Many details and identities have been redacted to protect the parties involved, but this
whistleblower case should serve as a stark reminder of the important safety net provided through the Three
Lines of Defense. Risk-based controls should have been in place to prevent such acts from happening in the
first place (the first line of defense). Internal monitoring and oversight should have detected any breakdown
in controls (the second line). And, internal audit should have been able to successfully report the issue directly
to the board (the third line). No matter how you feel about the reward money, one thing is crystal clear: When
an internal auditor — or anyone else in an organization — feels there is no other option than to blow the
whistle, all three lines of defense have failed.
4. PCAOB's Franzel Sees "Perfect Storm" of Internal Control Problems in Public Company Audits
During a speech at The IIA's General Audit Management Conference in Orlando, Fla., U.S. Public Company
Accounting Oversight Board (PCAOB) member Jeanette Franzel stated, "We are currently in a 'perfect storm'
in the area of internal control over financial reporting, which demands effective action by all participants in
the financial reporting and auditing chain." The PCAOB is adopting a "get tough" attitude toward internal
control issues, and Franzel acknowledged that many companies are experiencing changes in their external
audit firms' approaches as a result of PCAOB inspections and the recent guidance in Audit Practice Alert No.
11 4.
Implications: Many audit executives believe that an increasing burden may be placed on internal audit
resources as an indirect result of new PCAOB requirements for external auditors. This is the time of year that
many internal audit departments undertake annual planning and budgeting tasks. If you have not yet talked
with your external auditors about their expectations of internal audit during the coming year, it may be past
time to schedule a meeting.
3
See Section “Did you know?” to read more about this award and SEC Whistleblower Program
4
For more information on PCAOB Staff Alert No. 11: http://pcaobus.org/standards/qanda/10-24-2013_sapa_11.pdf
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5. 42% of CAEs Come From Outside of Internal Audit
Getting a job as a CAE might be more difficult for career internal auditors than most of us would have
imagined only a few years ago. According to the 2014 Pulse of the Profession report from The IIA's Audit
Executive Center, 42 percent of CAEs in North America held a position outside of internal audit immediately
before becoming CAE. There are probably numerous reasons for this trend, but a recent poll of audit
committee members by KPMG's Audit Committee Institute provides an unsettling one: 82 percent of audit
committee members believe internal audit's role/responsibilities should extend beyond the adequacy of
financial reporting and controls to include other major risks and challenges facing the organization; yet, only
half of the audit committee members stated they believe internal audit currently has the skills and resources
to be effective in the role they envision.
Implications: As I pointed out in a blog post last April, change is never easy, and rapid changes tend to
render irrelevant the people who cannot adapt. If half of our audit committee members don't think we have
the skills to get the job done, it shouldn't be a surprise that 42 percent of new CAEs are coming from outside
the profession. We are at a point where we need to correct misperceptions and demonstrate that we can
get the job done, regardless of the type of risks our organizations face. That's because, at organizations
where internal audit is not meeting expectations, changes will be made. And those changes may be hard to
swallow.
Much can be learned from the headlines of 2014 and their impact on the changing role of internal audit.
What other events or stories from 2014 do you see impacting the internal audit profession? As always, I
welcome your thoughts.
Internal audit: getting in early on strategic planning
By David Bogoslaw, April 4, 2014
Most organizations conduct a ‘visioning exercise’ around their annual strategic plans, but they may also
consider longer-range strategies, including expansion into new products and services, raising fresh capital to
support the business with new IT systems, manufacturing plants or other critical infrastructure, and innovation
via acquisitions, says Brian Christensen, an expert on internal audit at Protiviti.
‘When internal audit can be privy to and part of that conversation, it can clearly participate on the front side
to coach the organization on what are prudent and acceptable controls, in order to avoid the pitfalls of
discovering those down the road,’ he explains.
For Cindy Fornelli, executive director of the Center for Audit Quality, the quasi-independent status of the
internal audit function, designed to be ‘a check on management, a third line of defense’, is what places it in a
unique position to contribute to conversations around strategic business risk. It’s also considered a best
practice for internal audit to report directly to the board’s audit committee, and even in companies where
lines of communication aren’t structured that way, the audit committee typically has an interest in internal
audit and uses it as a resource.
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Internal audit is ‘in this kind of bull’s-eye, if you will, of understanding what’s going on at a company and being
able to give the audit committee information and comfort about what’s going on at the company, as well as
working closely with the external auditor,’ Fornelli says.
To be truly effective, the internal audit function must have a seat at the table, says Fornelli. ‘The head of
internal audit has to be seen as a C-suite executive, just like the others,’ she explains. ‘He or she needs to be
seen as a peer of the chief financial officer, the general counsel and the corporate secretary. This is increasing
– I do think you see it more, certainly at larger companies. As I talk to internal auditors, I think the important
role they play is being appreciated more and more. This helps to make sure they have a voice and a seat at
the table.’
Having a seat at the table means full participation in strategic planning meetings, not just being invited, and
that’s something the board of directors needs to be aware of and understand, Fornelli adds.
A holistic approach
For companies that lack a central body responsible for bringing risk stakeholders together, it’s critical that
internal audit proactively co-ordinate its efforts with other risk managers to ensure the company has the
appropriate level of risk coverage, that there’s no duplication of efforts and that the department is avoiding
the risk of gaps, recommends Michael O’Leary, a partner and global internal audit leader at EY.
‘It’s a matter of making sure that, on a holistic, company-wide level, there’s clear consensus as to what the
responsibilities of the respective functions are and how they manage those in order to be efficient and get the
right coverage,’ he explains.
Even if the different functions’ risk assessments disagree, the head of the internal audit function must at least
understand why before he or she reports to the board, warns Richard Chambers, president and chief executive
of the IIA. ‘It’s not that they necessarily have to adopt each other’s views of risk, but it’s frustrating for the
board to have two different risk assessments handed to it’ that are contradictory, he explains. He adds that
he has seen an audit committee throw out all the assessments and say, ‘Come back with something we can
use.’
Chambers believes companies will be willing to embrace a more holistic model of risk management only where
the internal audit department can demonstrate its ability in this area.
Risks need to be assessed continuously if a company hopes to avoid trouble. A decade or more ago, annual
assessment may have worked, but ‘we’ve entered an era of such dynamic risk that the old approach is no
longer sufficient’, according to Chambers.
‘Audit committees want internal audit to help them avoid landing on the front page of the New York Times,’
he concludes. ‘That’s a pretty high bar for internal audit to clear if you think about it.’
To read this article in its entirety, please visit http://www.corporatesecretary.com/articles/riskmanagement-d-o-liability/12698/internal-audit-getting-early-strategic-planning/.
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CASL and Internal Audit
Legal Update: Complying With Canada’s Anti-Spam Legislation (CASL) – Protecting Directors and Officers
from Personal Liability
By David Fraser, Trent Skanes, October 14, 2014
CASL’s anti-spam sections came into force on July 1, 2014. Every organization that CASL affects should now be
complying with it – and their directors and officers need to make sure they do. CASL opens directors and
officers up to personal liability for violations of it, so every director and officer must think about limiting her
personal exposure. Here are five steps to get that process started.
Director and Officer Liability
CASL expressly extends legal responsibility to both an organization’s directors and its officers. CASL says that
an organization’s officers, directors and agents can be personally liable if the organization contravenes CASL,
regardless of whether the Canadian Radio and Television Commission (the CRTC, the main agency charged
with CASL’s administration) proceeds against the offending organization itself. To be personally liable, the
officer, director, or agent must have:





directed the violation;
authorized the violation;
assented (somehow agreed) to the violation;
acquiesced in the violation (knew about it and allowed it to happen); or
otherwise participated in the violation.
Teeth
CASL gives the CRTC the teeth to back it up. Individuals and organizations that don’t comply with CASL risk
significant penalties – any of which can be imposed or brought against an offending organization’s directors
or officers personally:



The CRTC has the power to impose monetary penalties of up to $1M on individuals and $10M on other entities.
The CRTC can also bring a criminal charge for obstructing a CASL investigation, failing to comply with a demand
to preserve transmission data, or failing to produce documents when required.
Effective July 1, 2017, a person or corporation affected by a CASL contravention can bring a civil lawsuit against
the offending person or entity – and seek remedies including monetary compensation and expenses. The
maximum penalties are $200 for each commercial electronic message contravention (to a maximum of
$1M/day), and $1M for each day on which a software contravention occurs (CASL’s software sections come
into force on January 1, 2015).
Due Diligence Defence
CASL does, however, provide a “due diligence” defence. So, when the CRTC seeks to impose personal liability
on an organization’s directors or officers for a CASL violation, they – or the organization itself – may be able
to raise the defence that they exercised due diligence if:


the organization took reasonable steps, including at the board and executive levels, to prevent the CASL
violation; and
the organization can prove that it took those reasonable steps with records and/or other tangible evidence that
clearly demonstrate the steps taken to avoid violating CASL.
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Executive Compliance Program
Every organization that CASL affects needs a CASL compliance program. But directors and officers must also
ask themselves whether there are sufficient compliance mechanisms at the board and executive levels to
avoid running into personal liability issues down the road: have the board and the executive taken all
reasonable steps to prevent a CASL violation?
Designing and implementing an executive CASL compliance program specific to its directors and officers is a
way to for them to exercise – and prove – due diligence to help protect them from personal liability under
CASL. Here are five ideas to start that process:
1. Audits
Require the organization to conduct regular internal audits on CASL compliance overseen by the officers and
management team to prevent and detect CASL violations.
2. Routine Reporting
Require routine reporting, perhaps monthly or quarterly, by the organization’s officers and management team to its
board of directors respecting the organization’s audit results.
3. Periodic Reporting
Require reporting by the officers and management team to the board of directors whenever the organization
updates or modifies the corporate CASL compliance procedures and policies, and immediate reporting to the board
and executive of any complaints that could signal non-compliance.
4. Chief CASL Compliance Officer
Appoint a member of the senior management team as chief compliance officer responsible for managing and
reporting on the executive compliance program.
5. Attestations
Require CASL compliance attestations from senior management in the course of the organization’s regular
compliance process.
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WHO TO CONTACT
IIA Chapter Office Bearers for 2015
Name
Raj Devadas
rdevadas@kpmg.ca
Shawn D’Costa
SDCosta@precisiondrilling.com
Jean-Sébastien Jetté
JS.Jette@snclavalin.com
Bonnie Yan
Bonnie.Yan@altagas.ca
Liezel Pistorius
lpistorius@kpmg.ca
Naomi Yu
naomiyu@kpmg.ca
Kurt Muller
kjmuller@kpmg.ca
Chris Wyman
chris2976@rocketmail.com
Igor Khitrov
IKhitrov@trican.ca
Claire Michel
cmichel@kpmg.ca
Hendry Tanaja
alaingroeme@yahoo.ca
Junaid Sadiq
jsadiq@deloitte.ca
Malou Pallorina
Malou.Pallorina@brionenergy.com
Teresa Kiu
teresa.kiu@gmail.com
Adugnaw Anteneh
adugnaw@accamail.com
Etienne Poulin
epoulin@trican.ca
Anthony Jankowski
ajankowski@deloitte.ca
Richard Arthurs
Richard.Arthurs@AltaLink.ca
Raymond Mingle
Raymond.Mingle@altagas.ca
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Title
President
VP Administration & Operations
VP Programs
VP Communications
Communications Coordinator
Event Coordinator
Event Coordinator
Special Projects
Treasurer
Asst. Treasurer
Secretary
Communication
Facilities/Social
Newsletter Editor
CAP Reporting and Membership
Senior advisory committee/Board
Member
Senior advisory committee/Board
Member
Senior advisory committee/Board
Member
Senior advisory committee/Board
Member
OUR SPONSORS
THE IIA CALGARY CHAPTER
Is Proudly Sponsored By….
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