Detailed Program
as of June 15, 2014
Sunday, October 5, 2014
10:30am – 6:00pm
Registration
CIA Exam Preparation Course
This CIA exam preparation course will include a high level introduction and overview of the topics
covered on the new 3-part CIA exam. The course will reinforce your CIA knowledge, clarify exam
topics, and build exam-day confidence. Taught by an IIA CIA-certified instructor, each attendee will
have the opportunity to work through practice exam questions, learn test taking tips, and will receive
the updated Version 4.0 IIA CIA Learning System™. Materials include self-study printed books, e-book,
2-years of online software access and a slide book for each part. Course topics will include:
Part 1 — Internal Audit Basics
Part 2 — Internal Audit Practice
Part 3 — Internal Audit Knowledge Elements

11:30pm – 4:30pm
IIA Training
Event


Price includes Version 4.0 of The IIA’s CIA Learning System.
You must pre-register for this workshop.
Full conference registration is required.
Additional self-study time outside of the classroom will be necessary to prepare for the exam.
CIA Exam Prep Registration Fee - $795
Raven Catlin, CPA, CIA, CFSA, CRMA is an internationally recognized expert, speaker, and consultant in Risk
Management and Internal Auditing. She has over 15 years of internal audit experience and 11 years of seminar
instruction and facilitation. Through her lively and interactive seminars and presentations, you will gain valuable
skills, motivation, and belief systems to achieve success.
Raven is a graduate of Virginia Commonwealth University. Before starting Raven Global Training in 2006, Raven
was a Consultant for Jefferson Wells and a Senior Manager at Protiviti. She held internal audit positions with
Freddie Mac, Bank of America (formerly NationsBank), and Philip Morris. Raven is an active member of the IIA,
including serving as District Representative for the Caribbean and Washington DC Metro chapters. She also served
in President, Broad Member, and chairperson positions for the Northern Virginia and Charlotte chapters since
1998. Raven is a contributing author to IIA’s CIA Learning System and has been published in Internal Auditor.
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Reputational Management: Internal Audit on the Front Line
While corporate and public reputations take decades to build, it takes but one control breakdown,
scandal or other unanticipated incident to destroy them. For shareholders and taxpayers alike, trust
and credibility in corporate and public leadership is at an all-time low. Internal Audit can help
safeguard the reputational assets of organizations by getting ahead of the exposures that threaten
them. But as a profession, are we strategically positioned to add this value? Do our leaders have what
it takes – both in terms of professional practice and personal courage – to chart this course? And are
we being directed and overseen by our own leaders to appropriately play this role?
These are but few questions that will be asked and answered in the 2014 Audit Leaders Event.
11:30pm – 4:30pm
Audit
Leadership
Event (ALE)
Unique to this year will be the target audience, which will include not only Canadian Audit Leaders, but
also Audit Committee members from both the public and private sectors.
ALE Registration Fee - $495
FORMAT:
The event will commence with a luncheon, during which a keynote speaker will discuss the realities,
challenges and issues related to reputation management in both the public and private sectors. The
state of the union with respect to corporate and public trust will be discussed and risks to which
reputations are exposed will be outlined, along with the controls that safeguard them. Failures and
success stories will be highlighted to demonstrate the power of good governance, risk management
and internal control in this critical area.
After lunch, a panel of senior leaders from the public and private sectors will discuss their own
perspectives on reputational exposure. Through moderated discussion, the following key questions
will be addressed:
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
How can the value of Internal Audit be unlocked safeguard the organization’s reputational
assets?
How far away is the Internal Audit profession from being able to add this value? What’s
getting in its way?
What leadership essentials do our Chief Audit Executives need to be successful in this role?
How do you prevent Internal Audit results from being misused and causing reputational
damage?
What are the key questions that Boards of Directors and Audit Committees need to ask, to
enable the Internal Audit functions to effectively play this role?
Table-top breakout discussions will follow, during which participants will identify and discuss specific
strategies that audit leaders and audit committees can employ to better safeguard public sector and
corporate reputations. Tables will report back the nature of their discussions to the panelists who will
then provide final reflections. The day will wrap up with a networking wine and cheese.
11:30pm – 4:30pm
Audit
Leadership
Event (ALE)
AGENDA:
Time
11:30 – 12:30
12:30 – 1:45
1:45 – 2:00
2:00 – 3:00
3:00 – 4:00
4:00 – 5:30
Item
Luncheon & Keynote speaker
Panel Discussion Each speaker makes 10-minute remarks followed by moderated
discussion, based on questions from the audience.
Break
Table-top break-out discussions
Report back and final reflections from the panel
Networking wine and cheese
Keynote Speaker:
Jaime Watt, Executive Chairman of Navigator Ltd., Principal of ENsight Canada
Jaime Watt is the Executive Chairman of Navigator Ltd. and a Principal at ENsight Canada. He specializes in
complex public strategy issues, serving both domestic and international clients in the corporate, professional
services, not-for-profit, and government sectors.
He is a trusted advisor to business leaders as well as leaders of political parties at all three levels of government
across Canada. Jaime has led ground-breaking election campaigns that have transformed politics because of their
boldness and creativity.
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Jaime is President of the Albany Club, Canada’s oldest political club. He also serves on the boards of many other
organizations including the Canada Institute of the Woodrow Wilson Center for Scholars in Washington, D.C., St.
Michael’s Hospital Foundation in Toronto, the Stratford Festival and Toronto’s Harbourfront Centre. As well, he
chairs the Capital Campaign for Casey House, Canada’s pioneer AIDS hospice, and is the immediate past president
of the Canadian Club of Toronto, Canada’s oldest podium of record.
Deeply involved with efforts to promote equality and human rights issues, he was the inaugural recipient of
Egale’s Lifetime Achievement Award and has been awarded the Queen’s Golden and Diamond Jubilee medals for
service to the community. He recently received Out on Bay Street’s Leader to be Proud of Award. Jaime has been
elected to the College of Fellows of the Royal Canadian Geographical Society, is a Toronto Heritage Companion,
and was recently named one of Toronto’s most influential citizens.
A highly regarded speaker, Jaime appears regularly as a public affairs commentator in the media. He is a regular
contributor to the CBC, including his own segment on the popular Power and Politics program with Evan Solomon,
Sunday Scrum with Nancy Wilson, and on its flagship news program The National with Peter Mansbridge.
11:30pm – 4:30pm
Audit
Leadership
Event (ALE)
Panelists:
 Vince Molinaro, Global Managing Director of the Leadership Practice for Knightsbridge Human
Capital Solutions
 Francois Guimont, Deputy Minister of Public Safety Canada and former Deputy Minister of
Public Works and Government Services Canada and the Canadian Food Inspection Agency
 Paulette Kennedy, Member, Board of Directors – Chair of Audit Committee & Member of the
Toronto Hydro Corporation and Governing Council, Business Board and Pension Committee
Chair, Audit Committee
 Robert Chant, Senior Vice President, Corporate Affairs and Communication, Loblaw Companies
Limited
Vince Molinaro is a New York Times Best Selling Author and Managing Director of the Leadership Practice within
Knightsbridge Human Capital Solutions. As a Senior Executive of this award winning company, Vince has helped
create one of the leading brands in the Human Capital industry.
As a leader, Vince sets the leadership bar high for himself and his team. He doesn’t just preach the leadership stuff
– he works hard to live it. His passion and focus have been to help senior leaders and executives create compelling
organizations that drive sustainable growth. How? By building strong leadership cultures where every leader
demonstrates personal clarity and commitment to the execution of the business strategy.
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François Guimont was appointed Deputy Minister of Public Works and Government Services in June 2007.
Prior to this appointment, Mr. Guimont served as the President of the Canadian Food Inspection Agency
(September 2005–June 2007) and the Associate Deputy Minister of PWGSC (January 2005–September 2005) and
the Deputy Commissioner of the Canada Revenue Agency (September 2002–January 2005).
In 2007, Mr. Guimont was appointed Deputy Minister Champion for the National Managers’ Community (NMC),
the largest and most active community of managers in the federal Public Service. Through regional and
department networks, managers are able to learn from one another, share best practices and promote their
needs and interests to decision makers. Under his leadership, the NMC has expanded its reach by starting and
revitalizing new and existing networks.
Mr. Guimont is also the Deputy Minister University Champion for the University of Ottawa. As Champion, he is
leading initiatives to strengthen relations between the Government of Canada and Canadian universities by
promoting research and exchanges on public policies and programs of mutual interest, building awareness of
career opportunities in the federal Public Service and facilitating recruitment and branding opportunities within
the university community.
11:30pm – 4:30pm
Audit
Leadership
Event (ALE)
Paulette Kennedy has 25 years corporate governance experience in financial services and public sector
environments and is a member of the Institute of Corporate Directors.
Paulette is currently a member of the Board of Directors for Toronto Hydro Corporation as well as the Chair of the
Audit Committee. Paulette is also a member of the Governing Council, Business Board and Pension Committee
with the University of Toronto as well as the Audit Committee Chair.
Prior to her current responsibilities Ms. Kennedy was a Commissioner with the Ontario Securities Commission from
2008-2013. In this role she was a member of the Board of Directors and Audit and finance Committee, as well as
the Chair of the Human Resources and Compensation Committee.
From 2011-2013 Ms. Kennedy was on the External Stakeholders Advisory Committee with the Financial Consumer
Agency of Canada. Prior to that she was Senior Vice-President and Chief Financial Officer as well as Senior VicePresident Internal Audit with AEGON Canada Inc.
From 2002-2003 Ms. Kennedy was the Senior Vice-President and Chief Auditor with SOBEYS Inc. Prior to her
experience with SOBEYS Inc., Ms. Kennedy held various senior level positions in finance with major companies such
as Sun Life Assurance Company, Ford Motor Company and Clarkson Gordon Chartered Accountants.
Ms. Kennedy has a Bachelor of Commerce from McMaster University and was a winner of the E.H. Ambrose Gold
Medal. She is a Chartered Accountant with the Institute of Chartered Accountants of Ontario.
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Bob Chant is responsible for managing the corporate face of Loblaw including corporate social responsibility,
public relations, government and industry relations, and communication to the company’s approximately 192,000
colleagues and franchise employees. For its leadership in the areas of waste reduction, health and nutrition, and
sustainable sourcing, Loblaw has been recognized as one of Canada’s Greenest Employers and Canada’s 50 Most
Responsible Corporations the past two years. In addition, through the establishment of the Loblaw Companies
Limited Chair in Sustainable Food Production at the University of Guelph and the Conference Board of Canada’s
Centre for Food in Canada, Loblaw is contributing to the development of a sustainable national food strategy.
11:30pm – 4:30pm
Audit
Leadership
Event (ALE)
Prior to joining Loblaw, Chant worked as Senior Associate with Hill & Knowlton Canada, and as Director of
Corporate Affairs with Labatt Brewery Company. He has also served as Chief of Staff to the Ontario Opposition
Leader and as Senior Advisor to the Prime Minister of Canada and the Premier of Ontario. He serves as a director
of Stewardship Ontario and the newly-formed Canadian Stewardship Services Alliance.
Moderator: Carmen Abela, Incoming Chairman of the Board, IIA Canada
Carmen Abela is the founder and Managing Director of WindReach Consulting Services Inc. and has over 15 years
of professional experience in the fields of internal audit, risk management and public administration. As an
advisor to Central Agencies and federal departments and agencies, Carmen has been at the forefront of the
implementation of many significant, transformative initiatives related to public sector governance, risk
management and control. A Certified Internal Auditor with a Master’s Degree in Public Administration, she
bridges the worlds of Chief Audit Executives, Senior Officials and Audit Committees, advising them all on the use of
risk-based management practices in support of good governance and stewardship.
5:00pm – 5:45pm
IIA Canada Annual General Meeting
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Monday, October 6, 2014
7:00am – 5:00pm
7:00am – 8:00am
8:00am – 8:25am
Registration
Breakfast
General Session
Welcome Message Co-Chairs, Mayor of Ottawa and Canadian Board Comments and Introduction
Keynote Presentation
Leadership
Rick Hillier
Using his signature blend of patriotism and humour, leadership speaker Rick Hillier shares riveting
stories of his time as the commander of NATO forces and the Chief of Canada's Defence Staff—the
highest rank in the Canadian forces. Hillier translates his extensive military leadership experience into
advice for people in any industry. A major theme of is the importance of what Hillier calls "perpetual
optimism."
8:25am – 9:40am
General Session
“That tool, which doesn't cost you anything, can inspire people who work for you. You can change an
organization by the way you carry yourself." Another important leadership skill is focusing on people
first, not just the process itself. As he explained in other speeches, and his popular book Leadership: 50
Points of Wisdom for Today's Leaders, inspiring the people you preside over can push them to be the
greatest they can be. On stage, Canada's top soldier displays the full range of his compassion,
enthusiasm and leadership acumen, drawing on his unprecedented experience and sharing the lessons
that have made him one of this country's most respected and influential public figures. Through the
stories of the men and women who represent our country around the world, supported by their
families, and doing the toughest jobs imaginable, Hillier illustrates how at its core, leadership is about
people. Both funny and moving, Hillier uses stunning and poignant visuals of our troops "in action" to
demonstrate how leaders are made, not born. This talk is certain to resonate with a wide spectrum of
audiences. Hillier is a leader worth admiring -- and listening to.
In over three decades of service to his country, General Rick Hillier has remobilized support of Canadian troops,
worked closely with Prime Ministers, increased Canada's significance within NATO, and solidified Canada's
reputation on the world stage. In this time of War, under enormous public scrutiny, Hillier has, time and again,
made the tough but needed decisions. In terms of leadership, in terms of diplomacy, in terms of strategy, he has
few peers. For thousands of soldiers, he was a hero, "a soldier's soldier," and for millions of Canadians, he was the
public face of the military during this eventful and tumultuous time in its history. Gen. Hillier has commanded
troops around the world, including NATO Forces in Bosnia-Herzegovina, and was appointed Commander of the
Army and Commander of the NATO-led International Security Assistance Force Afghanistan, in 2003. Called a man
of "trademark passion and urgency" by the CBC, the straight-talking Hillier has just left his post as Chief of the
Defence Staff -- the highest ranking position in the Canadian Forces.
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General Hillier is a remarkable, and much sought-after speaker. On stage, Canada's top soldier displays the full
range of his compassion, enthusiasm and leadership acumen, drawing on his unprecedented experience and
sharing the lessons that have made him one of this country's most respected and influential public figures. He is a
Newfoundland native and a graduate of Memorial University.
8:25am – 9:40am
General Session
9:40am – 10:10am
Exhibits and Coffee Break
Track 1 - Strategically Positioning the IA Function
Maximizing the benefits of internal audit
Bruce Webster, CPA, CA, CA.IFA, CFE, Partner, PricewaterhouseCoopers LLP
Kishan Dial, Partner, PricewaterhouseCoopers LLP
LEVEL: Intermediate / Advanced
In today’s business environment, volatility, complexity, economic upheaval and political and regulatory
changes are drastically expanding the risk landscape. Despite this backdrop, many internal audit
functions are not keeping pace with these changes. There is clear consensus that internal audit needs
to maximize its contribution, or risk evolving into irrelevance as other risk functions outpace them in
contributing more to the organization’s risk management.
10:10am - 11:10am
Concurrent
Session 1
Join Bruce Webster and Kishan Dial as they discuss the results of PwC’s 2014 State of the Internal Audit
Profession Study, a survey of over 1,850 chief audit executives, CEOs, audit committee chairs, other
board members and senior finance and risk executives from more than 60 countries. The session will
also focus on the differing views of internal audit's role within an organization, utilizing a panel of CAEs
and Audit Committee chairs for a discussion on IA trends as well as providing examples from
organizations which have strategically positioned the internal audit function to maximize the benefits
of internal audit throughout the entire company.
Bruce Webster is the leader of PwC’s Internal Audit practice in the Greater Toronto Area and provides advice and
assistance to public sector entities as well as public and private companies dealing with internal audit, risk
management, compliance and governance issues. Bruce’s internal audit responsibilities involve directing and
managing a range of assignments including: internal audit out-sourcing and co-sourcing contracts; enterprise
wide risk assessments and transforming the results into risk-based strategic internal audit plans; performing
external compliance reviews of the internal audit function; and performing testing for internal controls
certification. Bruce is a Certified Public Accountant, Chartered Accountant, designated specialist by the CICA in
investigative and forensic accounting (“IFA”), Certified Fraud Examiner.
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Kishan Dial is a partner in PwC’s Consulting practice and leader of the Governance, Risk and Compliance group
working in the Toronto and Ottawa offices. He has more than 20 years of experience in the areas of finance
effectiveness, financial systems and process assurance and compliance, risk management, internal audit, business
continuity planning, information management, and business process improvement. Kishan has practical
experience and solid leadership skills in providing guidance to PwC clients in the design, development,
implementation and monitoring of effective finance and risk and controls solutions. Kishan received a Fellow from
the Chartered Association of Certified Accountants in the United Kingdom (FCCA) and is a Certified Management
Consultant (CMC).
Track 2 - Enhancing Internal Audit Effectiveness
Value - What is it and how to Achieve it in a Small, Multifaceted Audit Function
Paul Wallis, CIA, CMA, CISA, CRMA, Director – Internal Audit, City of Vaughn
Gary Styba, Head of Internal Audit and Branch Manager, Governance and Support, Municipal Property
Assessment Corporation
LEVEL: Intermediate
10:10am - 11:10am
Concurrent
Session 1
Value! It has different meanings for different people. Value is in the eye of the beholder, or in the
Internal Audit world, the eye of the client. Internal Audit has to demonstrate value to a variety of
clients including, management, Boards of Directors, elected officials and, sometimes, departmental
peers and operational staff. This is a tall order with a lot of potential for paradox and confusion.
Value is the mantra of the 21st Century and Internal Audit functions are being asked to deliver more.
Delivering value, however, means we have to see beyond ourselves and our function and truly
understand the needs of our clients and the stakeholder we serve.
This presentation will include two points of view. One will be from an Internal Audit Head who has
responsibility for more than just audit services (the Multifaceted Function) and the other from an
Internal Audit Head having to deliver value on a shoestring budget. Representing these two points of
view will be examples of techniques that have helped advance the Internal Audit function and moved
into the realm of being a true service provider.
Value concepts, measurement criteria and practical approaches will be discussed as we explore the
world of a "Value Added Service"
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Paul Wallis is the Director and Head of Internal Audit for the City of Vaughn. Paul joined the City in August 2012.
Prior to joining the City, Paul was the Head of Internal Audit for the Region of Peel in Ontario and, prior to that
held various Audit Director positions in the Province of Ontario. Paul has over 35 years of Internal Audit
experience, representing a variety of businesses including manufacturing, natural gas transmission/distribution,
financial services and government. He is an active speaker, having presented in the United States, Africa and the
Caribbean and is a facilitator/for the IIA in both Canada and the United States.
Gary Styba is a Branch Manager and Head of Internal Audit for the Municipal Property Assessment Corporation
(MPAC). Gary has been with MPAC for seven years and has recently added Risk Management and Procurement
responsibilities to his portfolio. Prior to joining MPAC, Gary held various Audit Director positions with the Province
of Ontario. In a former life, Gary was also Director of Internal Audit for Imperial Life. Gary's experience has been
primarily in the financial and public sectors, spanning almost 25 years of progressively more senior
responsibilities. A long time member of the IIA, Gary has also served on the Board of the Municipal Internal
Auditors Association.
10:10am - 11:10am
Concurrent
Session 1
Track 3 - Info Management / Technology
Info Management / Technology French
Audit des projets TI - une approche basée sur les risques
Jean-Francois Willis, CIA, CISA, CRMA, CRISC, ACDA, Auditeur interne, Caisse de dépôt et placement du
Québec
NIVEAU: Élémentaire / Intermédiaire / Avancé
French Only – No Translation will be provided
Cette présentation se veut une étude de cas sur une approche récemment utilisée par notre équipe
pour l’audit des projets TI. L’approche présentée est fondée sur les risques et utilise les outils de CobiT
5. Cette présentation décrira la méthode utilisée, ses avantages et inconvénients, ainsi que les leçons
apprises lors de son utilisation.
Jean-François Willis est Auditeur interne à la Caisse de dépôt et placement du Québec. Il se spécialise dans l’audit
des TI et l’analyse de données. Il a 12 ans d’expérience dans ces domaines et a donné plusieurs cours et
conférences, notamment pour l’Institut des vérificateurs internes. Antérieurement, il a travaillé au sein du groupe
Services des risques d’entreprises de Deloitte, où il a effectué un grand nombre d’audits des TI, incluant des audits
de projets de grande envergure. Jean-François possède un baccalauréat en administration – option finance
(BCOM) de l’Université McGill, une maîtrise ès sciences de la gestion – option TI d’HÉC Montréal ainsi que les
certifications CISA, CIA, CRISC, CRMA, CIPP/ et ACDA.
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Track 4 - A Fresh Look at Values, Ethics and Fraud
Managing the risk of fraud
Linda Lister, CGA, CMA, CFE, DIFA, Senior Manager, Fraud Investigation & Dispute Services, Ernst &
Young LLP
LEVEL: Intermediate
In many organizations, fraud is not considered to be a likely risk but the reality is most organizations
experience fraud to some degree and significant frauds distract management, decreases employee
morale, and can negatively impact reputations. This presentation is geared to finance, compliance,
internal audit and other risk executives who have responsibilities related to fraud risk management in
their organizations.
10:10am - 11:10am
Concurrent
Session 1
"Managing the risk of fraud" discusses the latest thought leadership in fraud risk management and
provides a high-level overview for understanding fraud, what drives unethical behaviour and how it
impinges on an organization. Throughout the presentation, examples of recent fraud schemes and
investigations will be discussed, including how they were perpetrated, how they were discovered and
how they might have been avoided.
Each of the major components of an anti-fraud program will be discussed and tips on implementing will
be provided. Specific topics include:
 Six common myths about fraud – how they affect risk management
 Current trends
 Fraud during times of economic uncertainty – why there tends to be an increase in fraudulent
activity during a downturn
 Five key principles of fraud risk management – discusses leading practices
 Roles and responsibilities
 Anti-fraud program components:
 Setting the tone – enhancing corporate culture, providing clear ethical guidance
 Proactive measures – fraud risk assessments, controls monitoring
 Reactive – fraud response planning, why it is important and what should be considered
Linda Lister has a diverse accounting background with experience in manufacturing, service,
transportation, utilities and government industries. Her expertise in assisting clients in designing ethics
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and compliance programs, theft and fraud investigations, fraud risk assessments, corporate financial
restatement activities and reporting to regulators on their corporate governance has been gained
through her position as an EY professional as well as through various internal auditing appointments.
Linda has over 14 years experience in investigating whistleblower accusations, financial statement
manipulations, misappropriations of cash, salary sacrifice schemes, ghost employees, cheque fraud,
expense reimbursement schemes and multiple types of procurement fraud. Linda is on the Board of
Governors of the Institute of Internal Auditors Toronto Chapter and is a Director of the Association of
Certified Fraud Examiners, Toronto Chapter Board.
10:10am - 11:10am
Concurrent
Session 1
Linda has had articles on anti-fraud programs and fraud risk assessments published in the Internal
Auditor magazine and The Bottom Line and has given dozens of customized presentations to various
audiences over the past five years.
Track 5 - Auditing in the Public Sector
Unlocking the Power of Internal Audit in the Public Sector
Carmen Abela, MA, CIA, CCSA, Managing Director, WindReach Consulting Services
Jim Mitchell, Founding Partner, Sussex Circle
LEVEL: Advanced
Senior public sector executives, when faced with ever-increasing complexities and diminishing public
confidence, can harness the unique value offered by Internal Audit: protector of the public good,
strategic advisor and change agent are but a few of the powerful roles Internal Audit can play. But how
far away are we from realizing the full value? Jim Mitchell and Carmen Abela will help answer this
question. As co-authors of a position paper for the IIA Canada, in cooperation with the Government
Internal Audit Council of Canada and the Canadian Comprehensive Audit Foundation, they will address
the following:
 The Deputy Minister Perspective: Imperatives and Challenges
 IA’s Value Proposition in the Public Sector and the Current State of the Union across the federal
and provincial systems
This dynamic presentation will lay out strategies that CAEs and Audit Committees can employ to unlock
the power of Internal Audit in government and to maximize the value delivered to senior executives
and to the Canadian public.
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Carmen Abela is the founder and Managing Director of WindReach Consulting Services Inc. and has over 15 years
of professional experience in the fields of internal audit, risk management and public administration. As an
advisor to Central Agencies and federal departments and agencies, Carmen has been at the forefront of the
implementation of many significant, transformative initiatives related to public sector governance, risk
management and control. A Certified Internal Auditor with a Master’s Degree in Public Administration, she
bridges the worlds of Chief Audit Executives, Senior Officials and Audit Committees, advising them all on the use of
risk-based management practices in support of good governance and stewardship.
James Mitchell is a founding partner of the policy consulting firm Sussex Circle. He has extensive experience in the
analysis and resolution of complex public policy issues and in dealing with Ministers and senior government
officials. His experience in government includes senior positions across the federal public sector, which included
acting as Assistant Secretary at Treasury Board and Assistant Secretary to the Cabinet (Machinery of
Government)at the Privy Council Office. In this latter role, he was responsible for providing advice to successive
Secretaries to the Cabinet and Prime Ministers on matters related to the organization of government, the reform
and renewal of the Public Service, and a host of other issues related to governance and change in Canada.
10:10am - 11:10am
Concurrent
Session 1
Track 6 - The Modern Auditor: Leader and Agent of Change
Harnessing the Power of Continuous Auditing
Robert Mainardi, CRMA, CFSA, MBA, Six Sigma, Founder & President, Mainardi & Company
LEVEL: Basic / Intermediate
In this session, participants will learn:
- How to define and explain continuous auditing
- To differentiate continuous auditing and continuous monitoring
- The three phases of the continuous auditing methodology
- Techniques for effectively reporting continuous auditing activities and root cause identification
- The critical management and audit conditions required to effectively implement the methodology
Robert Mainardi: After 21 years of working in Internal Audit profession in the financial services industry, Robert
has started his own company which develops and facilitates custom internal audit training as well as evaluating,
creating, and implementing formal audit methodologies. Prior to starting his company, Robert L. Mainardi was
the Vice President of Internal Audit for the Penn Mutual Life Ins. Co. and was responsible for the direction and
oversight of the Internal Audit Department. He was responsible for Penn Mutual’s internal audit activities, as well
as those of its subsidiaries.
Mr. Mainardi’s expertise and experience in continuous auditing has recently been recognized by Wiley & Sons in
his published work – Harnessing the Power of Continuous Auditing. He is an active member of the Institute of
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Monday, October 6, 2014
10:10am - 11:10am
Concurrent
Session 1
Internal Auditors (IIA) and has been a Distinguished Faculty Member for almost 20 years. He also merited the Six
Sigma Green Belt certification; earned the Qualification in Control Self-Assessment; and is certified to perform
Quality Assessment reviews.
Track 1 - Strategically Positioning the IA Function
The Leadership Contract
Vince Molinaro
LEVEL: Advanced
Recent studies show that only 7 percent of employees have trust and confidence in their senior
leaders. How can we get our organizations to succeed if so few employees believe in their senior
leaders? Vince Molinaro, of Knightsbridge Human Capital Solutions, shares from his latest book, The
Leadership Contract: The Fine Print to Becoming a Great Leader, why leadership, and specifically
leadership culture, is the only real differentiator between the organizations that thrive and those that
fall behind.
11:20am – 12:20pm
Concurrent
Session 2
He will discuss how to establish a leadership contract and will explore the four terms and conditions of
the leadership contract. The Leadership Contract enlists leaders in making a conscious decision to lead,
including the understanding that leadership is a decision, entails an obligation, is difficult, and requires
a community.
Through his book, Molinaro identifies the gap in leadership accountability, explains the mindset
required for great leadership, and explores why leaders must commit to do a lot better.
Great leaders aren't born; they are made — made and shaped by their experiences and decisions.
Leaders who internalize the four terms of the leadership contract and commit to putting them to
action will reap the rewards of becoming a great leader and an invaluable asset to their organization.
Vince Molinaro is a New York Times Best Selling Author and Managing Director of the Leadership Practice within
Knightsbridge Human Capital Solutions. As a Senior Executive of this award winning company, Vince has helped
create one of the leading brands in the Human Capital industry.
As a leader, Vince sets the leadership bar high for himself and his team. He doesn’t just preach the leadership stuff
– he works hard to live it. His passion and focus have been to help senior leaders and executives create compelling
organizations that drive sustainable growth. How? By building strong leadership cultures where every leader
demonstrates personal clarity and commitment to the execution of the business strategy.
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Track 2 - Enhancing Internal Audit Effectiveness
Behind “Hell or High Water”: Audit Practices that Contributed to Calgary Stampede's Heroic
Response
Gordon Chan, CA, CRMA, CFE, GE Six Sigma Certification, Partner, Enterprise Risk Services, MNP LLP
Steve Foster, Director of Risk Management, Calgary Exhibition and Stampede
LEVEL: Intermediate
The recent flood in Calgary is the biggest natural disaster in Canadian history and will forever be etched
in the minds of Albertans. One of the most memorable events from the disaster was the outstanding
response and recovery of the Calgary Stampede and how “Come Hell or High Water”, the event would
take place even though the Stampede grounds were one of the hardest hit areas.
11:20am – 12:20pm
Concurrent
Session 2
While it has been recognized that a significant number of people went above and beyond, and there
are numerous stories of heroic actions, most will not be aware of how the Calgary Stampede
positioned itself to effectively manage this emergency long before the actual event. Many
organisations have business continuity and emergency response programs but few follow sound audit
practices to ensure program effectiveness.
During this presentation, participants will learn about the Calgary Stampede’s continuous improvement
initiatives including the commissioning of an independent review of their business resilience programs.
The speakers will discuss the roadmap developed to improve their emergency response and crisis
management capability along with their disciplined audit practices which included regular testing of
programs and plan reviews. Further, the Calgary Stampede will share “behind the scenes” actions and
activities and the key elements for a successful response.
Gordon Chan is the National Leader of MNP's Enterprise Risk Services practice. He has more than 20 years of
experience assisting complex organizations with their governance, risk management and internal audit needs.
Prior to joining MNP, Gordon served as a global CEO/CFO certification leader for General Electric and has led
internal audit and fraud risk functions for various international companies. He is a frequent speaker on risk
management topics, and has presented at IIA Canada National Conferences held in Calgary and Vancouver, and
the 2008 IIA GAM conference.
Steve Foster is the Director of Risk Management for the Calgary Exhibition and Stampede. He has been with the
Calgary Exhibition and Stampede for the past 25 years. Steve’s responsibilities cover a broad range of areas
including but not limited to risk management, safety, security, medical services, insurance, and parking &
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transportation services. Steve also leads the Stampede’s emergency management program and was a key part of
the organisation’s response and recovery during the 2013 Alberta Flood. He has presented at IIA Audit Leadership
and the IIA Calgary Chapter events.
Track 3 - Info Management / Technology
Cyber and "Insider Threats”: 21st Century Risks to Institutional Sustainability
Ray Boisvert, President and CEO of I-Sec Integrated Strategies
LEVEL: Advanced
Through a 30-year career that began at the peak of the Cold War, Ray Boisvert witnessed the
tremendous shifts and transitions in the global threat landscape. He played direct roles in pursuing
threat actors and later in shaping institutional responses to those fast moving and complex transitions
in the realm of national security.
11:20am – 12:20pm
Concurrent
Session 2
From “mole” hunting and uncovering Soviet espionage assets in Canada, to the institutional re-tooling
required to take up the deadly threat of political - religiously motivated terror emerging around the
world and threatening Canadian interests, Ray has been enmeshed in them all.
More specifically, the threat of AQ and Bin Laden inspired terrorism continues only partially abated,
while cyber and “insider threat” capabilities and intentions grow exponentially in the age of internet
opportunities and connectivity.
The change of social norms, combined with the ability to validate beliefs, and then rapidly gain
capability to “act out”, has never presented as great of a challenge for organizations to
manage. Edward Snowden, villain or hero, matters not. He is likely the first of many more to
follow. This transformation of the “insider threat” was unexpected and yet so spectacularly
damaging.
In parallel, and once the exclusive domain of nation states, deep cyber capability is now resident
among organized transnational criminal groups, “hacktivists”, and that singular person with internet
access, a credit card and a will to strike - - be it for a perceived principal or revenge.
Corporations and governments now face "institution destroying cyber risks" purveyed through
sophisticated malware such as the "Advanced Persistent Threat" (APT) or "Zero Day Exploits”. Hear
what damage has been done, and gain a better understanding of what is at issue in the delicate
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balance between personal privacy and the need to modernize efforts to secure the assets and
reputation of organizations.
As an “Intelligence Community “insider”, Ray will clearly and thoughtfully illustrate key events that
shaped the Counter Intelligence and Counter Terrorism landscape in recent years leading to such
contemporary challenges. In that context, he will help auditors make sense of cyber by focusing on
what matters to senior decision makers, along with unpacking the Ed Snowden “insider threat” story so
that an organization’s leadership can better understand and mitigate threats to business and
institutions now and into the future.
11:20am – 12:20pm
Concurrent
Session 2
Ray Boisvert was the Assistant Director, Intelligence for CSIS. In this role, his teams were responsible for agenda
setting in the intelligence collection, assessment and dissemination functions at CSIS. He worked in specialized
areas of security intelligence, from Technology,to all facets of Operations, including as the head of Counter
Terrorism, as well as Data Exploitation, Risk Management, and Finance sectors. . Reporting directly to the Director
), Boisvert was the senior briefer to Ministers, Deputies, and key external sectors. When it comes to CSIS and risk
assessment, Boisvert's knowledge is vast, and varied. Boisvert will help your organization make sense of complex
operating environments, and gain a deeper understanding of intelligence and security in a global context. He
delivers innovative, integrated solutions and tactical advice that is completely customizable to your group: with a
focus on China, Eurasia, the Middle East, or international threats and policies in general. Now as President and
CEO of I-Sec Integrated Strategies, Boisvert is involved in building strategic partnerships, including advanced
surveillance and detection systems as well as data solutions for both public and private sector clients. I-Sec
Integrated Strategies (ISECIS) applies an intelligence-led approach to ensure a strategic position against risks and
emerging threats to organizational integrity.
Track 4 - A Fresh Look at Values, Ethics and Fraud
Mitigating the heightened risk of fraud and wrongdoing during times of transformation and change
Kas Rehman, CPA, CA, CFE, National Public Sector Forensic Services Leader, PwC
LEVEL: Basic/Intermediate
Media headlines and recent studies continue to confirm that fraud and wrongdoing in the workplace is
common. Organizations can fall victim to acts of wrongdoing, both from within the organization and
from the outside. The risk of internal fraud and wrongdoing is heightened during times of rapid
transformation and change.
Join Kas as he discusses key findings from PwC’s 2014 Global Economic Crime Survey. He will use the
survey findings to heighten your awareness of fraud and wrongdoing. He will then describe some of his
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recent fraud /wrongdoing cases, and use these cases to highlight warning signs and red flags. Finally,
he will discuss practical tips to mitigate the risk of fraud/wrongdoing in your organization, including
conducting fraud risk assessments, which are an important component of a robust anti-fraud program.
Kas Rehman is PwC Canada’s National Public Sector Forensic Services leader and the leader of PwC’s National
Capital Region Deals practice.
With over 20 years of professional experience he has been involved in a number of high profile investigations on
behalf of public and private sector clients. His investigations have included contribution agreement spending and
claim irregularities, contracting irregularities, billing schemes, administrative inquiries, domestic and foreign
corruption and other investigations involving allegations of fraud or wrongdoing. He has worked on behalf of, or
in conjunction with Federal and Provincial departments and agencies, Crown Corporations, public and private
corporations, legal counsel, insurance companies and police authorities.
He is a Chartered Professional Accountant, Chartered Accountant and Certified Fraud Examiner, and the President
of the Ottawa Chapter of the Association of Certified Fraud Examiners.
11:20am – 12:20pm
Concurrent
Session 2
Track 5 - Auditing in the Public Sector
The Top 5 Impertives CAEs need to Serve DMs with Excellence
James Ralston, Comptroller of Canada
LEVEL: Advanced
The Internal Audit function in Federal Government Departments is a high value contributor to Deputy
Ministers (DMs) as accounting officers and to the departmental management table. The capacity of
the IA function to make this contribution is a result of the rigour of the assurance work conducted by
Chief Audit Executives as well as their ability to assume the role of competent advisor to DMs. Mr.
Ralston will discuss significant competency imperatives from his perspective as a DM as well as his role
as the government wide lead for internal audit.
James Ralston was appointed Comptroller General of Canada on October 3, 2009. The Comptroller General is
responsible for government-wide direction and leadership for financial management, internal audit, federal assets
and acquired services. The Comptroller General also supports capacity building and professional development in
each of these areas. Prior to becoming the Comptroller General, Mr. Ralston was Chief Financial Officer and
Assistant Commissioner of Canada Revenue Agency (CRA), a position he accepted in 2004. Mr. Ralston joined the
organization in 1999, first as Director General, Corporate Review Directorate, and then in 2002, as Deputy
Assistant Commissioner and Agency Comptroller, leading the organization's Modern Comptrollership Office.
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Before his work at the CRA, Mr. Ralston spent 15 years with the Office of the Auditor General of Canada (OAG)
and eight years in a national public accounting/consulting firm in Edmonton and Ottawa. Mr. Ralston holds a
Bachelor of Commerce degree from the University of Alberta, a Master of Arts (Economics) degree from the
University of Ottawa, and a Doctor of Philosophy (Political Science) degree from Carleton University. Mr. Ralston is
a member of the Institutes of Chartered Accountants of Alberta and Ontario.
Track 6 - The Modern Auditor: Leader and Agent of Change
Internal Auditor’s Role in Transformational Change Management in Major Projects – A Case Study
Masood Peracha, MBA, CMA, CISA, CIA, CRMA, Director, Project Risk Advisory Services, Alberta
Pensions Services Corporation
LEVEL: Advanced
11:20am – 12:20pm
Concurrent
Session 2
Organizations undertake business transformation initiatives for a variety of reasons such as replacing
their legacy IT systems, re-engineering of cross functional business processes, strategic re-alignment of
their operations and/or achieving agility in a highly competitive marketplace. In each of these major
initiatives, organizations need to be able to pro-actively manage three key risks – namely: project
governance, project delivery, and transformational change management. Recent studies show that
while organizations are increasingly able to put in place mitigation strategies and controls to manage
the first two risks, they frequently fall short of properly managing the transformation change
management risk. This is particularly significant since proper management of this risk often holds the
key to achieving and sustaining the realization of long term benefits from such initiatives.
This presentation will examine the issues, challenges and some contemporary approaches with regard
to managing the transformational change management risk in terms of realization of expected benefits
from a major initiative, often articulated in the project business case. The presentation will focus
specifically on the internal auditor's value added role towards assessing and evaluating this risk and
providing timely advice and recommendations throughout the project/initiative life cycle.
Masood Peracha is an experienced governance, risk and control professional, with over 30 years of experience in
establishing and leading a full-fledged internal audit function as well as facilitating and supporting the
establishment of enterprise-wide risk management programs. This includes his role as Director of Internal Audit
for over fifteen years at a major health care delivery organization and over ten years of consulting experience in
the areas of governance, risk and compliance through internationally established consulting firms. He is currently
director of Alberta Pensions Services Corporation.
12:20pm – 1:20pm
Lunch
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Keynote Presentation
Lessons Learned on the Audit Trail
Richard Chambers, CIA, CGAP, CCSA, CRMA, CGFM, President and CEO, The Institute of Interal Auditors
Richard Chambers, President and CEO of The IIA, shares important lessons he has learned in almost 40
years around the internal audit profession. In the session, Richard will highlight the importance for
internal auditors of building and sustaining effective relationships, communications, demonstrating
value and maintaining a continuous focus on risks. He will share personal experiences from a career
that has taken him from military child care centers to the halls of Congress; from US Postal mail
processing centers to nuclear power plants; and from the jungles of Honduras to the Kremlin.
1:20pm - 2:35pm
General Session
Richard F. Chambers is president and CEO of The Institute of Internal Auditors. He has nearly four decades of
internal audit and related experience. Previously, Chambers was national practice leader in Internal Audit Advisory
Services at PricewaterhouseCoopers; inspector general of the Tennessee Valley Authority; deputy inspector
general of the U.S. Postal Service; and director, U.S. Army Worldwide Internal Review Organization at the
Pentagon. He currently serves on the COSO Board of Directors, International Integrated Reporting Council, and IIA
Board of Directors. Previously, he served on the U.S. President’s Council on Integrity and Efficiency; Audit Board of
the City of Orlando, Fla.; IIA Internal Audit Standards Board; and IIA North American Board. Chambers received
the Association of Government Accountants’ Frank Greathouse Distinguished Leadership Award and the National
Association of Black Accountants Legacy Award. Accounting Today named him one of the Top 100 Most Influential
People in Accounting as well as one of the 10 tweeters worth following. The NACD also named him one of the
most influential leaders in corporate governance.
2:35pm – 3:00pm
Exhibits and Coffee Break
Track 1 - Strategically Positioning the IA Function
How to Survive and Thrive in the Field of IA: Stories and Practical Tips from a Seasoned Practitioner
John Fraser, HydroOne
LEVEL: Advanced
3:00pm – 4:00pm
Concurrent
Session 3
This session will present the stories and practical advice from a life of auditing for over fifty years,
including 34 years in internal auditing. This presentation will illustrate many of the key principles and
attributes of good internal auditing with examples from fraud investigations, the use of continuous
auditing (before it had a name!), difficulties with untrained audit committees, the pioneering of
computer auditing and of auditing derivatives. This presentation will also provide helpful advice as to
how to survive and succeed in this field of internal auditing.
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John Fraser is the Senior Vice-President, Internal Audit, and former Chief Risk Officer (thirteen years) of Hydro One
Networks Inc., one of North America’s largest electricity transmission and distribution companies. He is a member
of the Executive Committee and reports to the President and CEO, as well as to the Audit & Finance Committee of
the Board. He is a Fellow of the Institute of Chartered Accountants of Ontario, a Fellow of the Association of
Chartered Certified Accountants (U.K.), a Certified Internal Auditor, and a Certified Information Systems Auditor.
He has over 30 years’ experience in the risk and control field mostly in the financial services sector, including areas
such as finance, fraud, derivatives, safety, environmental, computers and operations. He is:
 Faculty member of The Directors College for the Strategic Risk Oversight Program.
 An Adjunct Professor at York University where he developed and teaches a mandatory course entitled
Enterprise Risk Management in the Masters in Financial Accountability Program.
 Past Chair of The Conference Board of Canada’s Strategic Risk Council (nine years)
 Past member of the Risk Management and Governance Board of the Canadian Institute of Chartered
Accountants
3:00pm – 4:00pm
Concurrent
Session 3
He is a recognized authority on internal auditing and enterprise risk management (ERM) and has co-authored
several academic papers on ERM. He also co-authored the CICA’s publications: “20 Questions Directors should ask
about Risk” and “20 Questions Directors should ask about Internal Audit.” He is co-editor of a best-selling
university text-book released in 2010: “Enterprise Risk Management: Today's Leading Research and Best Practices
for Tomorrow’s Executives”, and is currently co-editing a textbook of case studies on enterprise risk management
due for publication later this year.
Track 2 - Enhancing Internal Audit Effectiveness
Trimming the Fat: Introducing Lean into the IA Function
Melanie McLagan, MBA, Black Belt Lean Six Sigma, Senior Manager, KPMG LLP
Clarissa Crane, CA, CPA, CIA, CRMA, Senior Manager, KPMG
LEVEL: Intermediate
The internal audit function and organizations are consistently examined for the cost-efficiency of their
processes and many organizations face cost-cutting pressures in the current environment of fiscal
constraint. Introducing Lean assessment programs into Internal Audit can assist the function in
identifying and addressing areas of inefficiency, demonstrating to stakeholders a commitment to costeffective processes. In addition, Lean fundamentals will provide an Internal Audit Function with tools
that it can use during audits to help inform cost-saving recommendations.
This session will provide you with a high-level overview of Lean Fundamentals and introduce tools that
you can use to identify and route out waste in your organization. Come and learn about Lean and how
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to identify and trim process fat in your organization for more cost-effective processes.
Melanie McLagan is a senior manager in KPMG’s Management Consulting practice. Certified as a Lean Six Sigma
Black Belt, Melanie has over ten years’ experience leading business process improvement using Lean, Six Sigma
and other process improvement methodologies. In addition to her client work, Melanie is the Lean Trainer in
Canada for KPMG Lean Academy, UK.
Clarissa Crane is a Senior Manager in KPMG’s Internal Audit, Risk, and Compliance Services practice based out of
Ottawa. Clarissa is a Chartered Professional Accountant and Certified Internal Auditor with over 11 years’
experience in internal audit, financial audit, risk management, SOX 404, and other advisory activities. She leads
the provision of internal audit services within the government and not-for-profit sectors.
IT Audit Connecting IT and Business
Raul Mangalindan, CISA, CGEIT, CRMA, Senior Audit Manager, BCE Inc.
LEVEL: Basic
3:00pm – 4:00pm
Concurrent
Session 3
In an ideal world, the controls that IT Auditors evaluate within IT should be measured in how they
impact business risks. Since business units rely on IT to meet their objectives, IT Auditors help their
organizations achieve their goals when they employ a systematic, disciplined approach to evaluate and
improve teh effectiveness of risk management, control, and governance process. Effective IT Auditors
build bridges of communication and collaboration between several organizational teams. Session
participants will learn how IT auditors can and should establish strong relationships with IT, and non-IT
auditors and business units; the value of communicating the role of the IT auditor in the organization;
some leading practices in bridge building and working together towards organizational success.
Raul Mangalindan is currently the Vice-President and a 17 year member of the Toronto Chapter of the
Information Systems Audit and Control Association (ISACA). He is also a long-standing member of the Institute of
Internal Auditors (IIA) and the Association of Certified Fraud Examiners (ACFE). Raul was noted in the 2002 ACL
User Challenge for the successful use of ACL in digital analysis and revenue assurance. Currently a Senior Audit
Manager at BCE, he has worked in internal audit for over 20 years.
Track 4 - A Fresh Look at Values, Ethics and Fraud
Developing and Implementing a Values and Ethics Framework
Guy Giorno
LEVEL: Advanced
Abstract and bio not available
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Track 5 - Auditing in the Public Sector
Conforming with Internal Audit Quality Standards - Meeting Stakeholder Expectations
Archie Thomas, CIA, FCMA, CFE, C. Dir, Consulting Internal Auditor, Archie R Thomas
LEVEL: Intermediate/Advanced
Various surveys including the IIA's CBOK study have shown that the Quality Standards (the 1300 series)
have the lowest rate of conformance of all the Standards. This is not something of which Internal
Auditors can be proud and the situation puts many internal audit functions as well as our profession at
risk.
Refresh your knowledge of Quality Standards and related Guidance
Find out how all IA functions, including small shops, can effectively and efficiently attain conformance
with the Quality Standards - you're probably closer than you think!
3:00pm – 4:00pm
Concurrent
Session 3
Gain an understanding of the Quality Assurance and Improvement Program (QAIP) requirements for:
•
Ongoing Monitoring
•
Periodic Self Assessment
•
External Assessment
Learn
 the QAIP Practice Guide components - Governance, Professional Practices and Communication
• the Quality Assessment Manual approach – Governance, Staff, Management, Process
• Discover how your existing IA activities and processes can contribute to an effective QAIP.
• Ascertain how to efficiently "build in" Quality conformance rather than "bolting on."
Archie Thomas is a Consulting Internal Auditor in risk, control, governance, quality and training. He has worked in
fifteen countries in mining, energy, utilities, retail, education, and government. He is on the Advisory Board of
Willis Energy Services, on the Advisory Council of ClearView Strategic Partners Inc, on the faculty of The Directors
College, an IIA Distinguished Faculty Member and a qualified internal audit Quality Assessor/Validator.
As both a Certified Internal Auditor and a Chartered Director, he brings a unique blend of perspectives to assessing
risk and control related to strategy and objectives.
Archie is nominee for Director at Large and Chair of the Audit Committee of the global IIA and currently serves on
the Professional Issues Committee.
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Track 6 - The Modern Auditor: Leader and Agent of Change
Une approche d’audit gagnante en gestion de projet.
Clément Clément, CPA, CA, CIA, CRMA Directeur principal Audit interne Fonctions Mouvement
Carl Laliberté, CPA, CA, CIA, CISA CISSP Directeur principal Audit interne, Technologie de l’information
LEVEL: Intermediate
French Only – No Translation will be provided
Le Mouvement Desjardins est la plus importante institution financière coopérative au Canada.
Desjardins offre une gamme de produits et services financiers diversifiée à plus de 6 millions de
membres et clients répartis à l'échelle canadienne. Il détient un actif évalué à 212 G$ et vient au 13e
rang des institutions financières les plus solides au monde selon la firme Bloomberg.
3:00pm – 4:00pm
Concurrent
Session 3
Afin d'assurer sa croissance et sa pérennité, le Mouvement Desjardins consacre annuellement des
centaines de millions de $ à la réalisation de divers projets de développement. Afin de permettre à ces
différents projets d'atteindre leur finalité, il importe que des contrôles et suivis adéquats soient mis en
place, notamment quant à la gestion des risques, des échéances, des efforts, des coûts et des besoins à
satisfaire ainsi qu'à l'atteinte des bénéfices escomptés. En vue d'informer les membres des comités
d'audit quant à la conception et à l'efficacité de ces mesures de contrôle et de suivi, l'Audit interne du
mouvement Desjardins réalise mes mandats de suivi de projets dans le cadre de ses interventions.
Notre présentation vise à informer les participants des saines pratiques et principaux référentiels
existant en gestion de projets. Nous ferons également état des principaux risques et enjeux relatifs à la
gestion de projets et à l'approche d'audit interne proactive préconisée au sein du Mouvement
Desjardins en vue de fournir aux membres des comités d'audit le confort requis en regard des
investissements significatifs consacrés en cette matière.
Les mandats de suivi de projets réalisés par l'audit interne du Mouvement Desjardins ont nettement eu
une valeur ajoutée pour l'organisation et lui ont permis de s'améliorer et de gagner en maturité dans
ce domaine d'expertise à la fois complexe et vital.
M. Clément est diplômé en administration des affaires de l’Université Laval. Il est comptable professionnel agréé
(CPA,CA) et détient le titre de Certified internal auditor et une «Certification in Risk Management Assurance».
Depuis 2009, il occupe de poste de directeur principal, Fonctions Mouvement au sein de la vice-présidence
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Vérification interne du Mouvement des Caisses Desjardins. Entre 2003 et 2009, il était le responsable de la
vérification interne et de la conformité chez Desjardins Sécurité financière, la filiale d'assurance de personnes de
Desjardins. De 1998 à 2003, il a fondé la fonction de vérification interne à l'Université Laval à Québec.Il a œuvré
également pendant plusieurs années au Vérificateur général du Québec où il a acquis de nombreuses expériences
en vérification financière et d'optimisation des ressources.
3:00pm – 4:00pm
Concurrent
Session 3
M. Clément a contribué au développement de la profession de de vérification interne depuis plus de 10 ans. Il a été
membre du Conseil d'administration de l'Institut des vérificateurs interne de Québec qu'il a présidé en 2003 et
2004. Il a siégé au Conseil canadien de la vérification interne de ses débuts jusqu'en 2010. Il a été le représentant
de l'Amérique du Nord au sein de l'Union francophone de l'audit interne de 2005 à 2009. Il est membre du
membre du Comité des comptables agréés du Québec oeuvrant en audit interne. Il a contribué à plusieurs activités
de formation et de colloques tant localement qu'à l'étranger. Il a été notamment co-président de la conférence
canadienne sur la vérification interne à Québec en 2009.
Carl Laliberté est à l’emploi du Mouvement Desjardins depuis l’année 2002. Il occupe le poste de Directeur
principal Audit interne, technologies de l’information au sein de la Vice-présidence Audit interne du Bureau de la
Surveillance du Mouvement Desjardins. Il réalise avec son équipe des mandats au sein de l’organisation portant
sur divers aspects des technologies de l’information tels que la gouvernance, l’architecture, le développement
applicatif, l’exploitation et la sécurité de l’information.
Diplômé de l’Université Laval en Administration des affaires, il détient le titre de comptable agréé depuis 1987 et
est membre de l’ordre des CPA du Québec. Il possède les certifications professionnelles de CPA,CA, CIA, CISA et
CISSP en matière d’audit externe et interne, avec une spécialité en technologies et sécurité de l’information. Il
bénéficie d’une expérience de travail de près de 30 ans en comptabilité, finances et en audit dans les secteurs
publics et privés, dont plus de 15 ans consacrés spécifiquement à l’audit des technologies de l’information.
Il agit régulièrement à titre de panéliste et de conférencier lors d’activités organisées par diverses associations
professionnelles en audit interne et en technologies de l’information.
4:00pm – 5:10pm
Concurrent
Session 4
Track 1 - Strategically Positioning the IA Function
Risk Oversight: Evolving Expectations for Boards & Internal Auditors
Tim Leech, FCPA, FCA, CIA, CRMA, CCSA, CFE, Managing Director Global Services, Risk Oversight Inc.
Parveen Gupta, LL.B MBA Ph.D., Chair and Professor of Accounting, College of Business and Economics,
Lehigh University
LEVEL: Intermediate
Following the 2008 Global Financial Crisis post-mortems to identify root causes were convened around
the world. A common and dominant finding was that boards of directors had not exercised sufficient
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care and attention to overseeing management's risk appetite and tolerance. This conclusion has
sparked new public reporting requirements in Canada and the U.S., new Canadian guidance for boards
on risk oversight, radical new governance requirements in the UK via the UK Governance Code,
increased focus on this dimension by institutional investors and credit agencies and more. The IIA has
responded with changes to the International Professional Practice Framework and the creation of a
new certification - the Certification in Risk Management Assurance ("CRMA") This session overviews
the "codification" of board risk oversight expectations, handicaps boards face today discharging these
new duties and prescribes 8 specific steps organizations can take to address them. The session is based
on a January 2014 Conference Board U.S. article "Risk Oversight: Evolving Expectations for Boards" and
focuses on the changes the internal audit profession must make to better support boards.
Tim J. Leech is Managing Director Global Services, Risk Oversight Inc. (“RO”) RO focuses on helping organizations
more effectively manage risk, control, and compliance to meet emerging due diligence expectations and add real
value. He has over 25 years global experience helping public and private sector organizations implement more
effective enterprise risk and assurance frameworks.
4:00pm – 5:10pm
Concurrent
Session 4
In September 2009 Tim was awarded the first Canadian Outstanding Contributor to the Profession of Internal
Auditing award in recognition of over 25 years of global service. In 1997 Leech was awarded the designation
Fellow of the Institute of Chartered Accountants (FCA/FCPA) in recognition of his public service and contributions
in the fields of risk and control management. Leech has worldwide recognition as an ERM and assurance pioneer,
thought leader, consultant and trainer.
Parveen P. Gupta LL.B MBA Ph.D. is the chair and professor of accounting at the College of Business and
Economics at Lehigh University in Bethlehem, Pennsylvania. He is a recognized expert in Sarbanes- Oxley, internal
control, risk management, financial reporting quality, and corporate governance and he has published numerous
research papers and monographs in these areas. He is the recipient of many awards in teaching and research. His
advisory experience includes working with US-based manufacturing, financial services, energy industry clients and
Big Four public accounting firms. He is a frequent speaker at academic and professional conferences both at a
national and international level.
Track 2 - Enhancing Internal Audit Effectiveness
Positioning IA for the Future: Transitioning to Insights
Andrew Simpson, MBA, Chief Operating Officer, CaseWare Analytics Inc.
LEVEL: Basic
The Internal Auditors of the future deliver their internal control assurance mandate by getting timely
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and relevant insights into business risks, governance and controls. This is being driven by business
operations becoming more creative as a means to remain profitable and its associated risks being more
dynamic.
Yesterday’s approach of point in time risk assessments with little ability to discover significant changes
in the risk environment will no longer be adequate.
For example, when businesses are facing tough times and have to cut back on their level of investment,
internal controls can weaken as result; nevertheless, internal audit should be able to adapt to changing
risk environments based on timely insights from business operations.
This session will cover:
• What are the critical insights needed by Internal Audit
• How these insights can be timely with the use of people, process and technology
• Collaborating with the business to help manage the risk effectively
4:00pm – 5:10pm
Concurrent
Session 4
Andrew Simpson, has close to two decades of experience in the information systems audit and security business;
specifically data analytics, interrogation and forensics. Andrew is a regular contributor to various auditing
conferences and is acknowledged as a luminary on continuous controls monitoring and revenue assurance.
Andrew previously worked with Ernst & Young as an IT Security Specialist and is also the Chairman of Symptai
Consulting, a 15 year-old IT audit and security consulting firm with over 150 clients.
Track 3 - Info Management / Technology
High Assurance IT Security Auditing - A Threat-Centric View
Rikki Sorensen, CISSP, CISA, Manager, Security and Privacy Assurance Services, Raymond-Chabot Grant
Thornton (RCGT)
Aron Feuer
Salim Douba
LEVEL: Intermediate/Advanced
Senior leadership’s commitment to information security is more important now than ever before.
Organizational operations are increasingly dependent on information and technology to accomplish
business goals as it’s a strategic enabler for mission accomplishment… Protecting it is a critical priority
of any organization.
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Resultantly, IT Security is a frequent placeholder within many audit schedules, however, current
risk/control centric testing methodologies, and methodologies born from financial reporting
compliance and are no longer capable of keeping pace with the ever increasing internal and external
cyber-attacks and tactics, and are consistently failing organizations today.
Rising to this challenge, the speaker will present a revealing IT Security Audit methodology that has
been proven in several of the most technically dependent government departments and private
industry organizations.
4:00pm – 5:10pm
Concurrent
Session 4
This high assurance methodology centres on a threat-centric view, to generate compelling results that
map directly to business goals. The methodology introduces the concept of matching the reality that
cyber-threats pose to organizations today, with equally real testing procedures and methodologies. It
presents core concepts on how threats operate in real-world scenarios and how testing procedures
need to modernize by integrating people, process and technology. Examining real-world examples, the
speaker will highlight how this methodology outperforms current approaches, to conclusively measure
an organizations ability to defend and respond to those entities that represent a material threat to the
organization and its IT systems.
Rikki Sorensen has provided cogent direction and subject matter expertise on Audit and IT security engagements.
He is recognized for his in-depth knowledge of IT and IT security auditing, systems certification, technical security,
IT governance, and thought leadership on IT strategic goals and testing techniques.
He has led innovative IT Security Audit engagements and projects for large federal government departments and
organizations alike. As a subject matter expert, Rik has spoken at IIA chapter meetings, technical colleges and
institutions and provides IT security advice to senior government officials on a regular basis.
Track 4 - A Fresh Look at Values, Ethics and Fraud
Gestion de la fraude et évolution du rôle de l'auditeur interne à cet égard
Manon Roy
LEVEL: Advanced
French Only – No Translation will be provided
Sans un environnement de contrôle efficace, l’organisation s’expose à des problèmes financiers et à de
graves répercussions sur ses activités et sa notoriété. Dans ce contexte, les entreprises et les
organisations doivent se doter de procédures rigoureuses pour encadrer leurs divers processus
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d’affaire et limiter les risques de fraude.
Cette conférence traitera de la gestion de la fraude et permettra de faire un tour d’horizon de
stratagèmes de fraude sophistiqués dans le contexte du rôle spécifique de l’auditeur interne. Les
contrôles nécessaires pour éviter de telles fraudes seront également discutés de même que
l’importance d’instaurer une culture d’entreprise forte basée sur l’éthique et les valeurs. Le Rapport de
l’OCDE intitulé Contrôle et audit internes - Assurer l’intégrité et la responsabilité du secteur
public permettra de discuter du partage des responsabilités et du rôle de l’audit interne
4:00pm – 5:10pm
Concurrent
Session 4
Manon Roy est associée chez Accuracy, un cabinet spécialisé en juricomptabilité et services financiers. Au cours
des 14 dernières années, elle a dirigé des enquêtes majeures, au Canada et à l’étranger. Elle accompagne
également diverses entreprises et organismes dans l’examen des principaux risques de fraude afin d'y instaurer
des systèmes efficaces de prévention et de détection. Elle les accompagne en outre afin d’optimiser leurs
processus d’enquêtes ainsi que leurs interventions en audit de conformité.
Ses équipes ont formé plus de 25 000 personnes au Canada et en France quant à la prévention et la détection de
la fraude, ainsi que l’investigation financière. Elle a également enseigné dans de nombreuses universités et autres
organisations, notamment à l’École nationale de police du Québec et à l’IFACI. Elle a présenté de nombreuses
conférences sur le sujet de la fraude et de la corruption.
En 2012, elle a publié un premier livre francophone traitant de juricomptabilité en collaboration avec deux coauteurs. Le livre, publié au Canada et en France, examine les façons de faire des dispositifs nord-américain et
français en matière d’investigation financière.
Track 5 - Auditing in the Public Sector
The IIA's Internal Audit Capability Model - Technical & Practical Applications
Gurmit Aujla, CA, CIA, CRISC, CRMA, Director Internal Audit, BCLC
Elizabeth MacRae
Jessica Perkins, CIA, CISA, Acting Director, Risk Management and Internal Audit, International
Development Research Centre (IDRC)
LEVEL: Intermediate
The session focusses principally on practical real-life examples where the Internal Audit
Capability Model (IA-CM) has been used to improve the effectiveness and capability of an
internal audit activity - including self-assessment and continuous improvement, strategic
planning, visioning and communication, capacity development, benchmarking, and within an
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external Quality Assessment Review. Practitioners who have applied the IA-CM in their audit
shops will share their experiences and lessons learned, along with the impact that the model
had on the internal audit activity, its effectiveness and its stakeholders.
The session will also provide some necessary technical background about the model – its
development, description, underlying principles, and key considerations in its use.
The session will encourage audience participation – sharing experiences, including any ideas
that participants may have to use the model to improve the effectiveness and capability of an
internal audit activity.
4:00pm – 5:10pm
Concurrent
Session 4
Gurmit Aujla has led the transformation of BCLC's internal audit from a traditional, compliance-based pratice to a
proactive, risk-based group focused on providing good governance information to management and the Audit
Committee. Prior to BCLC Gurmit worked in the private industry, applying his auditing skills in both the
international manufacturing industry and banking sectors. Gurmit is a seasoned presenter and has presented at
two IIA Canada National conferences and-presented at the 2014 IIA/ISACA GRC Conference in Phoenix.
Elizabeth (Libby) MacRae is the principal author of The Institute of Internal Auditors Research Foundation’s 2009
publication Internal Audit Capability Model (IA-CM) For the Public Sector. She was the lead researcher developing
the model on behalf of the Foundation, in collaboration with the World Bank. Subsequently, she has provided
numerous workshops, presentations and advice internationally on using the model to improve the effectiveness of
internal auditing. In 2012, she also co-facilitated an IIA Training Course on how to use the IA-CM to assess the
maturity of an internal audit activity and develop an action plan to improve internal audit capabilities. She has
been a member of The IIA for over twenty years. She is currently a member of The IIA’s international Public Sector
Committee.
Jessica Perkins is the Acting Director of Risk Management and Internal Audit at the International Development
Research Centre (IDRC), a Canadian Crown Corporation. Over the last year, she has been leading the
transformation of risk management and internal audit practices at IDRC to become a value added activity,
integral to management and Audit Committee decision making. She has used the Internal Audit Capability Model
as a baseline self-assessment tool to launch this process and help determine a road map for continuous
improvement. Prior to IDRC, Jessica worked in the government and private sector as an external auditor in several
different industries. Her designations include, Certified Internal Auditor (CIA) and Certified Information Systems
Auditor (CISA).
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Track 6 - The Modern Auditor: Leader and Agent of Change
Auditing for Impact: How to Find $100 Million in Cost Savings
Michael Fucilli, CIA, CGAP, CRMA, CFE, Auditor General, MTA
LEVEL: Advanced
Audit departments who understand the key risks faced by their company, and develop a risk-based
Audit plan in real time, deliver tremendous value to their organization, and gain credibility with
primary stakeholders and regulators. Prior to the emergence of GRC technology, Audit departments
relied on traditional methods. By leveraging enterprise-wide and business line risk assessments, audit
departments can focus their scarce resources on what matters now.
In this session, you will learn about a dynamic, proactive approach to not only support your company’s
vision and goals, but get your Executive Management, Board of Director’s and stakeholders attention.
Transform your department from primarily focusing on financial controls and operational compliance
risks to strategic/business and operational risks. Enhance your Audit Results through strategic risk
assessment techniques and go over proven case studies that show you how to transform you from
Auditor to strategic business partner.
Michael J Fucilli is the Auditor General at the Metropolitan Transportation Authority in New York City. The MTA is
the largest public transportation organization in North America and has a operation budget of more than $15
billion. Mike has over 30 years of auditing experience in the private and public sector with such companies as
Manufactures Hanover Trust, ITT and NJ Transit. Mike has been a speaker on various occasions for the Institute of
Internal Auditors, MIS Training Institute and APTA. Mike is also a Staff Instructor for Pace University where he
teaches the IIA Learning System for the Certified Internal Auditor Exam.
5:30pm – 8:00pm
IIA 2014 Welcome Reception
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7:00am – 5:00pm
7:15am – 8:15am
8:00am -8:15am
Registration
Breakfast
General Session
Introductory Comments
Keynote Presentation
Leadership and Rising Stakeholder Expectations
Larry Harrington, Vice President, Internal Audit, Raytheon Company
This morning's keynote will discuss developing an understanding of key future challenges to our
profession and their potential impact on you as an internal auditor or business leader. Come learn
strategies to meet and exceed stakeholder expectations relative to our role in risk assessment,
assurance and adding value. Larry will also share strategies to develop a top-notch team and
collaborative relationships that enable achieving more with less.
8:15am – 9:30am
General Session
Lawrence J. Harrington is vice president of Internal Audit for Raytheon Company. He was elected to this position
in August 2004. Raytheon Company, with 2012 sales of $24 billion and 68,000 employees worldwide, is a
technology and innovation leader specializing in defense, security and civil markets throughout the world. From
2010 to 2014, Harrington served as Raytheon’s Executive Diversity Champion. In this role, he provided senior
leadership, sponsorship and support for Raytheon’s diversity strategy to advance the company’s culture of
diversity and inclusion.
Harrington has spent most of his career in finance and internal audit. He has also been vice president of Human
Resources and vice president of Health Operations at Aetna Inc. Harrington is a Certified Public Accountant and
Certified Internal Auditor; he has been chief audit executive for several global Fortune 500 companies, including
Staples, Aetna Inc. and LTV. A member of the Institute of Internal Auditors, he is past president of the North
American Board of Directors and currently vice chair of the Global Board of Directors. He has been a frequent
speaker at seminars on auditing, change management, negotiation, and people development and motivation.
9:30am – 10:00am
10:00am – 11:00am
Exhibits and Coffee Break
Track 1 - Strategically Positioning the IA Function
CAE – Earning your Seat at the Executive Table
Geoff Rodrigues, CPA, CA, CIA, CRMA, ORMP, Partner, Enterprise Risk Services, MNP LLP
Frank Grigg, VP & Chief Internal Auditor, Alterna Savings/Alterna BAnk
Concurrent
Session 5
LEVEL: Intermediate
Over the past decade, the internal audit profession has experienced a rise in prominence to become
one of the leading forces responsible for the way risk management has shaped the environment we
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work in today, with the Institute of Internal Auditors becoming a globally recognized body for setting
audit standards that are generally accepted across the world. This remarkable evolution has also
enabled those in senior internal audit roles to participate in transforming how senior executives and
governing bodies look at risk management and internal audit as they align with the strategic goals set
for the organization.
Participants will hear from internal audit professionals who have held senior roles both within public
practice and industry, and have experienced this transformation first hand. Together, they will offer
different perspectives on how you can elevate the profile of internal audit in your own organization by
taking a more strategic approach to internal audit planning, execution and reporting; which will ensure
your seat at the executive table. The speakers will also share their thoughts on how to strategically
position the internal audit function to enable the achievement of strategic objectives and help the
senior leadership team, Boards of Directors and Audit Committee, "Rise to New Challenges".
10:00am – 11:00am
Concurrent
Session 5
Geoff Rodrigues is an Internal Audit practitioner whose responsibilities include Governance, Risk and Compliance
Consulting and Assurance services. Over the past 15 years Geoff has had the opportunity to work in a broad base
of industries in the Public and Private sectors. Geoff specializes in helping companies maximize opportunities,
reduce risk exposure, and optimize operations. Geoff is a frequent speaker on risk management topics, and has
spoken for many organizations including the Canadian Institute of Chartered Accountants, Institute of Chartered
Accountants of Ontario, Financial Executives International, Institute of Internal Auditors, Municipal Internal
Auditors' Association, Federated Press, Inforex, York University's Schulich School of Business, and Ryerson
University.
Frank Grigg is a seasoned audit professional with an extensive background in investments, systems and
operations auditing. He brings extensive experience in strengthening governance functions, developing
individuals and teams as well as creating and automating risk based audit methodologies. Prior to joining
Alterna, Frank served as Vice-president, Internal Audit at Manulife financial for 12 ½ years. Prior to this Frank
spent several years at Ernst and Young as a Principal in Information Technology Audit. He also held senior
management roles in internal audit at Royal Trust and Bank of Montreal. Frank is an active volunteer in his
profession, having contributed to program committees and presented at a number of audit conferences.
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Track 2 - Enhancing Internal Audit Effectiveness
Enhancing Store Audit Effective at the LCBO
Beili Wong, CA, CPA, CIA, CISA, MBA, Chief Audit Executive & Executive Director, Internal Audit
Services, Liquor Control Board of Ontario
LEVEL: Intermediate
LCBO is an Ontario government enterprise. We make a difference by being a socially responsible,
customer focused and profitable retailer of beverage alcohol.
Since 2010, on its pathway to becoming a modern internal audit function that is best of its class,
Internal Audit Services at the LCBO has implemented a number of operational changes with a focus on
improving audit practice and using technology and data analytics to enhance audit coverage and
insight.
10:00am – 11:00am
Concurrent
Session 5
At this session, Beili will uncork her experience of building an effective internal audit function at the
LCBO, specifically in the areas of store audits, reviews and continuous monitoring. She will focus on
sharing how her team enhances audit effectiveness in the following three areas:
• Audit approach – we use data analytics and Key Risk Indicators to select stores with higher risk
ranking for audits and reviews. Automated tools are utilized to analyze transactional data and turn
it into information, identifying high risk transactions, early warning signs, and target our resources
accordingly.
• Communication - The audit scorecard stipulates management controls at store level in key
operational areas. The scorecard results highlight areas of both good performance and
opportunities. Audit clients at all levels find audit scorecard results meaningful, balanced, and are
motivated to score a better result next time.
• Beyond compliance audits – by leveraging results from store compliance audits to plan and execute
impactful and effective process-based audits, for example, in the areas of inventory management,
with recommendations that will enhance processes and controls in all 630+ stores.
Beili Wong leads the internal audit function that provides objective assurance and advisory services. She is
responsible for assessing and reporting measurement and management of key risks, providing added
accountability and transparency while supporting strong corporate governance.
She has acquired internal audit experience in multiple industries, including retail, manufacturing, and government.
During her internal audit career, Beili has led audit projects in more than 10 countries across four continents.
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Track 3 - Info Management / Technology
RBAP - Developing data-driven indicators of risk for the Risk-based Audit Plan
David Coderre, ACDA, Director, University of Ottawa
LEVEL: Intermediate / Advance
The presentation describes how auditors can employ data-driven indicators of risk to support the
development of the risk-based audit plan and keep it current. The session will present strategies for
creating and identifying data-driven risk indicators. The focus will be on risk indicators for HR and
finance, but other risk categories (operational, strategic, legal, technology, etc.) can employ the same
techniques. Applying quantitative factors to the assessment of risk makes it more efficient and
effective and supports the ongoing monitoring of risk.
David Coderre has 28 years of internal audit experience. And has spoken at numerous conferences and events
around the world including Canada, US, Venezuela, UK, Germany, Australia, Thailand.
10:00am – 11:00am
Concurrent
Session 5
Track 4 - A Fresh Look at Values, Ethics and Fraud
Ancrer l'éthique au quotidien : l'expérience de la Banque centrale du Maroc
Mohammed Otmane Amrani, Director, Internal Audit and Risks, Bank Al Maghrib (Central Bank of
Morocco)
LEVEL: Intermediate
French Only – No Translation will be provided
Over the past few years, Morocco witnessed major political and economic changes. The objective of
the presentation is to share with participants how Bank Al-Maghrib, the Central Bank of Morocco, as a
regulator, developed its ethics framework, and how its main components and governance evolved, in
light of this new context. The main initiatives taken by the Bank to root the ethics at all levels will be
presented.
Mr. Amrani is currently Director of Internal Audit and Risk Management at Bank Al-Maghrib, the Central Bank of
Morocco. He is also a member of the Bank’s Excecutive Committee. He has held this position since October 2004.
From 1995 to 2004, as Deputy General Manager at Conseil Déontologique des Valeurs Mobilières, the Capital
Market Authority of Morocco, Mr. Amrani was actively involved in the implementation of the reform of the
Moroccan capital market of 1993 and its development. He was particularly in charge of corporate finance, control
of financial disclosure requirements of listed and public companies, market surveillance, and investigations
(insider trading, false information, market manipulation).
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In 2001, Mr. Amrani participated in Egypt Financial Services Assessment Program (FSAP) jointly sponsored by the
World Bank and the International Monetary Fund (IMF). He was a member of the team in charge of evaluating
Egypt compliance with IOSCO’s Objectives and Principles for Market Regulation (IOSCO: International
Organization of Securities Commissions).
In addition, Mr. Amrani has a professional experience of about 6 years (from 1989 to 1995) in the banking sector
(BNP Paribas in New York - USA, and Citibank in Casablanca - Morocco) as a financial analyst and world corporate
relationship manager.
Mr. AMRANI holds an MBA (concentration in Finance) from the Bowling Green State University (Ohio, United
States) (1989) and he graduated from Audencia School of Management - Nantes (France) (1987).
In 2001, he has awarded the designation of CFA (Chartered Financial Analyst) by the CFA Institute. He also holds a
diploma in Bank Lending, awarded in 1991 by the New York University.
Track 6 - The Modern Auditor: Leader and Agent of Change
Radically transform risk assessment efficiency, relevance and value - in 4 simple steps
Brian Link, Vice President-Strategy, Resolver
10:00am – 11:00am
Concurrent
Session 5
LEVEL: Basic/Intermediate
The annual risk assessment is arguably the most important activity undertaken by audit leadership in
that it provides the foundation upon which the majority of the audit plan is established. It also
provides internal audit with the mandate, and primary opportunity, for engaging with executive
leadership and the board in identifying and assessing the key risks to achieving the strategies,
objectives and performance targets of the organization. Somewhat alarming, a global survey of over
500 internal audit executives identified risk assessment as the function's #1 improvement opportunity not a surprising result given that risk assessment is a complex blend of art & science. Fortunately, 4
key areas have been identified that, when addressed, dramatically enhance stakeholder engagement
while improving the efficiency, relevance and impact of the risk assessment process. Join us as we
explore each area and, most importantly, review the simple, pragmatic steps that you can employ to
radically transform risk assessment in your own organization.
Brian Link is VP of Strategy with Resolver Inc, helping organizations in Canada and across the globe to enhance
their risk, audit and compliance activities. Prior to joining Resolver, Brian was a Risk partner with Ernst & Young living and working across North America and the Asia Pacific region and leading engagements for large public and
private organizations in ERM, internal audit and internal control.
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Track 5 - Auditing in the Public Sector
Public Sector Panel Discussion: A critical juncture for public sector auditors - three expert views on
future challenges in the international, federal and provincial arenas
Moderator: Margaret Purdy
Panelists:
James Mitchell, Founding Partner, Sussex Circle
Carman Lapointe, Under-Secretary-General , United Nations Office of Internal Oversight Services
Richard Kennedy, CPA, CA, CISA, CFE, CISM, Chief Internal Auditor and Assistant Deputy Minister,
Ontario Internal Audit Division, Ministry of Finance
LEVEL: Advanced
Three accomplished Canadians will assess what has been achieved in public sector auditing – as a
backdrop to examining the challenges that lie ahead. The panelists will draw on their experience and
knowledge of the evolution of internal auditing at the provincial, federal and international levels to
identify the issues, challenges and strategies that are likely to shape public sector auditing going
forward.
10:00am – 12:00pm
Panel
Discussion
The panel will be moderated by Margaret Purdy, a former senior executive in Canada's national
security community. Margaret recently completed six years as Chair of the Canadian Security
Intelligence Service Audit Committee and is currently a member of the Communications Security
Establishment Canada Audit Committee. She is the President of Margaret Purdy Consulting Inc., a Nova
Scotia-based firm that provides strategic advice on emergency management, national security and
public safety to public sector clients.
James Mitchell is a founding partner of the policy consulting firm Sussex Circle. He has extensive
experience in the analysis and resolution of complex public policy issues and in dealing with Ministers
and senior government officials. His experience in government includes senior positions across the
federal public sector, which included acting as Assistant Secretary at Treasury Board and Assistant
Secretary to the Cabinet (Machinery of Government) at the Privy Council Office. In this latter role, he
was responsible for providing advice to successive Secretaries to the Cabinet and Prime Ministers on
matters related to the organization of government, the reform and renewal of the Public Service, and a
host of other issues related to governance and change in Canada.
Ms. Carman L. Lapointe was appointed Under-Secretary-General for Internal Oversight Services in
September 2010 by Secretary-General Ban Ki-Moon. Ms. Lapointe was Auditor General of the World
Bank Group from 2004-2009, and held chief oversight positions in the International Fund for
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Agricultural Development (IFAD) in Rome, and in a number of Canadian crown corporations, including
the National Capital Commission, Canada Post, the Bank of Canada and Export Development Canada.
Ms. Lapointe has served on the Audit Committees of the Organization for Security and Cooperation in
Europe (OSCE) and the United Nations Relief and Works Agency for Palestine Refugees in the Near-East
(UNRWA), and on the Criteria of Control Board (CoCo) of the Canadian Institute of Chartered
Accountants (CICA). In 1994-95, Ms. Lapointe became the first woman to lead the global internal
auditing profession as Chairperson of the Institute of Internal Auditors (IIA). She recently represented
the IIA on the International Federation of Accountants (IFAC) task force revising standards related to
external auditors’ use of internal audit work. A Canadian national, Ms. Lapointe is a Certified Internal
Auditor, a Certified Fraud Examiner, and holds a Certification in Control Self- Assessment, and a
Business Ethics Certificate from Colorado State University. She has been honored nationally and
internationally for professional achievements and distinguished service.
10:00am – 12:00pm
Panel
Discussion
11:10am - 12:10pm
Concurrent
Session 6
Richard (Rick) Kennedy graduated from Trinity College at the University of Toronto where he received
his Degree in Business Commerce. Rick also holds a Chartered Accountant (CA) designation, a Certified
Information Systems Auditor (CISA) designation, a Certified Fraud Examiner (CFE) designation, and a
Certified Information Security Manager (CISM) designation. Prior to joining the Ontario Public Service
(OPS), Rick worked for over nine years as a Senior Audit Manager with Arthur Andersen & Co. Rick
officially entered the OPS as the Chief Accountant and Senior Financial Consultant for the Pension
Commission of Ontario in 1991. Prior to his position as the Chief Internal Auditor and Assistant Deputy
Minister, Rick worked in the Ontario Internal Audit Division (OIAD) as an Audit Director, supporting the
Ministries of Education and Training, Colleges and Universities client portfolios. There he revitalized the
Audit Service Team, transforming it into one of the largest and most highly rated Audit Service Team
within OIAD. Since November 2005, Rick has been serving as the Chief Internal Auditor and Assistant
Deputy Minister for OIAD, leading over 200 staff and providing high-quality, independent assurance and
advisory services to the Ontario Public Service. Rick’s leadership has helped to re-engage and re-vitalize
the OPS Corporate Audit Committee, and his commitment to raising the bar has effectively positioned
OIAD for service excellence in supporting the evolving needs of clients.
Track 1 - Strategically Positioning the IA Function
A Powerful Internal Audit Delivery Model – Hydro Ottawa
Nancy Chase, CPA, CA, CIA, CGAP, Partner, KPMG LLP
Chandraesekhar Krishnamurthy, CA (India), CIA, CRMA, Director Internal Audit and Risk Management,
Hydro Ottawa
LEVEL: Intermediate
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Establishing an internal audit function that will provide strategic and lasting benefits to your
organization is no easy task. The process and model requires careful consideration of a wide range of
issues to ensure that the function works to your organization's best advantage. As with any
organizational transformation, the implementation of an effective internal audit delivery model needs
to evolve and mature over time to meet the changing needs of your business as well as to support
continuous improvement within the internal audit function itself.
Learn about Hydro Ottawa’s path to maturity in building its internal audit function from the ground up.
This session will explore key success factors and lessons learned from Hydro Ottawa’s experience in
implementing a new internal audit function and evolving both its structure and delivery models over
the years to become a true strategic resource for management. Topics explored will include: the
building blocks of establishing the function; transitioning the structure from an outsourced to in-house
model; building the value of the function among the senior management team and Board; positioning
internal audit as a strategic function; building the capacity of the internal audit team; and developing
flexible delivery models to meet the changing needs of the business.
11:10am - 12:10pm
Concurrent
Session 6
Nancy Chase has over 18 years’ experience in internal audit, financial audit, risk management, SOX 404, and other
advisory activities. As a leader of the Internal Audit practice in the Ottawa office, she is responsible for monitoring
changes in the industry as they relate to emerging practices, global trends, and developments with respect to
internal audit, internal controls, and risk management. Nancy currently leads the provision of outsourced and cosourced internal audit and internal control advisory services to a wide range of organizations in the public and
private sectors. Nancy has spoken at numerous national conferences and has worked with Boards and senior
management in the establishment of internal audit functions and delivery models.
Chandrasekhar Krishnamurthy, has worked in India, the UAE and Canada in diverse sectors – aviation,
broadcasting, international cooperation and, now, public utilities. He has presented papers at various internal
auditing and ERM forums, written for Internal Auditor magazine, posted on the IIA’s Soapbox blog, and
contributes regularly to Risk Watch, the ERM journal of the Conference Board of Canada.
Track 2 - Enhancing Internal Audit Effectiveness
Internal Control Certification of P2P: A Collaborative Effort between the Process Owner and the
Internal Auditor
Michael Snook, CMA, CIA, CISA, CFE, Director, Procurement-to-Payment Common Services, Canada
Post Corporation
Mark McEvoy, CMA, CIA, CRMA, Manager, Audit Services, Canada Post Corporation
LEVEL: Intermediate
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A case study of an effective internal control certification program, based on the perspectives of both
the process owner (Procurement-to-Payment) and the internal auditor. The presentation will
demonstrate a link between the work performed by internal audit and that performed by the process
owner, starting with the commonality of goals: Reasonableness of effort; Efficient use of scarce
resources; Controls as enablers vs. controls as hindrance.
Procurement-to-Payment's objective is to procure, contract and pay for the goods and services the
enterprise requires to run its business in a pro-active and efficient manner. Critical elements of the P2P
process include: Requirements Definition; Bid Process; Purchasing Agreements; Delivery & Receipt of
Goods and Services; Invoice Processing; and Payment of Suppliers. The P2P Process Owner is also
concerned with protection of corporate assets and achievement of value for the expenditure.
11:10am - 12:10pm
Concurrent
Session 6
The purpose of the Internal Control over Financial Reporting (ICFR) program is to ensure adequate
control of material items, the existence of control and confidence in financial reports. We will discuss
the desirable attributes of the program, including comfort with remaining risks and elimination of
redundant controls. Participants will be invited to consider such concepts as: Excessive Control vs.
Sufficient Control; Preventive Control vs. Detective Control; Real Control vs. Illusion of Control; and
External Materiality vs. Internal Materiality.
Michael Snook is responsible for the management and optimization of a world-class procurement-topayment process, including the processing of approximately one million transactions annually
representing $2 billion in disbursements. Michael is responsible for Accounts Payable, Electronic
Procurement (e-catalogue), Records Management, Solicitation Control (Bid Receiving Unit), Systems
Support, and Internal Control over Financial Reporting (ICFR) for the procurement-to-payment process.
Michael is also the Business Continuity Program Coordinator for Sourcing Management. Previously,
Michael was Internal Audit’s Subject Matter Expert for the P2P business process, including evaluations
of segregation of duties. As an ACL specialist, Michael lead the development of periodic and continuous
auditing tools and best practices, including the implementation of ACL AuditExchange.
Mark McEvoy’s primary responsibilities have included the following audit portfolios; ICFR, finance,
selling/order cycle, credit/cash receipt and operations. For five years Mark has managed Canada Post
internal audits related to ICFR, giving him a unique perspective of implementation, stabilization,
improvement and rationalization in an ICFR context. Invited to several conferences he has presented a
variety of topics related to ICFR including implementation, process improvement, and control
rationalization.
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Track 3 - Info Management / Technology
IT/IM Risk Assessments and Security Audits
Nancy Rector, CPA, CA, CISA, CIA, CISSP, CIPP/C, CRMA, Partner, Deloitte LLP
Chris Close, Manager, Deloitte’s Enterprise Risk Practice
LEVEL: Intermediate
An internal audit function must consider an organization’s IT security posture, as it is a foundational
element for almost all business processes, and security is often not fully considered - or not considered
at all - through traditional audits of functional or program areas. Furthermore, there is an increasing
level of awareness and expectations related to IT security; with major IT security breaches reported
weekly, impacting the reputation and financial results of organizations.
11:10am - 12:10pm
Concurrent
Session 6
Through technology and other business process transformation, the IT environment is often complex
and dynamic within an organization. Given this, a security audit must first consider an organization’s
entire IT audit universe, and determine those areas of highest inherent risk that merit further
attention. This is done through an IT security risk assessment framework that leverages leading
practice (e.g., ISO, COBIT), with specific criteria customized to the organization’s industry and IT
environment. The assessment provides valuable insight, acting as a planning tool to determine the
‘what’ and ‘when’ of an IT security audit. Given its dynamic nature and importance, components of IT
security should typically be included in each annual audit plan.
Security components of higher inherent risk should be initially audited, and would generally include
more frequent follow-up. These components typically include security governance, network security,
and the managing of vendors. Although the move to third party IT service providers and ‘the cloud’
does not necessarily present more or less risk, it does introduce different risks that must be
appropriately managed (and audited).
Nancy Rector has been working in the field of security, risk management, controls and auditing for over
24 years. Nancy is the Marketplace Leader for Deloitte's Enterprise Risk Service (ERS) in the Ontario
Region. Nancy’s extensive experience involves numerous aspects of audit, governance, controls, and
risk management. She has led internal and external audits and reviews related to security, governance,
financial controls, grants and contribution programs, project management, information technology (IT),
information management (IM), privacy, and others. Nancy also has a wealth of experience with riskbased internal audit plans and corporate risk profiles, enterprise and IM/IT risk management. Nancy is
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a frequent guest speaker on the topics of internal audit, risk management, privacy, and security,
particularly as these topics relate to the public sector.
Chris Close has provided IM and IT internal audit, consultation, and risk assessment services over the
last 12 years. During this time, Chris has worked with public and private sector organizations in
developing and assessing their security, privacy, and information management practices.
Track 4 - A Fresh Look at Values, Ethics and Fraud
Spot the Red Flags before Fraud and Ethics Issues Destroy Value
Richard Arthurs, CMA, MBA, CIA, Director of Internal Audit, Altalink
LEVEL: Intermediate
11:10am - 12:10pm
Concurrent
Session 6
Internal Audit can play a critical leadership role to influence how proactive your organization is at
building an ethical culture with smart fraud controls. This starts with a comprehensive fraud risk
assessment. Then it requires support and tone from the top. Optimizing an ethical culture is a never
ending continuous improvement and educational exercise. Many companies think they are very ethical
and have great fraud controls. All it takes is one real issue to destroy value. Are you ready to lead the
enhancement of fraud prevention, detection and reaction readiness? In this session you will hear
about leading practices and real life fraud stories that may surprise you.
Richard Arthurs has over 20 years experience in finance, accounting, internal audit and risk management. He has
managed fraud investigations all over the world for a US fortune 500 company. As an Internal Audit Director he
places great value on working with a highly ethical leadership team and business. He know how Internal Audit is
able to play a significant leadership role as a trusted strategic advisor of fraud risk assessment controls, and
ethics.
Track 6 - The Modern Auditor: Leader and Agent of Change
L'audit interne à la CSST : le long chemin vers la reconnaissance
Guy Lavallée, CPA, CA, Directeur de la vérification interne, Commission de la santé et de la sécurité du
travail (CSST)
Michel Harvey, CPA, CA, Chef d’ équipe de la vérification interne, Commission de la santé et de la
sécurité du travil (CSST)
LEVEL: Intermediate
French Only – No Translation will be provided
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La fonction d’audit interne, de par son rôle, se condamne à exceller de façon continue. Mais encore
faut-il que les acteurs de gouvernance et les gestionnaires reconnaissent la valeur ajoutée de notre
profession.
MM Harvey et Lavallée, respectivement chef d’équipe et directeur de l’audit interne à la Commission
de la santé et de la sécurité du travail du Québec (CSST), traiteront des bons et moins bons coups des
quinze dernières années. Ils démontreront comment la direction de l’audit interne, formée de 16
professionnels et techniciens aux profils complémentaires, a graduellement gagné ses lettres de
noblesse au sein de cette organisation de près de 4 000 employés.
11:10am - 12:10pm
Concurrent
Session 6
Ainsi, ils aborderont, notamment, les services offerts en matière d’enquêtes administratives,
l’approche d’accompagnement et de validation des projets en développement, ainsi que les relations
avec les autres commissions d’accident du travail canadiennes et américaines. Les conférenciers
traiteront également du rôle de l’audit interne à la CSST en matière de gestion intégrée des risques, de
la relation avec le comité d’audit (dans un contexte de paritarisme syndicats-employeurs) et, enfin, des
mesures pour assurer la qualité des travaux.
L’approche bilingue, concrète et interactive vise à impliquer de façon optimale les participants de
l’ensemble du Canada, lesquels posséderont idéalement un certain bagage en audit interne.
En conclusion, en paraphrasant le slogan d’une marque de saucisses bien connue, MM Harvey et
Lavallée feront la démonstration que « plus de gens veulent des auditeurs internes parce qu’ils
performent, et ceux-ci performent parce que plus de gens en veulent
12:15pm – 1:15pm
1:15pm – 2:15pm
Lunch
Concurrent
Session 7
Track 1 - Strategically Positioning the IA Function
Auditing P3 and AFP Arrangements: Challenges, Opportunities and Lessons Learned
John Reed, Vice-President, CCAF-FCVI
Rick Kennedy, CPA, CA, CISA, CFE, CISM, Chief Internal Auditor and Assistant Deputy Minister, Ontario
Internal Audit Division, Ministry of Finance
LEVEL: Advanced
Private-Public Partnerships (P3s) and Alternative Financing and Procurement (AFP), have become
common approaches used by Canadian governments for delivering large complex public infrastructure
projects. Recent projects across Canada have included educational institutions, hospitals, detention
centres, courthouses, transportation, bridges, wastewater treatment facilities, and energy projects.
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There are now P3/AFP projects (planned, underway or completed) in virtually all provinces. In 2012, 27
of the 100 largest public infrastructure projects underway in Canada were P3s, with a total value of
over $30B. These delivery models can create challenges for governments in ensuring proper oversight,
allocation of risk, sufficient transparency, and achievement of value-for-money.
These delivery models also pose challenges - and opportunities - for internal and external public sector
auditors. Accordingly, this presentation will address questions such as:
• What are the unique characteristics of P3/AFP delivery models compared to traditional approaches?
• What are the key issues and risks auditors need to address when contemplating auditing such
projects?
• What new opportunities exist for auditors to add value?
In addition, the paper will describe lessons learned by Canadian and international public sector
auditors based on actual experiences in auditing such delivery models.
1:15pm – 2:15pm
Concurrent
Session 7
John Reed is the CCAF's Vice-President of Performance Audit, heading up the Foundations’ performance auditrelated capacity building initiatives, including training, methodology development, and research. On loan from the
Office of the Auditor General of Canada, he has extensive experience in undertaking legislative performance
audits in a number of federal departments and agencies including National Defence, Foreign Affairs and
International Trade, CIDA, Environment Canada, and Health Canada. Mr. Reed spent many years leading audits of
environmental programs and sustainable development strategies for the Commissioner of the Environment and
Sustainable Development and headed up the Working Group on Environmental Auditing of the International
Organization of Supreme Audit Institutions.
Prior to joining the Office, Mr. Reed spent more than a decade in environmental positions in the petroleum
industry, with wide ranging responsibilities related to regulatory and public policy development, strategic
environmental planning, risk communication, issues management, and environmental auditing. He was a cofounder of the Canadian Environmental Auditing Association and served as its President and Past-President.
Richard (Rick) Kennedy graduated from Trinity College at the University of Toronto where he received his Degree
in Business Commerce. Rick also holds a Chartered Accountant (CA) designation, a Certified Information Systems
Auditor (CISA) designation, a Certified Fraud Examiner (CFE) designation, and a Certified Information Security
Manager (CISM) designation.
Prior to joining the Ontario Public Service (OPS), Rick worked for over nine years as a Senior Audit Manager with
Arthur Andersen & Co. Rick officially entered the OPS as the Chief Accountant and Senior Financial Consultant for
the Pension Commission of Ontario in 1991.
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Prior to his position as the Chief Internal Auditor and Assistant Deputy Minister, Rick worked in the Ontario
Internal Audit Division (OIAD) as an Audit Director, supporting the Ministries of Education and Training, Colleges
and Universities client portfolios. There he revitalized the Audit Service Team, transforming it into one of the
largest and most highly rated Audit Service Team within OIAD. Since November 2005, Rick has been serving as the
Chief Internal Auditor and Assistant Deputy Minister for OIAD, leading over 200 staff and providing high-quality,
independent assurance and advisory services to the Ontario Public Service.
Rick’s leadership has helped to re-engage and re-vitalize the OPS Corporate Audit Committee, and his
commitment to raising the bar has effectively positioned OIAD for service excellence in supporting the evolving
needs of clients.
Rick is presently the Vice-Chair on the Board of Governors for the Canadian Comprehensive Audit Foundation
(CCAF). In addition, Rick is the Co-Chair of the Government Internal Audit Council of Canada, which includes Chief
Audit Executive representatives from across Canadian Public Sector internal audit functions that collaborate on
internal audit better practices, training, research and other key initiatives.
Track 2 - Enhancing Internal Audit Effectiveness
Leçons de mes 20 ans dans le business de l¹audit interne
Olivier Lecat, MBA, CIA, ICD.D, Formerly SVP Internal Audit at National Bank of Canada & Former
Chairman of the CIIA
1:15pm – 2:15pm
Concurrent
Session 7
LEVEL: Advanced
French Only – No Translation will be provided
Quelques leçons et conseils pratiques issus de son expérience de vingt années en qualité de cadre
supérieur et de dirigeant principal de l’audit dans la fonction d’audit interne au sein de deux
institutions bancaires canadiennes importantes :

Pratiques opérationnelles exemplaires

Communications verbale et écrite

Ressources humaines

Expertise et compétences du personnel au service de l’audit

Gouvernance
M. Olivier Lecat a assumé les fonctions de premier vice-président – Audit interne, de la Banque Nationale Groupe
financier au sein de laquelle il était responsable des activités de l’institution en matière d’audit interne et de
gestion des risques. Avant de se joindre au Groupe en septembre 2001, M. Lecat occupait le poste de viceprésident, Audit interne, au siège social de la Banque Royale à Toronto. Il a aussi travaillé pendant plusieurs
années dans le domaine de la trésorerie et des marchés financiers de la Banque Royale à Paris, à Montréal, à
Toronto et au siège régional de Hong Kong.
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Outre ses activités professionnelles, il fut président du Conseil canadien de l’Institut des auditeurs internes (IAI) de
2006 à 2008 et président du conseil d’administration de la section de Montréal de l’IAI de 2004 à 2006 dont il est
toujours membre
En 2009, il a reçu le Prix reconnaissance pour services exceptionnels de l’Institut des auditeurs internes du Canada
et en 2008, le prix Robert E. Gobeil de la section de Montréal de l’IAI.
Track 3 – Info Management / Technology
Internal Audit in an SAP Environment
Amitabh Dubey, CIA, CISA, CGA, CPA, Director, PricewaterhouseCoopers
Joanne Gorenstein
LEVEL: Intermediate
1:15pm – 2:15pm
Concurrent
Session 7
In the last decade, changes in the economic environment have required organizations to do more with
less while managing risk and improving controls. The economic environment and increased legislation
over recent years have changed perceptions and the priority of stakeholders and they are now paying
closer attention to risk management, controls and compliance while strategically pursuing process
optimization and cost reduction. In the Government sector, the Treasury Board Secretariat (TBS) has
introduced a series of initiatives to strengthen financial management in government, which includes
the Policy on Internal Control (PIC). PIC requires government departments to have in place a robust
system of internal control over financial reporting. This emphasis has put pressure on organizations to
leverage technology to deliver stakeholders expectations.
SAP offers tremendous power as a complete business solution with automation of processes and
controls. However, SAP is a complex system that requires a high degree of configuration, which
presents inherent challenges and creates risks related to implementation, maintenance, and its use. In
our experience, many organizations using SAP have challenges managing their risk and do not get the
best returns from their investment in SAP. This interactive session with real life case studies will
provide a perspective on how internal audit can add significant value in evaluating and improving the
effectiveness of business processes, risk management, and controls in an SAP environment.
Amitabh (Amit) Dubey is a Director in the Risk and Controls team within PwC’s Canadian Consulting & Deals
practice. He is the key subject matter expert for audit and consulting services within the SAP IT General Controls
and Business process controls space and is the Canadian firm’s lead expert on PwC’s proprietary SAP audit and
assessment tool (ACE). He has over fifteen years of experience in the audit of financial statements and related
systems and has worked on various engagements for government departments. Additionally, Amit has led
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projects spanning financial statement audit support, project implementation assurance, as well as consulting
engagements for SAP clients.
Track 4 - A Fresh Look at Values, Ethics and Fraud
Theft, Abuse, and Cooking the Books: Ethics within Canadian Organizations
Michelle Vincent, MBA, Director, Ethics Advisory Services, ClearView Strategic Partners Inc.
Archie Thomas, CIA, FCMA, CFE, C. Dir, Consulting Internal Auditor
LEVEL: Intermediate
What are Canadians’ perceptions about ethics in their workplace?
Recent research by ClearView Strategic Partners Inc. sheds new light on the current opinions and
experiences of employees within Canadian private, public, and not-for-profit organizations, and
provides Internal Auditors with valuable insights they can apply within their organizations.
1:15pm – 2:15pm
Concurrent
Session 7
In 2013, through its research partner Ipsos Reid, ClearView surveyed over 1000 working Canadians on
items such as: Tone at the Top, Codes of Conduct, misconduct, reporting, retaliation, investigations,
incentives, and performance pressure.
Michelle Vincent has an MBA and a Graduate Diploma in Health Industry Management. She has worked in both
the public and the private sectors in project management, performance measurement, and consulting capacities.
At ClearView, Michelle is responsible for leading the Ethics Advisory Services team. This includes coordinating
ClearView’s research and analysis activities, which are primarily aimed at better understanding ethics and
compliance programs, ethics risks, ethical corporate cultures, and soft controls. The goal is to offer organizations
insights and services to improve ethics governance, ethics risk management, and ethics program performance.
Archie Thomas is a Consulting Internal Auditor in risk, control, governance, quality and training. He has worked in
fifteen countries in mining, energy, utilities, retail, education, and government. He is on the Advisory Board of
Willis Energy Services, on the Advisory Council of ClearView Strategic Partners Inc, on the faculty of The Directors
College, an IIA Distinguished Faculty Member and a qualified internal audit Quality Assessor/Validator.
As both a Certified Internal Auditor and a Chartered Director, he brings a unique blend of perspectives to assessing
risks and controls related to strategy and objectives.
Archie is nominee for Director at Large and Chair of the Audit Committee of the global IIA and currently serves on
the Professional Issues Committee.
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Track 5 - Auditing in the Public Sector
Effectively Auditing the Policy on Internal Control: Lessons Learned
Sandra Lalli, Senior Consultant, Interis Consulting/BDO Canada LLP
David Prime, Partner, Interis Consulting/BDO Canada LLP
LEVEL: Basic
This presentation will give auditors an in-depth understanding of the Treasury Board Policy on Internal
Control(PIC) and its defined expectations for implementation, as well as provide lessons learned from
previous audits of the PIC which can be applied to refine the implementation of this policy at all level of
controls. The presentation will also provide insight into the role internal audit can play in implementing
PIC beyond auditing.
1:15pm – 2:15pm
Concurrent
Session 7
The presentation will begin with an overview of the PIC, the policy objectives, and the expectations for
implementation which have been defined for federal departments and agencies. The presentation will
describe the approach and methodology which can be used to audit the PIC through the three key
areas of internal controls: entity level controls, information technology general controls (ITGCs), and
business process controls. The presentation will highlight the key frameworks and guidance that
auditors can rely on when developing audit objectives and criteria and the overall audit program. The
presentation will then go on to describe key lessons learned from our experience auditing PIC;
particularly as these lessons relate to the strengths and weaknesses in the various approaches applied
across the government to implement PIC at all levels of internal control. The presentation will include a
segment that explores the role of internal audit in implementing PIC beyond simply auditing. This
section will effectively make links between the lessons learned section by describing where and how
internal audit can be strategically positioned and leveraged by Finance groups to implement PIC.
Sandra Lalli has over six years of experience delivering audit and evaluation engagements, providing risk
assessment and management expertise, conducting process transformation, and implementing control systems.
Sandra's experience varies extensively across federal organizations, including: Treasury Board, Employment and
Skills Development Canada, Citizenship and Immigration Canada, Canada Border Services Agency, and Canadian
Museum of Civilization Corporation. Sandra has a Bachelor of Commerce and an MA Public Policy and
Administration, both from Carleton University.
David Prime has over thirty years of experience in auditing, risk management, project management, information
technology and management consulting. For the past several years, David has worked extensively with his clients
in the areas of governance, risk management, control and performance.
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Track 6 - The Modern Auditor: Leader and Agent of Change
Be a part of the changing face of internal audit
Kendra MacDonald, CIA, CPA, CRMA, CISA, CFA, Partner, Atlantic Marketplace Leader, Enterprise Risk,
Deloitte
LEVEL: Basic/Intermediate
Change is happening more rapidly than ever before. Most industries are expected to go through major
disruption through innovation over the next few years. What does innovation mean to you? In your
role as internal auditor, how do you challenge yourself and your organization to think differently about
potential new threats and new opportunities like crowd funding, cyber-intelligence, social media, big
data, cloud computing, mobile wallet, 3-D printing, artificial intelligence, etc.?
1:15pm – 2:15pm
Concurrent
Session 7
Innovation is not only about new products and technologies. It includes changing existing processes to
be more efficient, incorporate more technology or send certain activities offshore. It also includes
finding ways to improve the talent experience to increase retention and productivity. Is your
organization fully leveraging new tools and technologies available today to increase revenue, reduce
cost and maximize the talent experience?
As an internal auditor, you have a unique opportunity to push the organization to think harder about
what is coming on the horizon that could fundamentally disrupt the business and to incorporate
innovative ideas into the recommendations that you make. Increase your understanding of the latest
innovation trends so that you are a catalyst for change in your organization.
Kendra MacDonald specializes in the areas of governance, internal audit, information technology audit, internal
control certification including Sarbanes-Oxley 404 and National Instrument 52-109 compliance, security, privacy
and risk management. Kendra has worked with a number of clients across multiple industries, small and large,
public and private.
Kendra recently joined the Deloitte Innovation Council as the representative for the Eastern Region as Deloitte
continues to work to build innovation into all that it does.
2:15pm – 2:45pm
Exhibits and Coffee Break
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Keynote Presentation
Raising the Bar
Carman Lapointe, Under-Secretary-General , United Nations Office of Internal Oversight Services
The best way to demonstrate the value of accountability is to lead by example. To succeed, internal
auditing must not only internalize the challenges faced by its stakeholders but also clearly articulate its
own role, niche and contribution. This session will map out how internal oversight in the United
Nations has set its own bar and holds itself and others accountable for delivering results that make a
difference.
Ms. Carman L. Lapointe of Canada was appointed as Under-Secretary-General for Internal Oversight Services for
a five-year term starting on 14 September 2010.
2:45pm – 4:00pm
General Session
Prior to this appointment, she was director of the Office of Audit and Oversight at the International Fund for
Agricultural Development in Rome, and from 2004 to 2009, she was the Auditor General of the World Bank Group.
Ms. Lapointe has also held chief oversight positions in a number of Canadian crown corporations. Among them:
Corporate Auditor with Canada Post Corporation; Auditor of the Bank of Canada; Vice President, Internal Audit
and Evaluation with Export Development Canada. She has served as Chairperson and member of the Audit
Committee of the Organization for Security and Co-operation in Europe and as Audit Committee Member for
UNRWA. In 1994-95, Ms Lapointe was Chairperson of the Institute of Internal Auditors, the profession's global
organization. She has also served on the Criteria of Control Board of the Canadian Institute of Chartered
Accountants and on a standards task force for the International Federation of Accountants.
A Canadian national born in Virden, Manitoba, Ms. Lapointe is a graduate of the Financial Management Program
in Internal Auditing from Algonquin College in Ottawa and is a Certified Internal Auditor, a Certified Fraud
Examiner and holds a Business Ethics Certificate from Colorado State University and a Certification in Control SelfAssessment.
6:00pm – 11:00pm
Reception, Dinner and IIAC Awards
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Wednesday, October 8, 2014
7:15am – 12:00pm
7:15am – 8:00am
Registration
Breakfast
Keynote Presentation
Possible Issues of the day that should be of importance to public and private sector executives and
auditors.
Chantal Hébert
This session will include a presentation by Chantal followed by a moderated session with the speaker.
The speech will include Chantal’s usual current affairs experience and knowledge with an angle
towards internal audit and the importance of clearly communicating results and reports publicly.
8:00am – 9:10am
General Session
As the National Affairs writer for the Toronto Star, Chantal Hebert is an influential voice on major national issues
of the day. But what makes her perspective unique is that, more than any of her peers, she has immersed herself
in French-English duality that defines this nation. Fluently bilingual, she is an outstanding choice for national
conferences and able to provide insight into the many different cultures that make up Canada's political reality.
In addition to her role at the Star, Hebert is also a columnist for Le Devoir in Montreal, and a weekly participant
on the "At Issue" political panel on CBC's The National.
In her acclaimed book, French Kiss: Stephen Harper's Blind Date with Quebec, Hebert offers a brilliant
examination of our changing political future, one that involves living with Quebec rather than just wooing it.
Stephen Harper would not have gained power without the Conservatives' surprising ten seats in Quebec, Hebert
says. Now, the future success of his government hinges on whether he can sustain a long-term relationship with
the province. Hebert, as usual, gives an incisive and non-partisan account of the situation. Hebert is also a
regular participant in many television and radio current affairs programs, in both national languages.
Track 1 - Strategically Positioning the IA Function
La gestion de nos fournisseurs et impartiteurs. Sommes-nous à risques !
Jean-Charles Dion
9:20am - 10:20am
Concurrent
Session 8
LEVEL: Advanced
French Only – No Translation will be provided
Une organisation lorsqu’elle décide de faire faire, comment doit-elle gérer ses relations avec ses
fournisseurs, sous-traitants, impartiteurs, ... Et lorsqu’une organisation décide de faire, comment doitelle s’organiser ? Au cours de la présentation nous explorerons ces questions et les risques qui y sont
attachés. De plus, il sera proposé des avenues de contrôle.
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M. Dion est expert-conseil de la conformité des dispositions législatives, normes et référentiels (Bâle III, SOX, 198,
COSO, COBIT, ITIL, ISO 17799, ISO 27001) ainsi qu’en gestion de risque et de gouvernance. Il possède plusieurs
réalisations à son actif dont la modernisation de services, la gestion et l’optimisation des ressources ainsi que
l’évaluation de la gestion administrative et opérationnelle. M. Dion est reconnu pour ses compétences
multidisciplinaires permettant d’offrir assistance et transfert du savoir. Il favorise la concertation dans
l’élaboration et le choix de solutions et le maintient la continuité dans les relations d’affaires.
Track 2 - Enhancing Internal Audit Effectiveness
Auditing High Risk Projects
Pawan Jalan, CIA, CISA, CPA, PMP, CA (India), Senior Audit Manager, TD Bank Group
LEVEL: Basic
9:20am - 10:20am
Concurrent
Session 8
Project Audits are increasingly becoming the focus of attention for various stakeholder groups in a
corporate setup. The Business wants to deliver on time to maximize benefits and increase
shareholder value. Senior management wants assurance that enterprise resources are being
effectively used. Risk management is building change management frameworks to ensure that the
business effectively manages the operational impacts of a project’s implementation. And if your
organization is a regulated body, you want to ensure the regulators are satisfied with the
effectiveness of projects implementing critical changes in the business environment.
The objective of this session is to provide an overview on the what, why and how of Project Audits,
specifically looking at reviewing the effectiveness of project controls while in execution mode prior to
implementation. This will help you enhance the effectiveness of your audit strategy and methodology
given the current environment is resulting in audit groups allocating an increasing portion of their
annual audit plans on Project Audits.
Pawan Jalan has 9 years of experience in risk-based pre-implementation audits of large, complex and high-risk
projects within the Canadian banking industry including projects involving systems implementation, business
process transformation, business process outsourcing, infrastructure optimization and organizational
restructuring. He has strong experience in developing and continuously improving project audit strategy, process
and methodology.
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Track 3 - Info Management / Technology
Assessing Your Organizations Cyber Security Risks
Muwaffaq Mashaal, ISMS Provisional Auditor, CRISC, CGEIT, CISM, CISA, CISSP, CABM, Independent IS
Consultant
LEVEL: Intermediate
Cyber attacks are an inevitable part of life today. The impact of loss or damage to either financial or
non-financial data can be devastating and the financial and reputational costs of not being prepared
against such attacks are significant. Estimates suggest the global financial impact of cybercrime is
US$114 billion; companies are thought to bear almost 80% of those costs. The nature of these attacks
and the perpetrators behind them are always changing. Hacktivists, organized criminals, competitors,
and even rogue governments are mounting attacks with a high level of sophistication and persistence.
Patching servers and installing intrusion detection systems is no longer enough to protect your critical
assets and operational processes.
9:20am - 10:20am
Concurrent
Session 8
Cyber Security is a business issues first – not solely an IT issue. To reduce the risk requires a businesswide understanding of the threats, safeguards, and responses involved. Preparing your people,
processes, infrastructure and technology to resist an attack is crucial. Learn what you can do.
Muwaffaq Mashaal has over twenty five years of extensive experience in all aspects of information systems
processing, risk management, and information systems security review assignments on a variety of computing
environments with extensive experience in cyber security, data security, governance, forensic, fraud
investigation, data analytic, and information security frameworks. As one of the first certified Canadian PCI
Qualified Security Assessor (QSA)’s; Muwaffaq worked with several organizations in the financial,
telecommunication, education, service and health sectors to design, develop and implement necessary controls
to meet their Payment Card Industry (PCI) compliance requirements. He was the first certified ISO 27000 ISMS
Provisional Auditor in Canada where he worked with different private and government organizations assessing
their compliance and delivered a pragmatic remediation road map to compliance. He focuses on helping clients
develop sustainable security controls that aligned with their business objectives in a very cost effective manner.
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Track 4 - A Fresh Look at Values, Ethics and Fraud
Values and Ethics: What is Internal Audit's Role
John Gilhooly, CPA, CA, CIA, CRMA, Senior Manager, Risk & Compliance, Interis Consulting/BDO
Canada LLP
Vince DaLuz, CAE, Employment and Social Development Canada
LEVEL: Basic
This presentation will give auditors a high-level understanding about the requirement for
organizations to develop strong values and ethics programs.
9:20am - 10:20am
Concurrent
Session 8
The presentation will explore how Internal Audit (IA) should be supporting these roles by helping to
determine appropriate governance and risk management approaches based on the CAE’s more
fulsome understanding of the value and ethic risks in the organization, the controls in place, and the
organization’s capacity to manage them. The presentation will begin with an overview of the Treasury
Board Value and Ethics Code for Public Sector, the policy objectives, and the expectations for
implementation which have been defined for federal departments and agencies. The presentation will
go on to describe the approach and methodology which can be used to audit Values and Ethics
through the key areas of internal controls: entity level controls and business process controls. This
section of the presentation will highlight the key frameworks and guidance that auditors can rely on
when developing audit objectives and criteria and the overall audit program. The presentation will
then go on to describe key lessons learned from our experience auditing Values and Ethics. The
presentation will include a segment that explores the role of IA in developing a strong values and
ethics program and culture of an organization. This section will effectively make links between the
lessons learned section by describing where and how IA can be strategically positioned and leveraged
by Human Resources, Disclosure Officers and Operational groups to enhance the value and ethics
program
Mr. John Gilhooly has over 30 years of experience in internal audit, financial management, process improvement
and project management. John has extensive experience leading internal audit engagements for federal
government clients including serving as project director of multi-year co-source internal audit services provided
for Human Resource and Skills Development Canada, the Senate of Canada, Treasury Board Secretariat, PWGSC,
International Development Research Canada, Canada Border Services Agency and Standards Council of Canada.
John chaired a 2 day conference with Federated Express and has done several training presentations on Values
and Ethics and TBS Policy on Internal Control.
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Track 5 - Auditing in the Public Sector
Public Sector Emerging Issues and Initiatives – The IIA and The IIARF
Elizabeth MacRae
Bruce Sloan
LEVEL: Advanced
The session will explore emerging issues and “hot topics” in public sector internal auditing and
highlight The IIA’s recent initiatives in this respect - both through its international Public Sector
Committee (PSC) and its Research Foundation, the IIARF. Topics include public sector audit committee
leading practices, transparency in reporting, maintaining effective stakeholder relationships and
more. The session will also share the results of recent IIA public sector research where the elements
necessary for effective internal audit performance were discussed along with global public sector
trends and challenges.
9:20am - 10:20am
Concurrent
Session 8
The session will seek participants’ views of the needs of public sector audit practitioners where The IIA
may be able to offer additional support.
Elizabeth (Libby) MacRae is the principal author of The Institute of Internal Auditors Research Foundation’s 2009
publication Internal Audit Capability Model (IA-CM) For the Public Sector. She was the lead researcher developing
the model on behalf of the Foundation, in collaboration with the World Bank. Subsequently, she has provided
numerous workshops, presentations and advice internationally on using the model to improve the effectiveness
of internal auditing. In particular, she has made presentations at the following IIA International Conferences: •
San Francisco International Conference • Atlanta International Conference • Boston International Conference
Public Sector Forum • Johannesburg, South Africa, Global Forum and International Conference In addition, she
facilitated workshops on the IA-CM with IIA Australia in 2009 and made a presentation at the European
Commission’s annual internal audit conference in 2011. In 2012, she also co-facilitated an IIA Training Course on
how to use the IA-CM to assess the maturity of an internal audit activity and develop an action plan to improve
internal audit capabilities. She has been a member of The IIA for over twenty years during which time she was
President of the local IIA Ottawa Chapter, a member of the international Professional Issues Committee from
1996 to 2004, a member of the International Internal Audit Standards Board from 2004 to 2011, and a member
of the 2008 Vision for the Future Task Force that recommended changes to the international Professional
Practices Framework. She is currently a member of The IIA’s international Public Sector Committee.
Brian Sloan is a Senior Principal with the Office of the Auditor General of Canada. In this capacity he has led
performance audits of a broad range of government programs and departments. These include department
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specific audits and government wide audits in the areas of financial management and control, risk management
and internal audit. Mr. Sloan led the most recent government wide assessment of internal audit and
departmental audit committees.
Mr. Sloan is the Office’s internal specialist in the areas of procurement and internal audit. He is an active
member of the Institute of Internal Auditors and has twenty years of service on various International committees.
He currently serves on the Institute’s Public Sector Committee.
He holds a Bachelor of Arts (Economics) degree from Carleton University. He is a Chartered Public Accountant, a
Chartered Accountant and has a Certification in Risk Management Assurances
Track 6 - The Modern Auditor: Leader and Agent of Change
Can Your Audit Function be an "EPIC FORCE " in your Organization?
Paul Wallis, CIA, CMA, CISA, CRMA, Director – Internal Audit, City of Vaughn
9:20am - 10:20am
Concurrent
Session 8
LEVEL: Advanced
Internal Auditors have a choice. They can give emphasis to policing and protection or they can give
emphasis to learning and consultation. The choice is ours. Do we become part of the business and
share our expertise and knowledge or do we do “what we think is best for the organization” and
remain remote and detached? This session will demonstrate ten principles that will make your Audit
Function an "EPIC FACTOR" in your organization. The principles are Educate, Participate, Integrate,
and Communicate (EPIC); Facilitate, Appreciate, Conserve, Tolerate, Originate, and Respect (FACTOR)
Learn how the principles can make a difference!!!
Paul Wallis joined the City of Vaughn in August 2012. Prior to joining the City, Paul was the Head of Internal
Audit for the Region of Peel in Ontario and, prior to that held various Audit Director positions in the Province of
Ontario. Paul has over 35 years of Internal Audit experience, representing a variety of businesses including
manufacturing, natural gas transmission/distribution, financial services and government. He is an active
speaker, having presented in the United States, Africa and the Caribbean and is a facilitator/for the IIA in both
Canada and the United States.
10:20am –10:50am
Exhibits and Coffee Break
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Keynote Panel Presentation
Auditors Rising to New Challenges
Moderators: Brian Brown, Jennifer Robinson
Panelists: Larry Harrington, Michael Ferguson, Hélène Fortin
Abstract not available
Brian Brown CIA Mr. Brown has served the profession in leadership capacities for many years as Winnipeg
Chapter president, Canadian representative on the North American and Global Boards, as a member and Chair of
the IIA Canada Board, and as a member of the international Professional Issues Committee. He has been a
tireless advocate for the profession, representing Canadian internal auditors with governments, regulators, other
professional associations, corporate directors, and senior executives. Over his career, Mr. Brown has served as
Chief Audit Executive for five Canadian organizations, currently with the Canadian Grain Commission.
10:50am – 12:05pm
General Session
Jennifer Robinson, Director, Audit Communities, joined the Office of the Comptroller General in January 2006 to
provide departments and agencies with support, advice and guidance for the recruitment, appointment and
tenure management of Departmental Audit Committee (DAC) Members. In April 2012, Jennifer was appointed
Director of the newly created Audit Communities Division whose mandate is to enable the development,
management and engagement of a professional, sustainable internal audit community. The audit community
within the Canadian federal government consists of internal auditors, Chief Audit Executives (CAE) and those
involved with DAC – including external DAC members, Deputy Ministers, CAEs, CFOs and DAC Secretariat support
staff. Jennifer started her public service career in communications at Health Canada in 2000 before moving to the
Treasury Board Secretariat in 2001. She held positions in the Classification Division, the Public Service
Modernization Act Office and the Strategic Communications and Ministerial Services Branch.
Lawrence J. Harrington is vice president of Internal Audit for Raytheon Company. He was elected to this position
in August 2004. Raytheon Company, with 2012 sales of $24 billion and 68,000 employees worldwide, is a
technology and innovation leader specializing in defense, security and civil markets throughout the world. From
2010 to 2014, Harrington served as Raytheon’s Executive Diversity Champion. In this role, he provided senior
leadership, sponsorship and support for Raytheon’s diversity strategy to advance the company’s culture of
diversity and inclusion.
Harrington has spent most of his career in finance and internal audit. He has also been vice president of Human
Resources and vice president of Health Operations at Aetna Inc. Harrington is a Certified Public Accountant and
Certified Internal Auditor; he has been chief audit executive for several global Fortune 500 companies, including
Staples, Aetna Inc. and LTV. A member of the Institute of Internal Auditors, he is past president of the North
American Board of Directors and currently vice chair of the Global Board of Directors. He has been a frequent
speaker at seminars on auditing, change management, negotiation, and people development and motivation.
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Michael Ferguson, FCA, was appointed Auditor General of Canada on 28 November 2011. Prior to this
appointment, he served as the Deputy Minister of Finance of New Brunswick and Secretary to the Board of
Management for the Province of New Brunswick from 2010 to 2011. Mr. Ferguson held the position of
Comptroller for the province of New Brunswick from 2000 to 2005. He was also Auditor General of New
Brunswick from 2005 to 2010. He is a past president of the New Brunswick Institute of Chartered Accountants
and served a three-year term as a member of the Public Sector Accounting Board. Mr. Ferguson was elected to
the Fellowship of the New Brunswick Institute of Chartered Accountants in 2011.
Hélène F. Fortin FCPA, FCA, ICD.D-IAS.A is Partner, Audit, Assurance and Accounting Division at Gallant &
Associés, a Quebec tax firm. Hélène became a CA in 1982 while working with Coopers & Lybrand, now
PriceWaterhouseCooper. From 1985 to 1989, Hélène was in charge of acquisitions for Quebecor Inc. during an
intensive growth period. She then returned to practicing public accountancy as Audit, Assurance and Advisory
Partner. She has been actively involved with the Canadian Institute of Chartered Accountants since 1982 and has
lectured in Accounting and Auditing for 20 years at many Quebec universities both at the undergraduate and
graduate levels.
Hélène is currently a member of the Board of Directors of Assuris, TMX listed corporation BLU, Concordia
University, VoiceAge, ICD Montréal, Loto Quebec (chair). In the public sector, she also serves on the audit
committees of the Public Service Commission and of Agriculture/AgriFood Canada. Former directorship positions
include: CBC Radio-Canada, Hydro-Quebec, Infrastructure Québec (chair), TMX listed corporation GBV (chair),
Foundation of Stars, Armand-Frappier/INRS Foundation and the audit committee of the Canada Economic
Development Agency for the Quebec Regions.
12:05pm – 12:20am
Closing Session
Thank you and conference close
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Data Analysis – Population Analytics
Don Dickie
This half-day session will explore various “population analytics” techniques used during the Planning
phase of the audit. Emphasis will be placed on bounding the population, sub-dividing populations,
and determining which subsets warrant further investigation. Selection of appropriate subsets will be
linked to the risk assessment and evidence collection methods. Statistical techniques such as
distribution shape, central tendency and correlation will be explained, and participants will learn how
to narrow possible population subsets down to the critical few to be examined during Conduct phase
of the audit. Participants are encouraged to come prepared with questions on how to apply these
techniques to their specific audits.
Registration Fee: $295.00
1:00pm – 4:30pm
Junior Auditor
Training
Don Dickie is a professional statistician who has spent significant time in Internal Audit. This experience has
provided a unique opportunity to understand how the needs of the Auditor can be addressed through the
appropriate use of statistical sampling techniques. Since 2003, Don has developed and taught seminars for
Internal Auditors that specialize in various methods of random and judgmental sampling, the calculation of
sample size and development of a strategic sampling approach that minimizes cost and maximizes information.
Don is a recognized authority in Statistical Sampling and has consulted and trained Internal Auditors within the
Federal Governments of Canada and the United States as well as private sector companies throughout North
America. Currently, Don is the President for D. A. Dickie Inc. which provides training and consulting specifically
for Internal Auditors, in statistical sampling, measurement, data analysis and how to report findings.
Prior to entering the consulting field full time, Dr. Dickie held a variety of Senior Executive roles with one of
Canada’s largest Crown Corporations, providing leadership in such areas as Internal Audit, Learning and
Development, Corporate Measurement, and Project Implementation. During his 25 plus years within the public
sector, Don was considered the Corporate Authority on Measurement and Statistics.
Don Dickie received his PhD (Statistics and Measurement) from the University of Ottawa, his MSc and BSc
(Kinesiology) also from the University of Ottawa and his BSc (Psychology) from the University of Toronto. Don
received his CIA and CCSA from the Institute of Internal Auditors in 2000.
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High Impact Audit Report Writing
Robert Mainardi, CRMA, CFSA, MBA, Six Sigma, Founder & President, Mainardi & Company
This half-day session will provide an overview of the report writing process, including documenting
audit exceptions. Robert will walk participants through the five component approach to documenting
an audit exception; review the true purpose of the audit report and the corresponding critical
information that should be included; identify and discuss components of “real action”; and reveal the
keys to successful and timely issuance of audit reports. The course will also cover the key components
of a high impact report, including format tips on how to succinctly report on audit exceptions.
1:00pm – 5:00pm
Junior Auditor
Training
Registration Fee: $295.00
Robert Mainardi: After 21 years of working in Internal Audit profession in the financial services industry, Robert
has started his own company which develops and facilitates custom internal audit training as well as evaluating,
creating, and implementing formal audit methodologies. Prior to starting his company, Robert L. Mainardi was
the Vice President of Internal Audit for the Penn Mutual Life Ins. Co. and was responsible for the direction and
oversight of the Internal Audit Department. He was responsible for Penn Mutual’s internal audit activities, as well
as those of its subsidiaries.
Mr. Mainardi’s expertise and experience in continuous auditing has recently been recognized by Wiley & Sons in
his published work – Harnessing the Power of Continuous Auditing. He is an active member of the Institute of
Internal Auditors (IIA) and has been a Distinguished Faculty Member for almost 20 years. He also merited the
Six Sigma Green Belt certification; earned the Qualification in Control Self-Assessment; and is certified to perform
Quality Assessment reviews.
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