THE CANADIAN BOARD
Chair of the Board: Sheila Smigarowski, CA, CIA
Sheila has worked for over 20 years in internal and external audit services and consulting, and currently
serves as the Director, Risk Assurance and Advisory Services for EPCOR Utilities Inc. in Edmonton.
Before that, Sheila served as director of internal audit at North American Construction Group, a publicly
traded construction contracting company, Cameco Corporation, a publicly traded uranium and gold
producer, Peoples Trust, a privately held national trust company and with PRA Group, an internal audit
and consulting service provider to the financial services sector in Canada.
Sheila is an active member of The Institute of Internal Auditors, currently serving as the Chair of the
Canadian Board, a member of the Editorial Advisory Board and a volunteer instructor of IIA Public
Seminars. In the past, Sheila has served on the International Communications Advisory Committee, is
Western Canada District Representative, and a member of the Chapter Relations Committee of North
America. At the local level of IIA she served as the Co-Chair of Canadian Chapter Relations Committee,
Vancouver Chapter President and Saskatchewan Chapter governor.
Sheila graduated with a bachelor’s degree in Accounting with Honours from the University of
Saskatchewan and is a Chartered Accountant (CA) and a Certified Internal Auditor (CIA).
Senior Vice Chair of the Board: Carmen Abela, CIA CCSA
Carmen is the founder and Managing Director of WindReach Consulting Services Inc. in Ottawa and has
over 15 years of professional experience in the fields of internal audit and risk management. An advisor
to senior leaders across the federal government, she remains an active practitioner and is committed to
the development of leading-edge, value added and pragmatic service to her clients. In addition to
holding a Masters degree in Public Administration, she is a Certified Internal Auditor (CIA) and holds a
professional designation in Control Self-Assessment (CCSA).
As an advisor to Central Agencies and federal departments and agencies, Carmen has been at the
forefront of the implementation of significant initiatives related to Integrated Risk Management,
Internal Audit and Internal Control across the government. In so doing, she has established herself as a
pioneer in the development of risk-based management practices and the professionalization of the
internal audit function across the federal community.
For over ten years, Carmen has been an active member of The Institute of Internal Auditors (IIA). After
holding many positions on the Ottawa Board of Governors, she became President in 2008. She is
currently the Director responsible for Canadian Institute Liaison and, nationally, is the Senior Vice-Chair
of the Canadian Board
Past Chair of the Board: Brian Brown, CIA
Brian is a recognized leader in the internal audit profession with over 26 years of experience including
20 years leading Internal Audit departments. He is currently the Chief Audit Executive for the Canadian
Grain Commission, a federal government department based in Winnipeg. Previously, he held the
positions of Vice-President, Internal Audit with The Great-West Life Assurance Company, Director of
Corporate Audit Services with Agricore United and its predecessor, UGG, and various internal audit,
financial, and operating management positions with Sears Canada Inc. He has also provided
independent consulting and education services in the areas of internal audit, risk management, and
governance.
Brian is currently serving as Past-Chair of The IIA’s Canadian Board. He has also served as the Canadian
representative on the IIA's global Board of Directors and North American Board (NAB). He has made
numerous presentations to professional organizations, including The Directors' College and the Institute
of Corporate Directors, and to the Universities of Manitoba and Winnipeg.
Brian is a graduate with honors from the University of Manitoba with a Bachelor of Commerce degree
and holds the Certified Internal Auditor (CIA), Certified Management Accountant (CMA), and Certified
Fraud Examiner (CFE) designations.
Member of the Board and Nomination Committee Chair: Todd Horbasenko, CMA, CIA, CCSA
Todd is a career internal auditor with over 20 years of internal audit experience. He is a Certified Internal
Auditor, Certified in Control Self-Assessment, and is accredited in Internal Quality
Assessment/Validation by the Institute of Internal Auditors.
Todd recently retired from his position as the City Auditor for the City of Calgary, a position he was
appointed in February 2011. He was previously with the City of Edmonton’s City Auditor Office for
seven years. In addition to working for Alberta’s biggest cities, Todd was the Chief Audit Executive at the
Alberta Motor Association and began his internal audit career working for 10 years at the Workers’
Compensation Board – Alberta.
Todd has served in all Executive positions of the Edmonton Chapter of the Institute of Internal Auditors
(IIA), including two years as President. He also served on the organizing committee of IIA Western
Regional Conference held in Edmonton in 2004. Since 2006, Todd has represented Alberta internal
auditors on The IIA’s Canadian Board, serving in various leadership capacities, including two years as
Chair. Todd also represents Canadian Internal Auditors’ on The Institute of Internal Auditor’s North
American and Global Boards.
Member of the Board and Marketing Chair: Jeremy Picco, CA, CIA, CFA
Jeremy joined PRA Group in 2003 and has led its Treasury Risk Services Group since then. He has also
led key special project assignments on behalf of banking and securities regulators which have led to
changes in their regulatory approach. In 2004, Jeremy was part of an examination of provincially
chartered insurance companies on behalf of Financial Institutions Commission using a newly adopted
risk based supervisory framework. Jeremy has been involved with board training and Enterprise Risk
Management implementation at numerous clients within Canada. Jeremy has a strong financial
background and knowledge base which supports assistance in client understanding and improvement in
systems and controls. He has completed numerous treasury audits, reviewed the implementation of a
funds transfer pricing model and audited the conversion of an ALM model for large BC-based Credit
Unions. Jeremy became a Partner at PRA Group in 2006. He is also an IIA Quality Assessment
Accredited Assessor.
Jeremy served as the Programs Chair, Vice-President, President and Governor of the Vancouver Chapter
of The Institute of Internal Auditors. He was instrumental in the creation of the Vancouver Island
Chapter. Currently Jeremy serves on the Canadian Board and chairs the Marketing Committee.
Member of the Board and Education Committee Chair: Linda Klassen, CIA, CRMA
Linda Klassen is results-orientated leader with over 20 years of experience in internal audit, enterprise
risk management, governance and finance. She has experienced many successes throughout her career
that have led to her current role leading legislative audits as Principal at the Provincial Audit office in
Saskatchewan. Prior to joining Provincial Audit, Linda created the Internal Audit team at Information
Services Corporation (ISC), where she developed and led enterprise risk management and governance
for the corporation.
Linda is passionate about people and education; she moderates for the CMA Strategic Leadership
Program, contributes to IIA Saskatchewan’s educational programming, has presented at both local and
National events, and is the Co-Chair of the National Education Committee of IIA Canada. She is an
effective coach and mentor for both employees and students.
Linda is the past President and Programs Chair of IIA Saskatchewan. She is a Board member of IIA
Canada and sits on the Education, Governance, and Marketing Committees.
In her spare time, Linda enjoys music, reading and running.
Member of the Board: Christine Lafrance, CIA
Christine Lafrance implemented the internal audit function at La Capitale Financial Group and has been
working in internal audit since 2006. Previously, she worked almost 14 years for Ernst & Young in
financial audits, process improvement, controls certification, internal audit and compliance to SarbanesOxley Act and Bill 198.
Christine has a degree in Finance from Laval University (1987), an accounting certificate (1991) and a
certificate in management of the environment (1999) both from Sherbrooke University.
She also is a member of the Institute of Chartered Accountants since 1993, the Institute of Internal
Auditors since 1999 and obtained the designation Certified Internal Auditors (CIA) in 2007.
Involved in many non-profit organisations over the last 15 years, she is currently on the Board of
Administrators of Junior Achievement of Quebec and the Quebec section of the Institute of Internal
Auditors. Christine has been on the Board of the Institute of Internal Auditors Canada since March 2012.
Member of the Board and Communication Committee Chair: Dailene Kells, CIA, CGAP, CRMA
Dailene Kells, CGA, is a Partner of the Enterprise Risk practice at Deloitte in Saskatoon. Dailene leads the
Prairie Region’s Business Risk practice and has over 20 years of experience in delivering internal audit,
control assurance, finance, governance, and enterprise wide risk management solutions to clients. Her
clients cross a wide variety of industries including financial, mining, gaming, transportation,
telecommunications, and public sector. Dailene continues to actively raise awareness and provide
leadership to finance staff, internal auditors, and board members on their roles and responsibilities with
regard to risks and internal controls in order to strengthen their organization’s control environment.
She is a sought after advisor and speaker on risk management, corporate governance, and internal audit
topics.
Dailene is a member of The IIA’s Canadian Board and serves as the Chair of the Communications
Committee. She also served on The IIA’s International Membership Committee, including three years as
Chair. Dailene has earned CGA, CIA, Certified Government Audit Professional (GGAP), and Certificate in
Risk Management Assessment (CRMA) designations.
Member of the Board, CCAB Co-Chair & Chapter Relation Co-Chair: Stephan Ward, CIA
Steve is a Manager of Finance & Operations of BC Investment Management Corp. He is a Chartered
Accountant and a CIA and has over 20 years of external and internal audit experience with government,
public companies and private enterprises.
Steve helped form the Vancouver Island Chapter of the Institute of Internal Auditors and has been on
the executive committee for 5 years. He is currently the Past President. He was the co-chair of the 2010
IIA Canada National Conference in Vancouver and has been on the following committees of IIA Canada:
Education, Canadian Conference Advisory Committee, The Reserve Working Group and the Service
Accountability Framework. Currently Steve is the District Representative for the Western Chapters and
a member of the Canadian Board. He is the co-chair of the Canadian Conference Advisory Council and
on the 2015 IIA International Conference Committee.
Member of the Board and Communication Committee Co Chair: Brigitte Samson, CIA
Brigitte Samson, directrice principale de vérification interne et de gestion des risques chez SSQ Groupe
financier.
Comptable agréée de formation (CPA, CA), elle détient le titre de CISA, CIA et CRMA.
D’abord à l’emploi de Deloitte elle travaille en certification financière puis en fiscalité. Elle passe ensuite
au Vérificateur général du Québec qui l’assigne à la vérification informatique de grands ministères et
organismes. Elle quitte ensuite la fonction publique pour la vérification interne à l’Industrielle Alliance
puis chez SSQ Groupe financier.
Elle cumule l’expérience de plusieurs conseils de direction, le plus important : l’Institut des auditeurs
internes de Québec ou elle a occupé différents postes dont celui de présidente de 2008-2010. Elle fait
partie du conseil intérimaire de l’institut Canadien depuis septembre 2012.
Member of the Board: Jeff Erdman, CIA, CRMA
Jeff leads the global internal audit and risk management function for Finning International Inc. In his
role he has overall responsibility for Finning’s global internal audit team and the coordination of the
company’s enterprise risk management program. Prior to joining Finning, Jeff was a partner in
Deloitte’s enterprise risk practice based in Vancouver where he led its business risk solutions area. Jeff
is a current member of the Institute of Internal Auditor’s (IIA’s) Canadian Board and former member of
the IIA’s North American and Global Boards. He’s also a current member of the IIA’s global advocacy
committee.
Jeff has over 22 years of professional experience having served in public practice and industry and has
experience with a variety of sectors in the areas of enterprise risk management, governance and
internal audit.
Jeff is a frequent speaker on the topics of control, risk and governance and has presented for the IIA and
the Institute of Chartered Accountants of BC. Jeff is a Chartered Accountant, Certified Internal Auditor,
Certified Information Systems Auditor and Certified Information Systems Security Professional.
Member of the Board and Chapter Relation Co-Chair: Angelina Vavasour, CMA, CIA, CRMA
Angelina holds the Certified Management Accountant and Certified Internal Auditor designations, and
was recently awarded a Certificate in Risk Management Assurance. She started her career as a Business
Risk Consultant with Ernst and Young and Grant Thornton, and provided advisory and assurance services
to clients in a variety of industries, including oil and gas, aerospace, manufacturing and government.
This experience also included complex regulatory and project auditing and internal control certification
engagements, which provided a solid foundation of knowledge in risk and control. Today, she works at
Royal and Sun Alliance as a Manager in Risk, after spending several years in the organization’s global
internal audit function. Her key responsibilities include supporting senior management in a risk advisory
capacity, delivering risk management services and expertise to the Johnson Corporation, a large
property casualty insurer in the RSA Group of Companies. She is currently focused on building effective
Risk Committees for the Canadian operation, including the development of refreshed Key Risk Indicators
to support Risk Appetite, being involved in key projects and initiatives, and monitoring and reporting on
key material risks. Her mandate includes operational, strategic, emerging and reputational risk
management.
She has been an active volunteer with the Institute of Internal Auditors for many years now, serving at a
Chapter level as Treasurer, Vice-President and President of the Newfoundland Labrador Chapter. She
joins the board as the District Representative for Eastern Canada, supporting the Toronto, Ottawa,
Montreal, Quebec, Maritime, and Newfoundland Labrador Chapters. She also teaches as an Assistant
Moderator with the Certified Management Accountant’s Strategic Leadership Program.
Member of the Board: Jodie Labana, CPA, CA, CIA, CISA, PMP, IFRS-Certified
Jodie Lobana is the Founder and President of Lobana Consulting Group Inc., which provides consulting
services to major companies focused on Corporate Governance, Technology Governance, Internal Audit,
Risk Assessments, Sarbanes Oxley, and IFRS Conversion services. In addition, Jodie teaches "Governance
of Information Technology" at York University's Master of Financial Accountability program while acting
on the Advisory Board of the same program. In addition, Jodie serves as part of the Canadian Public
Accountants' Information Management and Technology Advisory Committee and is a Board Member
with University of Waterloo UWCISA program.
Jodie is a Director with The IIA Toronto Chapter, a member of the chapter’s Governance Committee, and
sits on IIA Canada's Academic Relations Committee. She assisted University of Waterloo in obtaining
Internal Audit Educational Partnership with the Institute of Internal Auditors. Previously, as the Chair of
the IIA Toronto Chapter’s Academic Relations Committee, Jodie ran multiple seminars with the students
of major Ontario Universities promoting the profession of Internal Audit. Jodie also assisted the Interim
IIA Canada Board in running the marketing campaign prior to the September 2010 vote of approval from
the Canadian membership.
Jodie served in the recent past as Audit Committee Member for Compliance Audit Committees of the
City of Brampton, and Dufferin-Peel Catholic School Board. Jodie volunteers as a career mentor for new
immigrants, and assists them in becoming a productive part of Canadian Society. She also volunteers for
her community organization where she drafted the Constitution for this Canada-wide organization in
2012.
Jodie is a recipient of the prestigious “2013 Award of Distinction” awarded by the Institute of Chartered
Accountants of Ontario recognizing her for leadership and achievement in her professional, community,
and personal life.
Member of the Board: Brett Naiden, CIA
Brett has worked in the Internal Audit profession for over 20 years. He has held a number of roles in a
number of industries including Energy, Telecommunication and Banking.
Brett has been actively involved with the IIA in various capacities over the last 20 years including Past
President of the Calgary Chapter, Board Member on the inaugural Board of the IIA Canada and
Committee Co-Chair for the Education and National Conference Committees. Brett was also the cochair of the first Canadian National conference in Calgary.
Brett is currently a Board Member of the International Conference Committee and will be co-chairing
the 2015 International Conference Committee in Vancouver.