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Conference-at-a-G​lance​​​​​​​​​

Download Conference BrochureThe IIA’s 2018 International Conference features outstanding speakers whose shared goal is to deliver a world-class event reflective of The IIA's high standards of excellence.

The theme for the conference is “Connecting the World Through Innovation” and we are focusing on delivering a program that delves into global issues impacting the profession.

Take advantage of the wealth of knowledge offered through our pre-conference sessions and workshops. In addition, do not miss the opportunity to prepare for the CIA exam by attending our three-part prep course. These courses are offered for an additional cost of USD 250 / AED 918​ per part​. Earn up to 18 CPE in support of your IIA certification and additional CPEs are available when you participate in the pre- conference sessions.

Schedule Changes​

At times, it may be necessary to cancel, reschedule, or substitute an event, conference session, speaker, conference, and/or topic after registration has been confirmed. The IIA will provide advance notification of any changes once notice has been received.​​

Educational Streams

 

Business Sustainability

Digitization

Dynamic Internal Auditing/Auditing In Motion

Emerging Concepts – Governance & Risk

Fraud & Corruption

Information Security

Healthcare / Public Sector Auditing

Soft Skills/People & Relationships

Emerging Issues

​Arabic Sessions

The IIA's CIA Learning System® Review​​

Sunday, 6 May 2018
​9:00 a.m. – 6:00 p.m.​​​​​ ​Pre-Confere​nc​e Session Registration
​1:00 – 5:00 p.m. ​Pre-Conference Workshops

Workshop 1: Finding the First Domino – The Key to Root Cause​

Robert Mainardi, CFSA, CRMA
President
Mainardi & Company
USA

The biggest challenge auditors face today is trying to identify the reason a discrepancy was identified during testing. While it appears to be a simple process of asking the business owner why there was a difference between the processing standard and the actual data reviewed, it is so much more complicated. Auditors must work diligently with the business owner to identify the cause of the issue. It is important that the auditor does not accept a symptom fix and understand it is a process to obtain root cause.

This workshop will begin by defining root cause as the foundation, reviewing the required steps to get to root cause, and wrapping up with how to increase your department’s value in implementing real change.

In this session participants will learn to:

  • Define and understand root cause.
  • Incorporate the root cause identification process into client discussions.
  • Maximize client partnerships for success with the three pillars.
  • Increase the value of implementing change.
  • Create options to validate root cause accuracy.
  • Leverage the keys to root cause.

Robert Mainardi started his own consulting company after 21 years of working in the internal audit profession in the financial services industry. His company develops and facilitates custom internal audit training as well as evaluates, creates, and implements formal audit methodologies including continuous auditing programs. Previously, Mainardi was the vice president of internal audit for the Penn Mutual Life Insurance Co. and also served in audit leadership roles for The Vanguard Group, Aetna, and Prudential Insurance. He is the author of Harnessing the Power of Continuous Auditing. Mainardi is an active member of The IIA, having served as a distinguished faculty member for more than 20 years as well as a popular speaker at The IIA’s All Star conference and other events. Mainardi has merited the Six Sigma Green Belt certification, earned the Qualification in Control Self-Assessment, and is certified to perform Quality Assessment Reviews.

Workshop 2: Main Operational KPIs for Auditing Lean Production Systems

Ramin Alakbarov
Technical Audit Consultant
ARAO
Adjunct Professor
ADA University
AZERBAIJAN

Speaker Bio Coming Soon

As the title suggests, the session is about in-class development of KPIs for measuring the effectiveness of so-claimed Lean systems within any production, including both manufacturing and services. This is a vital analysis nowadays because so many companies claim a high level of commitment to Lean, and spend tremendous amount of resources in establishing new, A to Z, Lean systems or re-shaping the existing ones. From experience and eye-witness accounts, it is clear that sometimes stakeholders and decision makers are being misled and misinformed about Lean. That is why, it is very important for operational auditors to provide assurance on, and also to recognize major risks of Lean operation.

In this session participants will:

  • Learn about auditors' role in contributing to production.
  • Differentiate "Lean Auditing" from the concept "Auditing for Lean".
  • Be equipped with the right techniques to audit Lean environment.
  • Get various measures, KPIs, and strategies to conduct audit for "leanliness".
  • Get tips on how to be a good operational auditor.

Workshop 3: The Influence of the Boundary Span on the Ethical Pathways of the Chief Audit Executive

Salem Al Fayi
Head of Accounting Department
Najran University
SAUDI ARABIA

Speaker Bio Coming Soon

In the last decade, internal audit reporting relationships have attracted a great deal of attention. A number of studies have resulted in disagreements regarding internal audit reporting relationships. In this article, we examine the ethical pathway of the Chief Audit Executives’ (CAEs) reporting relationships with the appropriate authority and the interactions between their perceptions and decision choices. In particular, we explore the interactions between the CAE’s assessment regarding internal audit technical expertise and the activities of internal audit in terms of information technology cybersecurity risk with the extent of using information technology tools and techniques.

Ethical pathways are built upon by a simultaneous analysis to examine the relationships among the investigated factors, which provides a better understanding of dealing with information technology cybersecurity risk issues and effective reporting relationships. A world-wide survey administered by the Internal Audit Foundation is used to conduct our tests. Results indicate that CAEs follow different decision-making pathways depending on the internal audit activities and characteristics. In addition, the boundary span of CAEs’ knowledge and regions is proven to be associated with significant difference in CAEs’ ethical pathway.

Workshop 4: Session Title to Be Announced​

Speaker Information Being Finalized

Workshop Abstract & Bio Coming Soon

Workshop 5: Internal Auditor Leadership Forum​

Doug Anderson, CIA, CRMA
Managing Director, CAE Solutions
The IIA
USA

Additional Speaker Being Finalized

Disruptions are bigger, coming faster, and require responses that are quicker and more fluid. In this environment, internal audit is vulnerable — vulnerable to complacency, vulnerable to insignificance, vulnerable to being replaced. Transformation of internal audit is the only acceptable conclusion. Internal audit needs to make step changes in innovation and talent to support a radically different mindset and approach to being agile.

This workshop will explore the imperative to internal auditing to make that quantum leap forward to be best positioned to serve our stakeholders at this time. Attendees will walk away with specific strategies, vetted and discussed with their peers during this workshop. Through interactive group and roundtable discussion of survey data, best practices, and case studies, participants will explore:

  • Agility – How to embrace agility to best respond to disruption.
  • Innovation – What innovation currently looks like in internal audit, what it needs to be, and how to get there.
  • Talent management – What skills are needed and how internal auditors need to manage talent differently.
  • ​Board support – How to move boards from providing passive oversight to engagement that supports internal audit excellence

Workshop Bios Coming Soon

CIA Exam Prep Course Part 3 – Business Knowledge for Internal Auditing

Daniel Lebel, CIA, CCSA,​ CFSA, CGAP, CRMA
Chief Audit Executive
University of Quebec in Montreal and President, CIA International Inc.
CANADA

This course gives candidates a high level introduction and overview of the topics covered with Part 3 of the CIA exam, intended to reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exa​m questions, learn test-taking tips, and receive The IIA's CIA Learning System Part 3 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Daniel Lebel has more than 20 years' experience in internal audit and risk management, with expertise in several areas such as manufacturing, transportation, banking, and pharmaceutical. In addition to his work as CAE at the University of Quebec, Lebel has been involved as a lecturer, teacher, coach, and mentor, and as a CIA instructor in America, Asia, the Middle East, and Africa.

​3:00 – 3:30 p.m. Networking Break​​​ ​​​​​
Monday, 7 May 2018
​7:30 a.m. – 7​:00 p.m. ​Registration
​​7:30 – 8:30 a.m. ​Networking ​​​Breakfast
​8:30 – 10:10 a.m.
Saeed Al Mansoori
GS 1: Global Issues Impacting Business

His Excellency Sultan bin Saeed Al Mansoori
Minister of Economy
UAE

Moderator: John K. Defterios, Money Emerging Markets Editor, CNN International, Abu Dhabi Bureau, UAE

Additional Panelists to Be Announced​

Session Abstract Coming Soon​

In addition to his position as Minister of Economy, His Excellency Sultan Bin Saeed Al Mansoori serves as chairman of several organizations, including the Supreme Committee for Consumer Protection, The Coordinating and Economic Cooperation Committee, the National Committee for the Follow-up Program of Investment Climate, the Board of Directors of the Securities and Commodities Authority, the Insurance Authority, and the Federal Civil Aviation Authority. Previously, His Excellency Sultan held the positions of Minister of Transport and Communications, Minister of Government Sector Development, and Member of GCC Consulting Authority for Supreme Council.

​10:10 – 10:40 a.m. Networking Break​
10:40 – 11:40 a.m.​ Concurrent Session Tracks​​

Richard Chambers, CIA, QIAL, CCSA, CGAP, CRMA
President and Chief Executive Officer
The IIA
USA

Session Abstract Coming Soon​​

Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA, is president and CEO of The Institute of Internal Auditors (IIA), the global professional association and standard-setting body for internal auditors. Chambers has more than four decades of internal audit and association management experience, mostly in leadership positions. Prior to taking the helm of The IIA in 2009, he 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 of the U.S. Army Worldwide Internal Review Organization at the Pentagon. He currently serves on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Board of Directors; the International Integrated Reporting Council (IIRC); and The IIA Board of Directors, as well as the Georgia State University School of Accountancy Advisory Council and the University of Alabama Culverhouse School of Accountancy’s Professional Advisory Board. Chambers also has served on the U.S. President’s Council on Integrity and Efficiency. Accounting Today has named him one of the Top 100 Most Influential People in Accounting and he has been named one of the most influential leaders in corporate governance by the National Association of Corporate Directors (NACD). In 2016, Chambers was honored by American City Business Journals’ Orlando Business Journal as a top CEO of the Year. Chambers has authored two award-winning books: Trusted Advisors: Key Attributes of Outstanding Internal Auditors, which was released in early 2017; and Lessons Learned on the Audit Trail, which is currently available in five languages.

Rolf Spjelkavik
Vice President, Head of Group Internal Audit
Sandvik AB
SWEDEN

Martin Wiedemann
Partner, IA Domain Leader EMEIA
EY
​GERMANY

Session Abstract & Speaker Bios Coming Soon

Thomas Sanglier, CIA, CRMA, CPA
Senior Director, Internal Audit

Xing Quan, CIA, CRMA
Senior Manager, Internal Audit

Raytheon Company
USA

New and emerging technologies are revolutionizing the way work gets done. This will require internal auditors to rapidly transform what we audit, how we audit, and the skills we need. Internal audit leaders must be able to sort through multiple digital initiatives, identify accelerating innovation, and reshape internal audit. This session will share one department's lessons learned and ongoing journey in this endeavor.

In this session, participants will:

  • ​Understand the impact that robotics and automation will have on the future workplace and the internal audit profession.
  • Learn how to equip themselves and their teams with the skills to audit these technologies as they are implemented by their internal audit customers.
  • Share potential opportunities to implement these same tools to increase the effectiveness and efficiency of internal audits.

Thomas Sanglier is responsible for all internal audit risk assessments and the execution of projects. He joined Raytheon in 2010 from EY, where he was a partner in its advisory services practice. Sanglier is a frequent speaker at industry conferences on topics such as governance, risk assessment, anti-fraud and corruption, internal control, and audit leadership. He serves The IIA on a global level as a member of the Guidance Development Committee and has been published in Internal Auditor magazine.

Xing Quan is a Six Sigma Expert in training and senior manager of corporate internal audit for a technology and innovation leader specializing in defense, civil government, and cybersecurity solutions. Xing joined Raytheon Corporate Internal Audit in July 2013. She has more than 18 years of experience in internal audit including enterprise risk management, fraud risk assessment, anti-corruption and compliance audits, control optimization, and operational improvements. Prior to joining Raytheon, Xing was a senior manager for the Ernst & Young LLP Advisory Services.​

Greg Grocholski
Vice President, Chief Audit Executive
Saudi Basic Industries Corporation
SAUDI ARABIA

Mike Gowell
General Manager
Senior Vice President
TeamMate/Wolters Kluwer
USA

Speaker Bio Coming Soon​

Combined assurance is a fairly recent internal audit term which generally means integrating or aligning the various assurance activities in an organization for a more comprehensive or holistic approach to improving the effectiveness of its governance, risk, and control activities. The combined assurance model gained significance when it was noted in the King Code of Governance for South Africa 2009. In the subsequent King IV Report in 2016, combined assurance was given greater prominence as it was recommended that boards utilize this model to enhance the effectiveness of the assurance activities across their organizations.

In 2015, the IIA’s CBOK Global Internal Audit Survey included questions on combined assurance and published a report, “Combined Assurance: One Language, One Voice, One View” which noted, “…knowledge and implementation of the combined assurance concept is not yet widespread. Specific guidance on how best to implement combined assurance is still limited.” The CBOK study, which was very broad in its coverage, did not go into further detail on reasons behind the lack of knowledge and implementation.

Our 2017 survey was conducted to gain a greater understanding and establish a baseline of the state of combined assurance. This included how familiar respondents were with the concept, whether or not they have implemented it, and specific reasons for or against the concept. We will also discuss in-depth follow-up interviews with certain adoptees of the concept.

In this session participants will: 

  • Examine the concept of combined assurance in more detail to understand its applicability to their processes.
  • Benchmark themselves and their practices against the results of our 2017 practitioner survey.
  • Identify opportunities to apply the concept of combined assurance within their own organizations

Michael Gowell leads all aspects of the global TeamMate operations and is responsible for the overall product strategy. With nearly 30 years of audit, audit methodology, and audit management software experience, he is a foremost expert on audit technology and audit management systems. As project director at PwC, Gowell founded TeamMate in 1993, which eventually became part of the Wolters Kluwer family. He has personally implemented TeamMate at over 300 corporations and is a frequent keynote speaker at national and international industry conferences.

Oliver Dieterle, CIA, CGAP, CRMA
Chief Audit Executive
Bundesagentur fuer Arbeit
GERMANY

A healthy corporate culture is one of the key factors for a healthy organization. In this session we will explore the opposite and take a deeper look at Volkswagen's Dieselgate. During our time we will use a game theoretical approach to find elements in a system where a strong but unhealthy corporate culture can silence the whistleblower.

In this session, participants will:

  • Distinguish between the personal and corporate factors of corporate culture.
  • Understand how an improved corporate culture can lead to unethical behavior.
  • Learn to use game theory for their own audit work.​

Since 1995, Oliver Dieterle has been working at the headquarters of the Federal Employment Agency of Germany in Nuremberg. Since 2003, he has been the chief audit executive of Bundesagentur fuer Arbeit. He is a member of the Internal Audit Standards Board of The Institute of Internal Auditors (The IIA) and a former board member of The IIA.​

Domenic Antonucci, CFIRM, CRISC, PMI-RMP, PMP
Group Risk Officer
Abdul Latif Jameel Group
SAUDIA ARABIA

Stig Jarle Sunde, CIA, CGAP, CISA, CRISC, IRM Cert.
Senior Internal Auditor (ICT)
Emirates Nuclear Energy Corporation (ENEC)
UAE​

Speaker Bio Coming Soon​

It is said that cyber risk management is not just about IT, but is an enterprise-wide risk. But what does this mean? What is the role of the non-IT functions in cybersecurity for the organization? How can internal audit assess the effectiveness of enterprise-wide cyber risk management using a cyber risk maturity model?

In this session participants will:

  • Learn why cyber falls under enterprise risk and control, not just IT.
  • Examine why McKinsey says up to 80% of risk and control activity does NOT fall under the CISO.
  • Learn how the 80% of all risk and control activity falls to various enterprise functions under an ERM approach.
  • Explore emerging roles for the Digital Risk Officer.
  • Identify IA assurance responsibilities as one of those functions.
  • Explore the latest views from the 25 top global subject matter experts for each functional perspective, e.g. ABA for the legal function's role, McKinsey for strategic cyber reporting.​​

Domenic Antonucci is a risk management maturity expert and the first published author to two topics, being: The Cyber Risk Handbook: Creating and Measuring Cybersecurity Capabilities (Wiley NY, 2017) and Risk Maturity Models: How to Assess Risk Management Effectiveness (Kogan Page London, 2016), both available on Amazon. He currently serves on the Group CRO & Chair Cyber Risk Advisory Committee, Abdul Latif Jameel (ALJ) in Saudi Arabia. Formerly with Marsh Risk Consulting, he alternates between CRO and strategic risk consulting roles in UK, Europe, Africa, Asia, and Australia-Pacific.

Session Details TBD

​Session Details TBD

Naohiro Mouri, CIA, CCSA
Executive Officer, Chief Editor
AIG
JAPAN

Session Abstract & Speaker Bio Coming Soon

H.E. Adil Al Sar'awi​

Session Abstract & Speaker Bio Coming Soon​

Daniel Lebel, CIA, CCSA, CFSA, CGAP, CRMA
Chief Audit Executive
University of Quebec in Montreal and President, CIA International Inc.
CANADA

This course gives candidates a high level introduction and overview of the topics covered with Part 3 of the CIA exam, intended to reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA’s CIA Learning System Part 3 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Daniel Lebel has more than 20 years' experience in internal audit and risk management, with expertise in several areas such as manufacturing, transportation, banking, and pharmaceutical. In addition to his work as CAE at the University of Quebec, Lebel has been involved as a lecturer, teacher, coach, and mentor, and as a CIA instructor in America, Asia, the Middle East, and Africa.​

​11:40 – 11:50 a.m.Transition Break​
​​​​11:50 a.m. – 12:50 p.m.​​​​​ ​Concurrent Session Tracks ​​​

Angela Witzany, CIA, QIAL, CRMA
Head of Internal Audit
Sparkassen Versicherung, AG Vienna Insurance Group
AUSTRIA

Session Abstract & Speaker Bio Coming Soon​

Dan Zitting
Chief Product Officer
ACL Services Ltd
CANADA

Session Abstract & Speaker Bio Coming Soon

Syed Imran Zia, CIA
Chief Internal Auditor, (Chief Audit Executive)
Gulf Drilling International
​QATAR

Session Abstract & Speaker Bios Coming Soon

Manoj Agarwal, CIA, CRMA, CA, CISA
Head of Internal Audit
Metro Shoes Limited
​INDIA

Today, most organizations are outsourcing critical business operations to third parties. While internal business activities present a level of risk, it is third party relationships that make overall risk management challenging, especially as regulations become increasingly broad and complex. For this reason, organizations need to define a governance framework surrounding third-party relationships as part of their risk management plan.

In this session, participants will:

  • Learn how to assess risks emerging out of outsourced activity.
  • Learn how to define governance surrounding contract governance.
  • Determine how to protect the organization's interests through contract governance and audit.

Manoj Agarwal is the chief internal auditor and risk manager of an expanding retail chain, where he has improved the internal audit department by aligning it more closely with professional standards and management expectations. Agarwal has also improved business processes by raising control awareness at the lowest levels, aligning the approval matrix to speed up decision-making, identifying fraud and unethical practices, and improving information governance and security. Having implemented a risk management policy and established the enterprise risk reporting framework, Agarwal apprises the board of risk level on a quarterly basis and provides risk mitigation strategies. ​

Felice Isnardi
Deputy Attorney General, (Ret.)
Court of Milan
​ITALY

The issue of criminal prevention is one that concerns all organizations. However, with a system of proper management, like those that consist in corporate governance rules, along with the integration of the compliance function into an organisation structure can help prevent an array of crimes.

In this session, participants will:

  • Review real-world, corporate governance cases, including anti-bribery and anti-corruption.
  • Learn how to identify loops and gaps in internal control system.
  • Explore the Italian law n.231 of 2001 (Cornerstone of regulation of internal control system).

Felice Isnardi is director of scientific committee of professional network at Orange Table. Prior, Isnardi served as judge, general inspector in charge of audits of judicial courts of Italian Republic, and deputy general attorney of the Court of Appeal of Milano, where he retired in November 2017.

​During his time as deputy general attorney, Isnardi carried out investigations on a variety of economic crimes regarding banks and insurance companies, such as false accounting, frauds, bankruptcies, market abuses, and obstacles to supervisory bodies. He prosecuted organized crime and investigated its connections with economics and politics. Isnardi cooperated with U.S. Department of Justice in the case "Pizza Connection" and was a member of Italian Delegation in the U.N. World Conference on Transnational Organized Crime.

Thomas Heuckeroth

Gurpreet Kochar

Emirates Airline
UAE

Speaker Bios Coming Soon​​

Research and high profile instances indicate that cyber-crime is becoming more frequent and complex. Digital assets are of strategic, operational, and financial importance and include: customers’ personal, financial, and transactional information; proprietary assets; supplier and partner contracts; and other confidential data. While the success of an organization creates a strategic asset, it also increases its profile and attractiveness to cyber criminals. Consequently, the organization’s cyber defence needs to be robust, and as the threat landscape changes, internal audit needs to play a pivotal role in providing assurance over readiness and response, collaborating with cybersecurity and communicating to senior executive management.

In this session participants will:

  • ​Get an overview of the emerging cyber risk landscape.
  • Discover what are the key risk areas.
  • Learn the role of internal audit in cybersecurity.
  • Find ways to strengthen collaboration between internal audit and cybersecurity.
  • Build a holistic audit/assurance plan for cybersecurity.​

Scott Cohen, CIA, CCSA, CGAP, CRMA
Internal Auditor
NATO
LUXEMBOURG

Session Abstract & Speaker Bio Coming Soon​​

Bhavesh C. B​hagat, CISA, CISM
Chairman
Confident Governance
USA

Internal audit is not ordinarily seen as a creative discipline. But as new technologies develop and transform how we do business, audit automation can not only increase efficiency, but can also render a competitive edge to your company. The key is in adopting the right changes and in fostering an open culture of innovation to not miss the opportunities that arise.

In this session, participants will:

  • ​Learn how to adapt their internal audit function to make it a process driven by creative growth rather than negative compliance.
  • Discover how to use the mindset of a martial artist to turn the adversity of internal audit process challenges into a competitive advantage.
  • Benefit from lessons learned by a lifelong student of music to take the profession of internal audit to a whole new level.
  • Understand the parallels between martial arts, music, and their profession for internal audit leadership.​

As a successful serial entrepreneur specializing in governance and audits, Bhavesh Bhagat blends international experiences of entrepreneurship, software innovation, and high growth strategies to enable agility and growth in alignment with the rapid pace of change in business. He is a Global Entrepreneurship Week 50 (GEW 50) award-winning inventor of "Governance as a Service" model and sits on the Board of Advisors to Mach37, one of the United States' only cyber-security incubators supported by the Commonwealth of Virginia. Bhagat is an international keynote speaker, published author, and a globally recognized visionary on risk philosophy, emerging technologies, and entrepreneurship.​

Abdelmonem Gabr, CIA, CFSA, CRMA
Senior Controller​
Financial Audit Dep​artment of Dubai Government
UAE

Due to the rapid evolution of risk management functions across the globe, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has updated its Enterprise Risk Management (ERM) Framework in 2017. Methodologies and audit tools adopted by internal audit and other assurance functions over ERM will be affected by the major changes has taken place.

In this session, participants will:

  • Explore changes in ERM as a result of the new COSO framework.
  • Examine the effect of this new framework on the audit process.
  • Identify challenges for internal auditors.
  • Walk away with tips to deal with challenges.

Abdelmonem Gabr is a dynamic internal audit professional with more than 13 years of progressive responsibilities in internal auditing, fraud prevention and detection, risk management, compliance, and corporate governance. He is highly skilled in providing a disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes and has a strong background in auditing leadership involving financial and operational audits. Before joining Financial Audit Department (Dubai), he worked with Ahli United Bank (Egypt), Protiviti (Bahrain), Blom Bank (Egypt), Ernst & Young, and International Islamic Bank (Qatar).​

Elie Safar, MBA, CIA, CPA
Co-Founder and Former President of IIA Lebanon, Internal Audit Coach and Advisor
Elie Safar Advisory Services
LEBANON

Investigating fraud is a necessary evil many find themselves in its midst. In this area, one remembers the poet's words, "Footsteps dictated on us. Those on whom footsteps are dictated, walk them.” The one who does not investigate fraud with burning fire is consumed by fire and ends! We try to illuminate the benefits of investigating fraud with burning fire.​​

In this session, participants will:​​

  • ​​Hear that investigating fraud is a necessary evil we cannot escape.
  • Understand the need to preserve anger while investigating fraud.
  • Discuss how fire within increases sharpness in investigating fraud.
  • Discover the personal costs we pay to conserve burning fire within.
  • ​Learn ways to conduct fraud with burning fire.

Elie Safar is a sought-after speaker and advisor who assists organizations with restructuring, enhancing internal controls, and building their corporate governance framework. He started his career at the Comptroller’s Office of the American University of Beirut (AUB), before being promoted to assistant director of Internal Audit. Afterwards, Safar moved to the Lebanese American University (LAU) as director of internal audit and later served as group chief internal auditor, Sakr Power Group (SPG). In 2001, he founded and coordinated the IIA’s Endorsed Internal Auditing Program (now called Internal Auditing Education Partnership), a program through which students earn a diploma in internal auditing.​​

Daniel Lebel, CIA, CCSA, CFSA, CGAP, CRMA
Chief Audit Executive
University of Quebec in Montreal and President, CIA International Inc.
CANADA

This course gives candidates a high level introduction and overview of the topics covered with Part 3 of the CIA exam, intended to reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA’s CIA Learning System Part 3 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Daniel Lebel has more than 20 years' experience in internal audit and risk management, with expertise in several areas such as manufacturing, transportation, banking, and pharmaceutical. In addition to his work as CAE at the University of Quebec, Lebel has been involved as a lecturer, teacher, coach, and mentor, and as a CIA instructor in America, Asia, the Middle East, and Africa.​

​​
​12:50 – 2:20 p.m. Lunch
2​:20 – 3:20​ p.m. Concurrent Session Tracks

Seth Davis, CIA, CFSA, CPA, CFA, CISA
Vice President, Internal Audit Services
RLI Corp
USA

Companies face a never-ending list of events which can disrupt operations, ranging from natural disasters to political upheaval to ransomware. Unfortunately, continuity efforts are often fragmented, out of date, and not optimized. Auditors can provide critical assurance to executive management and the board as well as impactful recommendations on effective governance for this critical business plan component.

In this session, participants will:

  • ​Understand the importance of business continuity plan (BCP) governance and corporate plan coordination and communication in setting priorities with limited resources.
  • Learn the importance of a business impact analysis and alternative procedures at the business unit level.
  • Ensure alignment of business and IT.
  • Explore third-party risks and considerations.​

Seth Davis oversees the development and execution of the audit plan providing assurance and advisory services, and coordinates efforts with Sarbanes-Oxley assessments and corporate business continuity as well as model risk governance. He has presented at a number of conferences including the IIA Financial Services Conference, IIA International Conference, IIAG Conference, MIS SuperStrategies Conferences, MIS AuditWorld Conferences, ISACA’s CACS Conference as well as IIA webinars. He has written a book entitled "Risky Business" and has also published articles in Fraud Magazine, ISACA Journal, FSA Times, and the Internal Auditor Magazine.

Princy Jain, CIA, CCSA, CRMA, CA
Partner
PwC
USA

Session Abstract & Speaker Bio Coming Soon

Michael J. Fucilli, CIA, QIAL, CGAP, CRMA, CFE
Auditor General
Metropolitan Transportation Authority
USA

Session Abstract & Speaker Bio Coming Soon

Hamed Kazim
Owner
HK Consulting
UAE

Session Abstract & Speaker Bio Coming Soon​

Hans Nieuwlands, CIA, C​CSA, CGAP
Chief Executive
IIA–Netherlands
NETHERLANDS

Although everyone can agree that corruption is bad, identifying the best way for internal audit to fight it remains elusive, given the variety of factors individual organizations face. After looking at examples of major bribery and corruption schemes that resulted in criminal convictions and huge penalties, this session will provide participants with proven strategies and programs they can incorporate into their audit programs.

In this session, participants will:

  • Learn how to look at bribery and corruption from a risk angle.
  • Learn how U.S. and U.K. legislation affects organizations outside these countries.
  • Gain insights into anti-bribery and corruption managements systems (ISO 37001).
  • Learn how to assess the effectiveness of their organization’s anti-corruption and bribery program.​

Hans Nieuwlands has more than 20 years of experience leading internal audit functions for several industries including the financial sector, utilities, and retail. Nieuwlands is an active volunteer for The Institute of Internal Auditors, working for the Board of Trustees of the Internal Audit Foundation and the Committee of Research and Educational Advisors. He is the author of the books, "Auditing Anti-bribery Programs" and "Sustainability and Internal Audit." Nieuwlands is a recognized speaker on various topics including culture, sustainability, and quality assurance, at The IIA’s international, regional and national conferences from Canada to Australia.​

Session Details TBD

Maria Aridi
Internal Audit Manager
Kenya School of Law
KENYA

Organisational strategy is important as it enables the organisation to clearly articulate the direction and scope over the long term. It allows the organisation to determine configuration of its resources in a dynamic environment to achieve objectives. Internal audit's value proposition is provision of comprehensive reviews of status of strategic objectives during the strategic plan period. Through monitoring and evaluation, internal audit can fulfill its mandate in the organisation as articulated by the IPPF (to enhance and protect the organisational value by providing risk based objective assurance advice and insight). This presentation will cover strategy, effective strategic objectives, and auditing strategic objectives, including illustrations on detailed testing.

In this session, participants will:

  • Understand the key role of defining strategic objectives in the strategic planning process.
  • Examine characteristics of good strategic objectives.
  • Identify key strategic objectives that audit needs to review.​​

Maria Aridi joined the Kenya School of Law in 2007 when she established its internal audit department. The successful development of this fledgling group was officially recognized when it was ranked as the best performing department in the financial year 2014-2015. Aridi previously worked in the banking sector and at PricewaterhouseCoopers. In 2017 she was a conference speaker at the 3rd DBA Africa Management Review International Conference in Nairobi.​

MODERATOR: Mohammed Siddiqui, CIA, CRMA, CPA, CA, FCA
Vice President, Internal Audit
Chief Risk Officer
Facility Association
CANADA

Steve Goepfert, CIA, CRMA, CPA, QIAL
Chief Audit Executive (Ret.)
United Airlines
USA

Neeraj Kumar, CIA, CRMA, CA
Senior Vice President, Internal Audit
Emirates Group
CANADA

Abdulqader Obaid Ali, QIAL, CRMA
Chairman
IIA–UAE
UAE

Speaker Bio Coming Soon

How can internal auditors win the confidence of stakeholders and become their "trusted advisors"? And, how should internal auditors demonstrate the immense value of their work which will help the executives, the audit committee, and the board in their responsibilities to protect, improve, and optimize the organization?

During this interactive session, our seasoned panelists will share real stories from their distinguished careers, focusing on the occasions when they felt on top of the world and wanted to be internal auditors for ever and ever as well as the times when they felt that they should just abandon ship, run awa​y, and drive a taxi instead.

In this session, participants will:

  • Discover the nuances and the subtleties in the science and the art of delivering high value internal audit services, which could help protect, improve, and optimize the organization, and enable internal auditors to win and retain the “trusted advisor” title.
  • Learn about the potential pitfalls in the world of internal auditing and how these can be anticipated, managed, and overcome.
  • Develop ideas and strategies to enhance the internal audit function’s brand and value in the organization and with stakeholders.

Mohammed Siddiqui has 25 years' experience in internal audit and enterprise risk management (ERM) in the public and private sectors. He also is an active speaker, moderator, and facilitator as well as an instructor on ERM at the Schulich Business School, York University. Siddiqui has a wealth of hands-on experience in developing and managing compliance, audit, and ERM functions and expert knowledge of internal control frameworks and regulations. Prior to his current position, he has held audit leadership positions at the Office of the Auditor General of Ontario, Canada Deposit Insurance Corporation, and Hydro Ottawa Group.

Steve Goepfert retired from United Airlines 2013 as the CAE. He assumed the role after the merger of United and Continental, where had served as chief auditor for 21 years, in 2010. Goepfert has held numerous leadership roles for The IIA, including serving as chairman of the Board for 2006–07, and in 2012, he was inducted into The IIA’s American Hall of Distinguished Audit Practitioners’ inaugural class for his service to the organization. In addition, Goepfert received the Victor Z. Brink award in 2013 for distinguished service to The IIA.

Neeraj Kumar retired from Emirates Airline and Group companies in 2013, where he held the position of senior vice president of internal audit. During his career, Kumar constantly endeavored to expand the envelope of internal auditing through a determined effort to add value and challenging existing norms where possible. He urged auditors in professional forums across the globe to try to understand human nature and to place that knowledge at the very core of key processes and risk management. At present Kumar is an internal audit and risk management consultant based in Toronto, Canada.

Ahmed Al Ansari
Acting Chief Executive Officer
Dubai South
UAE

Terry Hatherell
Partner
Deloitte
​CANADA

Session Abstract & Speaker Bios Coming Soon

Mohamed Al Merri

Session Abstract & Speaker Bio Coming Soon​

Daniel Lebel, CIA, CCSA, CFSA, CGAP, CRMA
Chief Audit Executive
University of Quebec in Montreal and President, CIA International Inc.
CANADA

This course gives candidates a high level introduction and overview of the topics covered with Part 3 of the CIA exam, intended to reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA’s CIA Learning System Part 3 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Daniel Lebel has more than 20 years' experience in internal audit and risk management, with expertise in several areas such as manufacturing, transportation, banking, and pharmaceutical. In addition to his work as CAE at the University of Quebec, Lebel has been involved as a lecturer, teacher, coach, and mentor, and as a CIA instructor in America, Asia, the Middle East, and Africa.​

​​
3:20 – 3:50 p.m. Networking Break
3:5​0 – 4:50 p.m. Concurrent Session Tracks​​ ​​

Session Details TBD

Robert Findlay
Global Head of IT Audit
Glanbia
IRELAND

Many organizations are now disseminating information and trading through multiple social media channels without any consideration for the threats they carry. These threats are both internal and external and in many cases completely out of the organization's control. This session will present both the leading research in this area and practical experience of implementing social media platforms and control platforms, and auditing the deployment of social media by organizations in different sectors.

In this session, participants will:

  • Learn the key control weaknesses of social media.
  • Understand how these weaknesses are being exploited.
  • Identify key control strategies to mitigate these weaknesses.​​

Bob Findlay has more than 30 years' IT, audit, and security experience, having managed and set up IT audit functions in global businesses such as British Airways, the Co-operative Group, ARYZTA, Paddy Power, and now Glanbia. He has also performed consulting services for EY.​

Sven Hirsekorn, CIA, CRMA
Head of Compliance — Global Duty Free
Imperial Tobacco
GERMANY

This session will provide a real-world example of a supply chain, from the manufacturer through the wholesaler to the retailer, to illustrate the technical solutions auditors can apply to trace products in order to uncover fraud. But as the ultimate goal is to prevent fraud, the speaker will demonstrate how to set up triggers to alert the organization to potentially fraudulent situations.

In this session, participants will:

  • Gain an understanding of how products can be uniquely marked and how this can be used to trace them along the supply chain.
  • Examine how data gathered along the supply chain can be enriched with publically/internally available information in order to predict fraud.
  • See how this all works in a real life example.
  • Learn how to adapt the underlying principle to ​ their own industry.

Sven Hirsekorn is responsible for identifying, assessing, and managing all risks that the business is facing. He has 15 years’ internal audit experience in the United States and Germany. Prior to joining Imperial Tobacco, Hirsekorn worked in the consulting industry, advising clients on topics such as risk management, compliance, and corporate governance. In addition, he gained extensive experience in managing and performing IT and operational audits globally for a significant number of clients in a wide variety of industries. Hirsekorn has been published in professional journals and is an invited speaker at conferences, seminars, and training opportunities.

Mohamed Nurul Alam
Chief Compliance Officer
Banglalink Digital Communications
BANGLADESH

Because an organization's culture depends largely on how the individual employees think and act, changing it requires more than a set of rules of conduct. But the right framework provides the basis for lasting and consistent change. This session will present required policies, procedures, and their implementation for such a change. The speaker will also cover the training and education employees need to do the right thing.

In this session, participants will:

  • Learn the process of building an ethical culture in their organization.
  • Examine a compliance framework for conductin​g ethical business.
  • Learn how establishing a compliance program can protect an organization from reputational damage.
  • Explore methods of introducing compliance requirements to stakeholders to ensure compliance of anti-bribery and corruption laws and protect shareholder interest.

Mohamed Nurul Alam has 37 years' experience with assurance functions in multinational companies. At present he is the chief compliance officer of a large mobile telecommunications company in Bangladesh where he previously held positions as head of internal audit and company secretary. Prior to that, Alam worked in GlaxoSmithKline Bangladesh as internal auditor and company secretariat for 26 years. In addition to his involvement with his local affiliate, Alam is chairman of the Corporate Laws Review Sub-Committee in the Institute of Chartered Secretaries of Bangladesh and previously was chairman of the Corporate Governance Award Excellence Committee.

Deanna Sullivan, CIA, CRMA, CPA, CFE
Principal
SullivanSolutions
​USA

The question of what motivates smart and talented people to commit fraud is fascinating. Good people doing bad things. The white-collar crimes that lead major companies to collapse usually begin with seemingly minor ethical violations that spiral into something much bigger. Are we being strategic enough in our ethics evaluations to identify these culprits? This is an interactive session for all who want to understand more about unethical behavior, how it can lead to fraud within an organization, and some best practices for addressing.

In this session participants will:

  • Recognize the psychological reasons for why good people do bad things.
  • Identify the primary behavioral red flags of fraud.
  • Evaluate their own ethical behavior.
  • Study a framework for ethical decision making.
  • ​Explore ideas for strengthening corporate culture and deterring fraud

Deanna Sullivan is an internationally recognized speaker, author, and trainer, making it her mission to ensure education is effective and fun. She is a frequent speaker for conferences and events around the globe and conducts programs for both technical and management development. Popular topics include ethics, fraud, COSO, report writing, leadership, and communications. Sullivan is certified to teach ethics for Texas CPAs, is a Zig Ziglar Legacy Certified Trainer, and facilitates courses for The IIA’s On-Site Group Training team.

Komitas Stepanyan, CRMA, CRISC
Deputy CAE, Internal Audit Department
Central Bank of Armenia
ARMENIA

Today digital technologies touch every aspect of our daily lives: social interaction, health-care activity, economic decision-making, even political engagements, and dependence on this connectivity is growing swiftly. This provides good conditions for “bad guys” to hack into our most private information. And one of an organization's biggest weaknesses isn't its technology, but its own people.

In this session, participants will:

  • Explore how cybersecurity is not a myth anymore in this digital world.
  • Learn now social networks are rich hunting grounds for hackers.
  • Discover the tactics of social engineering, which requires no technical skills.
  • Discuss the foundation for cybersecurity: knowing who and what to trust.​​​

Komitas Stepanyan has 18 years of extensive experience in internal audit, IT audit, and information security, including nine years as the head of an IT audit division. In recent years, he has been actively engaged in different programs and forums and was a speaker at international events in Europe and post-soviet countries. He is a trusted adviser for the board and top management on cybersecurity issues.

Session Details TBD​​

Sanjay Patel
Chief Operating Officer
Illinois Power Agency
USA

A brand is best defined by two​ words – reputation and perception. Historically, internal audit has proven the value it can provide an organization, yet recognition and perception of that value has remained a daunting challenge. However, organizations worldwide are realizing the value of internal audit goes beyond assessments, reviews, and reports. Rather, internal audit is now best characterized by two dynamic and powerful words – trusted advisor.

In this session, participants will:

  • Discuss the attributes of a successful trusted advisor.
  • Understand the purpose and value of establishing and managing their personal brand.
  • Explore methods for building and further enhancing their reputation and internal audit brand credibility.

Sanjay Patel has more than 25 years of progressive risk, control, and audit-related experience in state government, management consulting, IT, and financial services. Patel’s focus on personal branding and ability to use his communication skills have helped him position internal audit as a value-add business partner. He has developed and delivered many training presentations on topics including communication, crisis management, and regulatory compliance, and has conducted webinar presentations to worldwide audiences. Patel is also a self-published author of "From Layoff to Take-Off," an e-book blending storytelling and self-help concepts.

Yulia Gurman, CIA, CPA
Chief Audit Executive
Packaging Corporation of America
USA

Additional Speaker Information Coming Soon

The new wave of digital innovations that have surrounded our work environments are changing the way we live and do business. This presentation will examine the impact that digital innovation will have on internal audit both now and in the future, as well as present proven and practical elements which businesses need to consider, while leveraging value from internal audit in a new, dynamic way.

In this session,​ participants will:

  • Explore the many digital innovations that impact their work environments.
  • Identify the top five practical elements businesses need to consider in order to remain relevant.
  • Determine how to interact amidst the development of the next generation of entrepreneurial technologies.​​​

Prior to joining PCA, Yulia Gurman served as vice president, internal audit at Retail Properties of America, Inc. (RPAI) where she established the internal audit function soon after RPAI went public. She had responsibilities over internal audit, internal controls, and ERM. Gurman also served as director of internal audit at OfficeMax where she managed a team responsible for operational, financial, and compliance audits throughout the organization. She began her career as an external auditor at a public accounting firm where she performed financial audits. Gurman has previously spoken at SuperStrategies conferences, CAE Master’s Program, IIA International Conference, IIA Chicago Chapter Annual Seminar, and the American Accounting Association’s Annual Meeting.

Ayesha Lootah
Board Member
IIA UAE
UAE ​

Session Abstract Coming Soon​

Ayesha Lootah is currently the director of the internal audit department at the Department of Tourism & Commerce Marketing (DTCM), Dubai. As an internal audit professional with extensive experience in financial services, tourism, and hospitality industries, as well as risk management and governance, Lootah has presented at many conferences and workshops. She also served five years on the IIA-UAE Board of Governance and is Chairwoman of the Social Committee for The IIA International Conference, Dubai. Lootah is a member of several committees, including the Strategic Projects Steering Committees at DTCM.

Daniel Lebel, CIA, CCSA, CFSA, CGAP, CRMA
Chief Audit Executive
University of Quebec in Montreal and President, CIA International Inc.
CANADA

This course gives candidates a high level introduction and overview of the topics covered with Part 3 of the CIA exam, intended to reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA’s CIA Learning System Part 3 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Daniel Lebel has more than 20 years' experience in internal audit and risk management, with expertise in several areas such as manufacturing, transportation, banking, and pharmaceutical. In addition to his work as CAE at the University of Quebec, Lebel has been involved as a lecturer, teacher, coach, and mentor, and as a CIA instructor in America, Asia, the Middle East, and Africa.​​

​​​
​4:50 – 5:00 p.m. Transition Break
​5:00 – 6:00 p.m.
Claudia Olsson
GS 2: A Whole New World? Exponential Technology Development and its Implications for Individuals, Organizations and the Society

Claudia Olsson
Digital Transformation Strategist, Founder and Chief Executive Officer
Exponential AB
SWEDEN

Session Abstract Coming Soon

At Exponential AB, Claudia Olsson focuses on the impact of new technologies on citizens, society, and global markets. She has also co-founded Decoding X, the leading executive program related to digital transformation at Stockholm School of Economics. Olsson has served as an associate faculty at Singularity University as well as a senior advisor to the Office of Strategic Analysis at the Ministry for Foreign Affairs in Sweden. She previously set up and managed the policy think-tank ACCESS Health International in Singapore, following her work for ACCESS in India and her assignment with the United Nations Economic and Social Council (ECOSOC).

​6:00 – 7:30 p.m. Vendor Reception​​​​
Tuesday, 8 May 2018
​​​
​7:30 a.m. – 7:00 p.m. ​Registration and Customer Relations
​​7:30 – 8:30 a.m. ​Networking Breakfast
​​8​​:30 – 9:45 a.m.​
Mohamed Alabbar
GS 3: Reaching New Heights With Innovation

Mohamed Alabbar
Founder & Chairman
Emaar Properties
UAE

​Session Abstract Coming Soon​

Mohamed Alabbar is founder and chairman of Emaar Properties, one of the largest real estate development companies in the world and known for developing the Burj Khalifa, the world's tallest building and the Dubai Mall, the world's largest mall. Alabbar is former director general of the Dubai Department of Economic Development. He leads Adeptio AD Investments, a United Arab Emirates (UAE)-based investor group, which purchased Americana (Kuwait Food Company) from its majority stockholder for US$2.36 billion in June 2016. He is an advisor to HH Sheikh Mohammed bin Rashid Al Maktoum, vice president, prime minister of the United Arab Emirates and the ruler of Dubai. A champion of e-commerce and digitization in the Arab world, Alabbar has raised US$1 billion from investors to spearhead what will be a string of major digital and e-commerce launches in the UAE. He has been included in numerous lists such as the top five UAE business leaders, the 100 most powerful Arabs, and the 10 most influential people in the UAE.​

​9:45 – 10:15 a.m. Networking Break​​​​
​10:15 – 11:15 a.m. Concurrent Session Tracks​​​​​​
​​​

Adukia Rajkumar
Chartered Accountant
Adukia & Associates
INDIA

Sustainability is more than just a buzzword among foreword-thinking organizations. It is the basis for all organizations to continue to survive and thrive into the future. The good news is that we don't have to sacrifice our well-being today in order to protect that of future generations.

In this session, participants will:

  • Explore what is meant by "sustainability."
  • Develop ideas for reporting on their organization's sustainability.
  • Examine various policies on environmental protection and social responsibility.
  • Learn how to support sustainable business.​

Dr. Rajkumar S. Adukia is an eminent Chartered Accountant, internal control and risk management expert, as well as an international insolvency and forensic specialist. Dr. Adukia is the founding and senior partner of Adukia & Associates and has more than 35 years of experience in fields of financial planning, budgetary control, and tax consultancy. As a highly acclaimed academician, Dr. Adukia has authored more than 200 books and presented 250 seminars around the world. Further, Dr. Adukia serves as a faculty speaker in a workshop on commodity risk management for bankers organized by CAFRAL (Centre for Advanced Financial Research and Learning), as well as faculty member at the National Institute of Securities Management (NISM) and Indian Institute of Corporate Affairs (IICA).

Shagen Ganason, CIA
Chief Audit Executive
Ministry for the Development of Indigenous Peoples
NEW ZEALAND

Fraud is a multimillion dollar business and it is increasing every year. No organization is immune to fraud. With the scale and volume of data available today, it is easy for a fraudster to hide in the background unnoticed. Traditional approaches either take too long or are ineffective – often like winning the lottery as the odds are against you. This session will use two real life case studies to demonstrate how various forms of analytics (data, text, and visual) can be used to uncover fraud.

In this session, participants will:

  • Understand why analytics is a useful tool in fighting fraud.
  • Discover how to use tools and resources available to narrow your search.
  • Hear why internal control systems are never good enough.
  • Learn to how to identify red flags.

Shagen Ganason has more than 30 years of experience in the field of accounting, audit, and risk management. His international experience encompasses a variety of cultures and industries including manufacturing, airline, agriculture, financial services, and government across three continents. Apart from internal audit and risk management, he has had roles in continuous improvement and the development of lean practices in Australia and the Asia Pacific. He was also the chief financial officer and chief operating officer for a British government investment arm in Indonesia. Ganason is a regular presenter and trainer at local, regional, and international IIA and Association of Certified Fraud Examiners (ACFE) events.

Deepak Wadhawan, CIA, FCA, CPA
Chief Executive
IIA–India
INDIA

Artificial intelligence (AI) applications are expected to be widely deployed in day to day activities for all. How soon would auditing bots and cognitive applications be part of an internal auditor’s scope of work? And, how to proceed?

In this session, participants will:

  • Explore where bots and cognitive applications can be deployed in their business.
  • Identify consulting opportunities during application development stage.
  • Learn how to protect the organization's interests through audit of bots and cognitive applications.
  • Determine how to upskill rapidly for auditing AI.

Deepak Wadhawan is chief executive, IIA-India and serves the IIA as a member of the Global Executive Leadership Team. He has over 30 years of experience in internal audit and his previous role includes senior advisor, KPMG India. He is a proponent of early adaption of new technologies, methodologies, and frameworks and is currently advocating the role of internal auditors in disruptive business modelling and artificial intelligence (AI) application review.

Session Details TBD​

Dr. Khalid Al Faddagh
Board Audit Committee Member
Saudi Basic Industries Corporation
STC
​SAUDI ARABIA

Session Abstract & Speaker Bio Coming Soon​

Nada Al Chalabi, CIA, QIAL
Senior Audit Manager
Dubai World
UAE

Session Abstract & Speaker Bio Coming Soon

Rebecca Busch, CRMA, ​CFE
President, Chief Executive Officer
Medical Business Associates, Inc.
USA

After the cost of $1,500 in fees and five more years to erase a drug arrest, Deborah Ford experienced medical identity theft as reported August 2016 in the article "The Rise of Medical Identity Theft." Deborah was quoted saying, "They never used my credit card or checking account... They got what they wanted — my insurance information." The type of data most vulnerable to breach is personally identifiable information (PII). The misuse of identities has evolved into various subtypes that require different approaches to mitigate and result in diverse types of damages.

This presentation will begin with defining identity and the value of it. Next, a listing of the types of identity theft and examples of their vulnerabilities will be provided, for example individual identity theft, medical identity theft, professional identity theft, and electronic identity theft. Thirdly, this session will explain the impact these types of identity theft have on the team and individual players for example; being subject to unsafe and unnecessary medical procedures, insurance information used to submit false claims, loss of benefits etc. Finally, this session will conclude with how to "hit a home run," providing a Healthcare Fraud "Strike Force." When it comes to their healthcare, each participate will be given the healthcare theft preventative tools to become a/an 1) Smart Global Traveler; 2) Aware Global Traveler; and 3) Be a Careful Traveler.

In this session participants will:

  • Explore the impact of managing your healthcare as a global traveler.
  • Analyze the risks and vulnerabilities a global traveler possess.
  • Identify the seven types of identity theft and manage useful outlines of healthcare fraud prevention, detection, and investigation methods.
  • Interpret cases and apply methodologies providing actual audit and investigative tools.
  • Assess the behind-the-scenes internal controls an anomaly tracking systems for ongoing monitoring and surveillance

Rebecca Busch established Medical Business Associates, Inc. in 1991 as a minority, woman-owned medical data auditing and healthcare consulting firm. Busch attributes her company’s success to the development/implementation of a unique analytical workflow process: “Interactive and Iterative Behavioral Model, System and Method for detecting Fraud, Waste, and Abuse”. In addition to authoring six books (latest 2017 "Patient’s Healthcare Portfolio: A Practitioner’s Guide to Providing Tools for Patients," ),​ Busch has been granted 7 U.S. data analytic design patents (pharmaceutical applications), 1 U.S. patent “Electronic Health Record Case Management Systems”, and patents pending “Anomaly Tracking System”, and “Interactive and Iterative Behavioral Model, System and Method for Detecting Fraud, Waste and Abuse”. She is the recipient of Chicago Business Journal's 2015 Women of Influence Award.

Darryl Woods
Speaker
Start Smart Life
USA

Session Abstract & Speaker Bio Coming Soon

Hossam El Shaffei, CCSA, CRMA, CFE, CA, CFCI
Partner
RSM
EGYPT

The difficult thing about artificial intelligence (AI) is that AI is now widely used in many industries and services, yet it is not fully understood. While many are familiar with the expression, many lack the understanding of the possible consequences of AI, namely the potential disappearance of some industries, services, and professions. Therefore, it is important for boards and audit committees to be aware of and familiar with the risks involved with AI and should include it in their agendas. (Additional Information Coming Soon)

Hossam El Shaffei has more than 30 years' work experience in multinational organizations such as the United Nations (UN) and USAID. During his career he has provided management and their governing boards with advice for better governance, risk management, controls, fraud prevention and detection, quality, transparency, and fighting corruption. El Shaffei is active promoting and developing the oversight profession. In addition to his involvement with local chapters, El Shaffei is an internal audit quality assurance reviewer with IIA Global, a consultant for several organizations, and a recognized keynote speaker on oversight matters, anti-corruption, internal audit quality assurance in audit, and combating fraud in the Middle East.

Basem Tayseer Hijaz, CIA, QIAL, CRMA, CPA, CISA
Chief Audit Executive
NADEC

Today the int​ernal audit function is not limited to annual assessments of operational and financial controls. Instead, internal auditors are also expected to provide assurance and consulting services on a broad range of new issues and emerging risks, while also delivering timely insights to guide key strategic decisions. How internal audit responds to these expectations will determine their success, relevance, and value in the coming years.

In this session, participants will:

  • Discuss stakeholder and audit committee expectations.
  • Learn how to prioritize risks and link them with the audit plan.
  • Explore newer audit skills that are becoming increasingly important, such as data analysis.
  • Learn about providing consulting based on studied inference, and other best practices.​

Basem Hijaz has more than 14 years of internal audit experience at a number of listed companies in the Middle East. He currently is the chief audit executive in one of the largest listed companies in the Kingdom of Saudi Arabia. Hijaz has presented as a speaker in many seminar​s and conferences held in the region and currently serves as chair of the IIA Advocacy Committee. He is also an audit committee member and secretary in many companies.

Vicki McIntyre, CIA, CFSA, CRMA
President
FirstPlus Resolutions, Inc.
USA

This course offers candidates a high-level introduction and overview of the topics covered on Part 2 of the CIA exam, intended to reinforce CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA's CIA Learning System Part 2 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Vicki McIntyre has helped CIA candidates successfully pass their exams for more than ten years, having taught The IIA's CIA Learning System extensively. McIntyre is a globally recognized educator and trainer who whas a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. With more than 20 years in the financial services industry, McIntyre has been a regulatory bank examiner, and a vice president of both finance and risk management. She also performs quality assessments of internal audit activities on behalf of The IIA.

​​​​​
​11:15 a.m. – 12:45 p.m. Lunch​
12:45​ – 1:45 p.m. Concurrent Session Tracks

Paul Sobel, CIA, QIAL, CRMA
Vice President, Chief Audit Executive
Georgia-Pacific LLC
USA

In 2017, COSO issued its updated ERM Framework, titled Enterprise Risk Management: Integrating with Strategy and Performance. This Framework shifts the focus of ERM from managing downside risks to creating, protecting, and realizing value. Not surprisingly, there are many implications for internal auditors who are looking toward remaining valued and relevant in the future. This presentation will help internal auditors understand their role in managing risk in uncertain times.

In this session participants will:

  • ​Learn about the five components and twenty principles that make up the updated Framework.
  • Understand how this new Framework impacts internal audit’s assurance and advisory roles.
  • Explore ways to advance risk management in their organization.
  • Identify how to use the Framework to assess the effectiveness of enterprise risk management.

Paul Sobel, CIA, QIAL, CRMA, is vice president/chief audit executive for Georgia-Pacific, LLC, a privately-owned forest and consumer products company based in Atlanta. He is also serving as the Chairman of the Committee of Sponsoring Organizations of the Treadway Commissi​on (COSO). Sobel has many years of experience in internal auditing leadership roles as a CAE for four public companies. He has published three books through the Internal Audit Foundation on audit topics and is a frequent speaker at industry conferences. Sobel is a long-time IIA volunteer leader including having served as IIA Global Chairman of the Board. In 2012 he was recognized in Treasury & Risk magazine’s list of the 100 Most Influential People in Finance. He has also served on the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB) and as The IIA’s representative on the Pathways Commission, which developed recommendations to enhance the future of accounting education in the United States.

Anthony Chalker, CIA, CRMA
Managing Director
Protiviti
USA

Session Abstract & Speaker Bio Coming Soon

Munenori Iwanaga, CIA, US CPA (California)
Senior Director and Head of Internal Audit APJ and Greater China
SAP
SINGAPORE

Technology can be used to improve, expand, and streamline many internal audit processes. Data analytics and machine learning are proving to be important tools for internal auditors to improve efficiency and effectiveness. This session will provide specific examples of how SAP SE's Corporate Audit group uses technology to overcome challenges in internal auditing.

In this session, participants will:

  • Learn how to simplify the audit process leveraging technology.
  • Discuss how to position audit as the trusted advisor to key stakeholders.
  • ​Examine how machine learning capabilities can evolve the internal audit function.

Mune Iwanaga is responsible for operational and compliance topics to strategic audits on sales and services. Additionally, he has experience in conducting audits supporting the company's post-merger integration (PMI) activities. Iwanaga also serves as the statutory auditor SAP Japan, SAP K​orea, SAP Labs Korea, SAP India, and SAP Labs India. He began his professional career with Deloitte and Touche, in San Jose, California, focusing on external audit. After relocating to Tokyo with Protiviti in the internal audit consulting practice, Iwanaga joined SAP Japan Internal Audit in 2010. In 2013, he relocated to SAP's Global Sales headquarters in Newtown Square, Pennsylvania.

Monica Ramirez
Partner
Asserto RSC
MEXICO

Money laundering is so pervasive that often organizations don't even realize they are victims of criminal and terrorist groups. This session will provide you with an overview of what money laundering is and how it differs from terrorist financing. You will also learn how key internal controls can be used to minimize the risk of being used to launder money and what is being done to combat it at an international level.

In this session, participants will:

  • Examine the difference between money laundering and terrorist financing so as to detect vulnerable areas within their own organizations.
  • Become familiar with different methods on how money is laundered so as to build elements into their audit plans to recognize and deter it.
  • Learn about key internal controls that they can use to protect their organizations against money laundering risk.
  • ​Gain a better appreciation of money laundering's impact worldwide.

Mónica Ramírez Chimal has more than 19 years’ experience in business risk administration, internal audit, fraud prevention, compliance, and anti-money laundering. Her book, “Don’t let them wash, Nor dry!” has received positive reviews internationally; she​ also has written several articles for international magazines. Ramírez has been an international trainer (Mexico, United States, Brazil, Argentina, Uruguay, and Panama) and expert guest speaker on various topics for international conferences, webinars, companies, and universities. She is a member of the Advisory Board of the Society of Corporate Compliance and Ethics' magazine and a member of the GLC Europe Blog panelist group.

Pritesh Dattani, CIA, QIAL, CMA, CMIIA, FCA
Group Audit Director
Gulf Marketing Group
UAE

Session Abstract & Speaker Bio Coming Soon

Leonard Block, CIA, CPA
​Associate Vice President, Internal Audit
Nasdaq
USA

Did you know that audit analytics can transform the way companies do business and provide a competitive edge? This session will present a real-life example where data analysis enabled Nasdaq executives to quickly take what internal audit had started and implement systematic changes in organizati​onal processes and workflows.

In this session, participants will:

  • Hear how the Information Services group at Nasdaq now uses 30 analytics reports and workflows to ensure integrity of their customer data as well as the completeness and accuracy of billing (and increase the bottom line!).
  • Discuss how participants can create their own customer-focused “self-service” system where analytics can point to unusual data usage.
  • Get tips on how to drive consistency between customer, product, billing, and general ledger systems and explore billing gaps.
  • How internal audit — with the use of analytics — can become agents of change and help their organization become more effective, efficient, and profitable.​

Lenny Block is an associate vice president of internal audit at Nasdaq. He brings more than 35 years of professional experience in internal audit, business process reengineering, database design, and project management. Block has extensive practical experience managing all phases of an internal audit, ensuring regulatory compliance, operational effectiveness, and financial reporting integrity for Nasdaq-owned entities worldwide. He also leads the internal audit department‘s Data Analytics Program and donates his expertise to the corporate ethics team on Foreign Corrupt Practices Act compliance. Prior to Nasdaq Block has worked in multiple​ industries including non-profit, mortgage-backed securities, and telecommunications.

Kristina Lagerstedt
Vice President, Audit & Risk
Sanoma Plc
FINLAND

Session Abstract & Speaker Bio Coming Soon

Session Details TBD​

Ian Thornton-Trump
Chief Technology Officer
Octopi Managed Services UK Incorporated
UK

Session Abstract & Speaker Bio Coming Soon

Badar Abdullah Al Hashmi
President
IIA Oman
OMAN

Session Abstract Coming Soon​

In addition to his involvement with IIA Global and his local institute, Badar Al Hashmi brings more than 18 years of business risk and advisory experience working for the world's top accounting firms in New Zealand, the United States, Canada, the United Kingdom, and the GCC. Currently he is the chief audit executive for a large corporation in the telecommunication sector. Al Hashmi is also an alumnus of Switzerland’s​ prestigious Institute of Management Development (IMD) and of Oman’s elite National CEO Programme.

Vicki McIntyre, CIA, CFSA, CRMA
President
FirstPlus Resolutions, Inc.
USA

This course offers candidates a high-level introduction and overview of the topics covered on Part 2 of the CIA exam, intended to reinforce CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA's CIA Learning System Part 2 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.​

Vicki McIntyre has helped CIA candidates successfully pass their exams for more than ten years, having taught The IIA's CIA Learning System extensively. McIntyre is a globally recognized educator and trainer who whas a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. With more than 20 years in the financial services industry, McIntyre has been a regulatory bank examiner, and a vice president of both finance and risk management. She also performs quality assessments of internal audit activities on behalf of The IIA.

​​​​​
1:45 – 2:15 p.m. ​Networking Break
​​2:15 – 3:15​ p.m. ​Concurrent Session Tracks

Robert Melley
Managing Director
IA Innovation
USA

Norm Laviolette
President

Chet Harding
Chief Executive Officer, Author, Trainer

Improv Asylum
USA

Session Abstract & Speaker Bio Coming Soon

Session Details TBD​

Adil Buhariwaila, CIA, CRMA
Partner, Internal Audit & Risk Consulting
Crowe Horwath
UAE

Session Abstract & Speaker Bio Coming Soon​

Peter Elam
Head of Internal Audit
Novartis International AG
SWITZERLAND

This session will draw on the experience of a highly seasoned chief audit executive and give participants insights into how to maximize the value of their audit engagements. The presenter will share practical examples from his work over the last eight years in transforming the audit function at a leading multinational pharmaceutical company.

In this session, participants will:

  • Identify during audit planning what are the key enterprise risks, where these risks are concentrated, and therefore how best to allocate scarce audit resources.
  • Understand the staffing and resourcing needs to ensure effective execution of an audit program that covers a wide range of risks.
  • Explore how to work with other functions in the company to give the best possible assurance to the board and insights to management.
  • Understand how root cause analysis and wider communication of audit findings can build awareness of what management can do to prevent gaps in governance and controls.​​​

Peter Elam has led the internal audit function for Novartis since 2010 when he joined the company. Previously, he spent 15 years at Shell in positions of increasing responsibility in Europe and Asia — including as finance director of Shell China Ltd., and as head of internal audit at Shell's downstream Europe business. Elam is a chartered internal auditor and a fellow of the UK Chartered Institute of Management Accountants.

Alan Bachman
Education Manager (Ret.)
Association of Certified Fraud Examiners
USA

Session Abstract & Speaker Bio Coming Soon

Session Details TBD​

Edit Weidlich, CGAP
Chief Audit Executive
European Medicines Agency
UK

Session Abstract & Speaker Bio Coming Soon​

Nita Singh, CRMA, CPA
Manager, Internal Audit
Rio Tinto
CANADA

In order to have stakeholders seek internal audit's guidance and to see them as more than policemen or watchdogs, internal auditors must build their brand and be more successful at building trusting relationships. This session will look at the internal audit cycle to determine how internal audit can deliver value and be sought as an independent advisor.

In this session, participants will:

  • Learn how to brand the internal audit function and ensure that the organization is clear of the function's capability, mandate, and its position within the organization.
  • Determine which stages of the internal audit process can lead to better engagement.
  • Examine real life that will highlight some of the improvements we need to make as internal auditors to sell ourselves as well as our sometimes contentious audit findings.
  • ​Take away tools to help them go from being "single" to "happily married" with their stakeholders.

Nita Singh has more than 18 years of accounting and auditing experience and more than 13 years of internal audit experience. Her career began at EY where she progressed to senior manager in the Risk Advisory Group and then worked as an acting general manager of internal audit for the second largest mining company in the world. Singh has experience implementing fit-for-purpose audit actions software in SAP globally as well as managing one of the larger outsourced internal audit contracts. She has also assisted in major international fraud investigations. Singh's prior speaking experience includes the Mining Show in Dubai (2016) and a mining conference in New York City (2017).

Linda Fonner, CIA, CRM​A, CPA, CISA, CPE
Director, Finance & Controlling, South-East Asia & India
Atotech Company Limited
THAILAND

Most companies have contracts with third parties and forget about them once they are signed. An internal audit function should be reviewing contracts and performing ongoing monitoring over the key performance indicators noted in the contracts. It is possible to have proper risk mitigation over the actions performed by third party distributors. In this session, the speaker will share some stories, problems, and possible actions to help mitigate those control weaknesses.

In this session, participants will:

  • Examine red flags around “what can go wrong” with third-party distributors.
  • Learn how to drive and implement an internal program that monitors and mitigates risks over third-party distributors.
  • ​Discuss how to learn from problems experienced while monitoring third parties.

Currently located in Bangkok, Thailand, Linda Fonner is the director of finance and controls for a private equity-backed coatings and chemicals company, heading the South-East Asia and India businesses. Before this, she was the business controller/head of internal controls for a Fortune 50 bio-pharmaceutical company co​vering the Middle East, Africa, and India Region from Dubai, UAE. Linda’s significant international business experience has spanned more than 45 countries on six continents. She has benefited from her participation in various business projects, including Sarbanes-Oxley implementation, due diligence, special investigations, and business process analysis.

Speaker Information, Session Abstract & Speaker Bio Coming Soon​

Vicki McIntyre, CIA, CFSA, CRMA
President
FirstPlus Resolutions, Inc.
USA

This course offers candidates a high-level introduction and overview of the topics covered on Part 2 of the CIA exam, intended to reinforce CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA's CIA Learning System Part 2 self-study print and online software materials.

Please note: Additional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.​

Vicki McIntyre has helped CIA candidates successfully pass their exams for more than ten years, having taught The IIA's CIA Learning System extensively. McIntyre is a globally recognized educator and trainer who whas a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. With more than 20 years in the financial services industry, McIntyre has been a regulatory bank examiner, and a vice president of both finance and risk management. She also performs quality assessments of internal audit activities on behalf of The IIA.​

​​​​​
​​3:15 – 3:25 p.m. ​Transition Break
​​3:25 – 4:25 p.m.​
GS 4: Session Title TBD
7:00 – 11:00 p​.m. Gala Party​​: "A Night in Dubai — Festival of Nations"​​
Wednesday, 9 May 2018
​​​​​​
​8:00 a.m. – 2:3​0 p.m. ​Registration
​​8:00 – 9:00 a.m. ​Networking Breakfast
​9:00 a.m. – 10:40 p.m.
Tanmay Bakshi
GS 5: Open Source Development: Information Security and Technology Auditing​

Tanmay Bakshi
Neural Network Architect, Honorary IBM Cloud Advisor
Canada

Artificial Intelligence is built upon and around the principles of pattern recognition – a set of fundamentals that can be used in any field. This includes the field of Security, Cyber-security, and Auditing. How can you detect patterns in cybersecurity data, and prevent cyber-attacks? How can you use AI to recognize visual data, and automatically keep track of inventory? How can you make sure that only the right people get into your offices? Find this out and more at Tanmay's talk at IIA 2018!

In this session, participants will learn:

  • The fundamentals of Artificial Intelligence.​
  • How AI is able to detect subtle patterns in huge data.
  • How to leverage the power of AI in the use case of your choice.
  • Where to use AI.
  • What to expect from the implementation of AI techniques.

Tanmay Bakshi, 14, is an Artificial Intelligence developer, algorithm-ist, keynote speaker, author, and YouTuber. His passion for learning and sharing his knowledge drives him to teach subjects like programming, machine learning, AI, math, science, and IBM Watson.

Bakshi tirelessly works to achieve his goal of inspiring and training 100,000 kids and novice developers to create their own solutions. His hope is that they can then continue to innovate and help others.

With his expertise in neural networks and AI, ​Bakshi is transforming the way technology is used to overcome obstacles in fields like healthcare. An initiative very close to his heart is "The Cognitive Story," the initial purpose of which is to help those with disabilities, to allow them to communicate with the world in ways that aren't possible with ordinary means. He is helping develop unique languages for those with Rett Syndrome so they can “speak” through the detection and interpretation of EEG signals analyzed by AI.

​10:40 – 11:1​0 a.m. Networking Break​​
​​11:10 – 12:30 a.m.​
Abdullah Al-Rowais
GS 6: Internal Audit in Action: The Mobily Story

Abdullah Al-Rowais
Chief Audit Executive, Etihad Etisalat Co. (Mobily)
SAUDI ARABIA​

Session Abstract Coming Soon

Abdullah Al-Rowais has more than 25 years of global business experiences with an extensive background in corporate governance, financial, IT, ERM, internal audit and controls, process improvement, and fraud investigation. He has expertise in promoting high standards of control and informed independent opinions to boards of directors and audit committees on how effectively the systems of control and corporate governance are working to protect the interests of a company shareholders. Prior to his current position, Al-Rowais worked for Saudi Aramco for seven years and held a number of positions of increasing responsibility within the company, including IT audit manager, manager of SAP applications and design, and associate general auditor. His internal audit practical experience started with Saudi Arabian Monetary Agency (SAMA) for eight years. Al-Rowais also serves on boards and audit committees of public and non-public companies in sectors including banking, m​​anufacturing, finance, and insurance. He is on the board of IIA–KSA as well as chair of the executive committee, and received a Lifetime Achievement Award in 2016 from IIA–UAE acknowledging achievements in the development of the internal audit profession, not only in the Saudi Arabia but also throughout the region. Al-Rowais has served as keynote speaker at regional and international conferences on subjects including corporate governance, risk management, internal auditing, and fraud.

12:10 – 12:30 p​​.m.​ Closing Remarks
​1:30 – 3:30 p.m.

CIA Exam Prep Course: Part 1 –​ The IIA's CIA Learning System® Internal Audit Basics​

Vicki McIntyre, CIA, CFSA, CRMA
President
FirstPlus Resolutions, Inc.
USA

This course offers candidates a high-level introduction and overview of the topics covered on Part 1 of the CIA exam to reinforce your CIA knowledge, clarify topics, and build exam-day confidence. Taught by CIA-certified instructors, attendees will work through practice exam questions, learn test-taking tips, and receive The IIA's CIA Learning System Part 1 self-study print and online software materials.

Please note: A​dditional self-study time outside the classroom will be necessary to prepare for the exam. A limited number of onsite registrations will be accepted, so please pre-register for this course.

Vicki McIntyre has helped CIA candidates successfully pass their exams for more than ten years, having taught The IIA's CIA Learning System extensively. McIntyre is a globally recognized educator and trainer who whas a combination of internal audit, financial management, public accounting, regulatory supervision, and compliance management experience. With more than 20 years in the financial services industry, McIntyre has been a regulatory bank examiner, and a vice president of both finance and risk management. She also performs quality assessments of internal audit activities on behalf of The IIA.

​3:30 – 4:00 p.m. ​CIA Examination Review Networking Break​​
​4:00 – 5:30 p.m. ​CIA Exam Prep Course: Part 1 –​ The IIA's CIA Learning System® Internal Audit Basics (cont.)​​​​​​