UNIVERSITY OF CALIFORNIA
First Annual Compliance and Audit Symposium
February 3 – 5, 2009
San Francisco, California
SESSION DESCRIPTIONS
TUESDAY, FEBRUARY 3
General Sessions:
9:00-10:30 AM The WorldCom Story
Cynthia Cooper (The CooperSaxton Group, LLC)
Ms. Cooper will share her team's experience in uncovering the largest fraud in corporate history. Participants will be able to put themselves in the shoes of others and think about what decisions they might have made along the way. She will review:
11:00 AM – 12:00 PM How to Build and Sustain a Strong Ethical Organization
Cynthia Cooper & Elaine Saxton (The CooperSaxton Group LLC)
Ms. Cooper and Ms. Saxton will discuss the importance of ethical decision making and the challenges each of us face in carrying out our individual responsibilities in this era of increased focus on corporate integrity. They will provide practical tips for developing a strong ethical corporate footprint and review:
Breakout Sessions - Compliance:
1:45 – 2:45 PM Hot Topics in Compliance (ppt)
Sheryl Vacca & Lynda Hilliard (UCOP)
This session will provide a high level overview of compliance-related issues impacting higher education, including academic medical centers. These topics will be developed further in sessions included during this Symposium. The session objectives will assist the participant in understanding the following:
3:00 – 4:00 PM Monitoring for Legal & Regulatory Compliance to the Higher Education Opportunity Act (ppt)
Lynda Hilliard, Kate Jeffery, Heather Kopeck & Fred Takemiya (UCOP)
This session will provide a general description of the history of the Higher Education Act, the types of programs authorized by the act, and an overview of some of the changes created by the Higher Education Opportunity Act (HEOA). In addition, participants will gain an understanding of how auditing and monitoring plans are an integral part of compliance programs and how effective monitoring plans and tools can be used to ensure compliance with the Higher Education Act.
Objective 1: The history of the Higher Education Act (HEA) and how it was amended by the Higher Education Opportunity Act (HEOA).
Objective 2: That the HEOA includes many new mandates that go beyond student aid and have compliance implications.
Objective 3: How to use and develop auditing and monitoring plans to ensure compliance with laws and regulations and how monitoring tools can be used to ensure compliance with HEOA.
Breakout Sessions – Healthcare:
1:45 – 2:45 PM Disclosure of Outside Professional Income by UC Health Sciences Faculty: A Proposal for Reform (ppt)
Tony Perez (UCSD) and Max Reynolds (UCOP)
This session will examine issues related to the disclosure of financial relationships that health sciences faculty may have with health care vendors, such as drug and device manufacturers. Congressional focus and activity regarding financial disclosure by faculty will be described, issues related to increased disclosure will be discussed, and a proposal for increased disclosure will be presented.
Breakout Sessions – Research:
1:45 – 2:45 PM Export Controls: Enforcement Update & Strategies for Staying out of Trouble (ppt)
Don Fischer (Don Fischer Consulting) and Patrick Schlesinger (UCB)
We will be addressing how the current export control enforcement environment directly effects UC’s research institutions. Research institutions with either substantial foreign student populations, research programs pertaining to aerospace, biotech, software, electronics, engineering and physics, and/or collaborative foreign programs are currently being scrutinized by government agencies to ensure that “controlled” hardware or technology is not being shipped to improper destinations or accessed by “controlled” foreign nationals here or abroad. We will learn the basics of export control compliance, including how to preserve the Fundamental Research Exclusion (FRE) framework, and how to minimize compliance risks when the FRE and related exclusions do not apply.
Objective 1: Understand the current export control regulatory environment effecting UC’s research institutions.
Objective 2: Where institutions are most vulnerable to compliance risks and why.
Objective 3: Practical solutions on minimizing risks
3:00 – 4:00 PM Stem Cell Research: Regulatory Requirements & CIRM Site Visit Case Study
Ellen Auriti (ppt) (UCOP) and Eugene Lau (ppt) (UCSF)
Participants will gain a basic understanding of regulations, issues and compliance strategies when conducting stem cell research at UC. Particular emphasis will be placed on California Institute of Regenerative Medicine (CIRM)-funded research and regulations.
Objective 1: Obtain overview of regulatory and legal requirements and other sources of guidance relevant to stem cell research.
Objective 2: Obtain information about CIRM site visit process: a case study.
Handout 1 (pdf)
Handout 2 (pdf)
Handout 3 (pdf)
Breakout Sessions – Investigations:
1:45 – 2:45 PM Computer Forensics: How to Determine When to Use (pdf)
Robert Ono & Tye Stallard (UCD)
Computing and network security has received growing attention from higher education institutions. An emerging topic in computer security is the application of forensic methodologies and tools to assist in the review of a variety of serious incidents involving computer systems and/or data. This session will discuss the practice of computer forensics, including an examination of what the term means, how such a practice can help an institution, and approaches for developing computer forensic service capabilities.
Objective 1: Gain an understanding of the term “computer forensics” and the objectives of computer forensics.
Objective 2: Learn why and when computer forensics should be deployed by higher education institutions.
Objective 3: An approach for building institutional computer forensics capability.
3:00 – 4:00 PM Fraud and Conflict of Interest Investigations - Part 1 (ppt)
4:00 – 5:30 PM Fraud and Conflict of Interest Investigations – Part 2
Geri Gail (UCSC)
These sessions are designed for a new investigator. The UC Whistleblower regulations will be discussed to determine the process for triaging and performing an investigation of an allegation of “improper governmental activity” including allegations of fraud or conflict of interest. Our topics will include the basics of how to perform an effective review that could result in legal action including prosecution by your local district attorney. Are you prepared to perform such a review and to have your investigation stand up in court? These sessions will provide an overview of the steps that you should go through to both protect the university from wrong doing and to protect all individuals involved in the investigative process.
Objective 1: Learn the difference between investigations and routine audits.
Objective 2: Basic investigation standards and process steps.
Objective 3: Tips for interviewing.
Objective 4: Fraud investigations documentation and reports.
Objective 5: Preparation for deposition and trial.
Objective 6: Applying what we have learned to a Conflict of Interest review.
Breakout Sessions – Audit:
1:45 – 2:45 PM Construction Audits: Critical for Maximum Capital Program Success (ppt)
Doug Creech (Doug Creech Audits, LLC)
The topic of this session is construction contract auditing. Participants will develop an improved understanding of the importance of construction audits and how they benefit the owner. Seven high risk areas will be discussed and participants will leave with a better understanding of why and how to perform construction audits.
Objective 1: How audits maximize capital program success.
Objective 2: The seven highest risk areas to audit.
Objective 3: Several best practices.
3:00 – 4:00 PM Tools & Techniques for the Beginning Auditor – Part 1 (ppt)
Susana Atwood (UCOP) and Ravi Ravindran (UCSF)
This workshop is for first year UC auditors only. We will present an introductory summary of resources available to Internal Auditors. Some of the items to be reviewed in Part 1 are General Ledger Systems, the Financial Accounting Unit, Fund Accounting, UC Audit Warehouse and the Corporate Financial System.
Fund accounting and the full Financial Accounting Unit will be briefly discussed to illustrate the structure of a typical fund accounting system.
General Ledger systems will be illustrated using the UCSF and UCLA Report Writer and General Ledger systems. Using UCSF and UCLA as illustrations, we will demonstrate simple queries that can be run using Query tools. No prior knowledge of these systems is required to understand the presentation.
We will also demonstrate reports that can be extracted from the Corporation Financial System which include account/fund information, payroll information and contracts and grants information.
These tools and concepts are part of the fundamental knowledge and skills needed to conduct an effective financial-related audit.
Objective 1: General Resources for UC Internal Auditors.
Objective 2: Use of the Corporate Financial System.
Objective 3: Use of the UC Auditors Site.
4:00 – 5:30 PM Tools & Techniques for the Beginning Auditor – Part 2 (ppt)
Susana Atwood (UCOP) and Ravi Ravindran (UCSF)
This workshop is for first year UC auditors only. We will present an introductory summary of resources available to Internal Auditors. Some of the items to be reviewed in Part 2 are the Payroll and Personnel System (PPS), UC Manuals on Accounting, Contracts & Grants, Academic Personnel, Audit, an ACL introduction and other UC resources. Participants will learn to effectively use the University PPS to obtain information useful in audits and investigations, and specific PPS screens will be reviewed. Risk based audit planning and preparing the risk matrix will be discussed.
The University Accounting, Contracts and Grants, Academic Personnel and Audit Manuals will be briefly reviewed in the context of providing useful information for audits.
Objective 1: Review General Resources for UC Internal Auditors.
Objective 2: Navigate the Payroll and PPS.
Objective 3: Complete a Risk Matrix.
CIA Exam:
1:45 – 5:30 PM CIA Exam Part 1 Review
Dave Curry (UCLA)
This session will focus on the role of internal audit in governance, risk and control and serves to augment CIA exam self-study material available from the IIA. Participants are expected to have reviewed the self-study material for Part 1 prior to attending this session to maximize the benefits of this overall review. Participants will gain information to assist them in preparing to sit for Part 1 of the Certified Internal Auditor exam. Topics will include:
Objective: Assist participants in preparing for Part 1 of the Certified Internal Auditor Exam
Combined Session:
4:00 – 5:30 PM Public Records Act Requests Panel Discussion (pdf)
Marie Felde & Alan Kolling (UCB) and Stella Ngai, Maria Shanle &
Paul Schwartz (UCOP)
As a public institution, UC must be accessible to the public. One of the ways UC maintains its accessibility is by providing the public access to information, including through requests for information under the California Public Records Act (CPRA). This presentation will be a discussion about UC’s disclosure obligations under CPRA. Participants will learn what types of documents are disclosable, and how best to work with colleagues in responding to requests for information.
Objective 1: Learn disclosure obligations under the CPRA.
Objective 2: How to work effectively with colleagues and the public on PRA requests.
Objective 3: Tips on what to do and what not to do.
Handout 1 (pdf)
Handout 2 (pdf)
Handout 3 (pdf)
WEDNESDAY, FEBRUARY 4:
Breakout Sessions – Compliance:
8:00 – 9:00 AM Enterprise Risk Management & Compliance (ppt)
Grace Crickette (UCOP)
A crucial element of Enterprise Risk Management (ERM) is taking a broad view of risk across an organization instead of keeping areas of responsibility siloed. How does the UC Ethics and Compliance Program work with ERM and prevent duplication of efforts? We believe that ERM is a useful tool in supporting the Ethics and Compliance Program as compliance is integral to a successful ERM Program. In this session, you will gain an understanding of the strategic relationship of ERM and compliance and how they are interrelated when addressing risks from an enterprise-wide perspective. We will demonstrate the ERM Tool Kit (located on the UC Office of the President Risk Services website), which provides assessment frameworks to document the assessment process and risk mapping tools for prioritizing some of the identified compliance risks.
Objective 1: Overview of Enterprise Risk Management at UC.
Objective 2: Enterprise Risk Management tools available.
Objective 3: How Enterprise Risk Management improves compliance.
9:00 – 10:00 AM Maximizing Outcomes with Limited Resources (doc)
Gretchen Bolar (UCR), Donna Carpenter (UCSB) and Wendy Delmendo &
Bob Loessberg-Zahl (UCD)
Major new resource constraints challenge campus efforts to implement a comprehensive compliance program. A panel representing three UC campuses – Riverside, Santa Barbara and Davis – will discuss their diverse efforts to leverage existing programs and resources to engage campus executives in responding to high priority ethics and compliance risks. Panelists will address the unique compliance culture and programs of each campus, repurposing of resources and use of existing oversight structures to engage campus leaders.
Objective 1: Compare and contrast three approaches to campus establishment of the University’s compliance and ethics program.
Objective 2: Identify how the differences between approaches are rooted in differences among the campuses in the structure and organizational dynamics of existing compliance programs.
Objective 3: Engage the audience in a dialog about creative approaches for leveraging existing resources, structures and programs in implementing the University’s ethics and compliance program.
Handout UCD (doc)
Handout UCD (pdf)
Handout UCR (doc)
Handout UCR (doc)
Handout UCSB (pdf)
Handout UCSB (pdf)
Handout UCSB (pdf)
10:15 – 11:15 AM Creating Effective Training Programs for Your Staff
Jessica Drew de Paz (UCI)
This session will focus on developing eLearning. It is appropriate for people who are interested in building eLearning, but have yet to do so. This interactive presentation will focus on characteristics of adult learning, as well as a step-by-step approach to building eLearning. Participants will also develop realistic expectations regarding the eLearning development process.
Objective 1: How to consider adult learning while developing eLearning.
Objective 2: How to utilize an eLearning checklist.
Objective 3: How to approach eLearning development with realistic expectations.
11:15 AM – 12:15 PM Identity Theft Prevention & the Red Flags Rule (ppt)
Scott Abrams & Luanna Putney (UCOP)
This session will provide a forum for an overview and a discussion of the specific requirements of the Red Flags Rule jointly issued by the Federal Trade Commission (FTC) and other federal agencies. The session will further provide an overview of the types of operational activities subject to the Rule and various examples of how the requirements apply in the real world. Finally, the session will provide a summary of the Identity Theft Prevention Implementation Plan approved by The Regents Compliance and Audit Committee in January, the activities that have occurred to date, as well as an overview of the activities and timeline to complete roll out of the Implementation Plan.
Objective 1: Provide an overview of the requirements of the Red Flags Rule for the Prevention of Identity Theft.
Objective 2: Describe various examples of how the Red Flags Rule applies to the operations of the University of California.
Objective 3: Describe the Regental Action and Implementation Plan activities and timeline.
Breakout Sessions – Healthcare:
8:00 – 9:00 AM Conflict of Interest in Medical Enterprise (ppt)
Neal Cohen (UCSF)
This discussion will focus on the challenges related to the mandates for public disclosure of all relationships with industry. It will provide an overview of some of the implications, both positive and negative of the public reporting requirements and the investigations initiated by Senator Grassley on the University, faculty and patients. The discussion will describe some of the UC initiatives to address these issues and propose alternative ways to manage potential and real conflicts of interest and ensure that our responses to these pressures do not negatively impact innovation or collaboration and prevent advances in clinical care.
Objective 1: Review the current climate with respect to conflict of interest and oversight of faculty activities.
Objective 2: Define some of the implications of the attention on conflict of interest on advances in science and clinical care.
Objective 3: Describe some of the UC initiatives to respond to the public disclosure requirements and, at the same time, maintain meaningful collaborative relationships with industry to ensure continued advances in clinical care.
Handout (pdf)
9:00 – 10:00 AM Privacy—The Rules and Process Needed for Successful Compliance (ppt)
Carole Klove (UCLA) and Deborah Yano-Fong (UCSF)
Rules and Process Needed for Successful Compliance:
Objective 1: Participants will be able to articulate the major impact of the new State Privacy Laws on Privacy Compliance, health care organizations, and individuals.
Objective 2: Participants will be able to incorporate specific guidance or processes into their compliance program.
Objective 3: These concepts and strategies can be applied to real world investigations.
Handout (pdf)
10:15 – 11:15 AM Medicare Recovery Audit Contracts—Where Do Organizations Go From Here? (ppt)
John Dugan (PricewaterhouseCoopers)
This course will provide participants with the latest regulatory updates on the Medicare Recovery Audit Contract Initiative. The course is intended to provide a brief historical analysis of the demonstration project, including a summary of areas of contractor focus, financial results and appeal strategies employed. Additionally, participants will be able to gain a better understanding of some of the more recent focus areas that were not part of the original pilot project. Finally, John will provide participants with suggested methods for assessing risk within healthcare organizations to help mitigate the overall financial exposures associated with anticipated RAC issues.
11:15 AM – 12:15 PM Vendor Relations – History & Implementation of UC Davis Vendor Relations Policy, and Physician Conflicts of Interest with Industry
Dr. Garen Wintemute (UCD) and Dr. Charles Rosen (UCI)
This session will focus on the influence of gifts in the health care arena. Participants will gain understanding of the rationale for the ban on gifts from medical suppliers to health care professionals, and learn how one UC campus developed and implemented a local policy that extends beyond health care vendors.
Handout (ppt)
Breakout Sessions – Research:
8:00 – 9:00 AM Physician Clinical Revenue Cycle (ppt)
Clifford Skinner (UCSF)
This session will provide an overview of the key components of the professional fee revenue cycle to include best practices for the following processes:
This session will provide participants with an understanding of the physician revenue cycle its billing concepts and practices; key risk areas and challenges that UC physicians face in revenue recovery.
Objective 1: An overview of the key components of the Professional Fee revenue cycle.
Objective 2: Industry Benchmarks.
Objective 3: Challenges and pitfalls in the revenue cycle.
9:00 – 10:00 AM International Activities: Keeping Researchers Safe Abroad (ppt)
Scott Abrams & Cheryl Lloyd (UCOP)
This session will educate participants about the various risks attendant with international research activities; lessons learned; and tips, tools and techniques for mitigating operational, health and safety risks associated with such activities.
The session will provide a forum for an overview and a discussion of the specific issues facing researchers and administrators operating projects in foreign countries. It will provide an overview of some of the critical issues commonly encountered in planning and executing researching projects abroad. The session will further introduce participants to the various resources available for supporting these operations such as the tools and techniques developed by the Office of Risk Services to both support and protect UC faculty, students and researchers abroad. The discussion will include a brief demonstration of the IJET Program and examples of its use in the real world.
Objective 1: Provide an overview of the major operational, health and safety risks associated with foreign research activities.
Objective 2: Describe the various examples of risk events and responses.
Objective 3: Describe the tools available through the Foreign Liability Program to mitigate risk.
10:15 – 11:15 AM Federal Research Grants: Enforcement & Compliance (ppt)
Robert Kenney (Hogan & Hartson)
During the last five years there has been a significant increase in the level of enforcement activity in the federal research area. This session will describe that activity, discuss why it is happening, identify “hot topics” that enforcement authorities are focusing on, and discuss strategies for reducing compliance risk.
Objective 1: Review recent enforcement activity in the federal research area.
Objective 2: Review the kinds of problems enforcement authorities are focusing on.
Objective 3: How universities can reduce compliance risk in the federal research area.
11:15 AM – 12:15 PM Hot Topics in Research Compliance: Report from NACUA Research Workshop (ppt)
Patrick Schlesinger (UCB)
The National Association of College and University Attorneys has hosted a conference on research-related topics for several years. It is co-hosted by the Council on Governmental Relations and is an opportunity to learn about breaking regulatory developments in the research field and compare best practices with other institutions. This session will present a recap of some of the highlights from the most recent workshop.
Breakout Sessions – Investigations:
8:00 – 9:00 AM Who’s Lying? Detection Techniques – Part 1
9:00 – 10:00 AM Who’s Lying? Detection Techniques – Part 2
10:15 – 11:15 AM Who’s Lying? Detection Techniques – Part 3
Margo Bennett (UCB)
In these sessions we will discuss deception and its role in the investigative process. Focus will be on what verbal clues the subject of the interview provides, how to recognize them, and what insight they provide in the guilt or innocence of the subject. Additionally, we will discuss non-verbal language of the subject and the interpretation of guilt or innocence. The ability to discern these indicators of deception are critical to a successful investigator.
Objective 1: Verbal indicators of deception and how to identify them.
Objective 2: Non-verbal indicators of deception, how to identify them and determine what they really mean.
11:15 AM – 12:15 PM What You Have Always Wanted to Know About Investigations (pdf)
John Lohse (UCOP)
This presentation consists of two sections. The first section provides information on the why’s and how’s of conducting effective workplace investigations since workplace investigations may be discoverable in litigation or agency hearings or their reports may be subpoenaed for exhibit in a jury trial. The second section of the presentation will examine the characteristics and qualities of effective testimony.
1:15 – 3:15 PM Teammate Update
Michael Gowell (CCH TeamMate)
In today’s demanding environment, auditors are being asked to do more with less. Risk-based audits are de rigueur with reporting and issues tracking in the spotlight more than ever before. In this session, Michael Gowell will showcase the latest CCH TeamMate features and share leading best practices that help drive efficiency into every audit.
Breakout Sessions – Audits:
8:00 – 9:00 AM Audit Update
Patrick Reed (UCOP), Gregory Buchanan, Stephanie Burke & David Meier (UCSD), Michael Jenson (UCR), and Abby Zubov (UCSF)
9:00 – 10:00 AM Audit Best Practices – Audit Results & Methods including CAATS
Sherrill Jenkins & Leslyn Kraus (UCD) and Laura Bishin (UCR)
UC Davis will share our “Risk Assessment Scorecard” approach to the evaluation and risk ranking of contract and grants awards. The “Risk Assessment Scorecard” risk ranks each award based on a composite score. The score is derived by using Audit Command Language (ACL) software to analyze information contained in UC Davis’ key financial and decision support systems for predefined risk factors. Participants will leave the session with an understanding of how the “Risk Assessment Scorecard” approach can be used to streamline the identification of high risk accounts during the audit process.
We will review some CAATS best practices. We will start with the most difficult task which is to assemble the data and discuss tools we can use to evaluate the data. Most importantly….figuring out what questions to ask the data…”if you ask…it will answer.” Lastly, a difficult area…matching addresses within and across disparate files.
Objective 1: Best Practices in obtaining and analyzing data.
Objective 2: How the “Risk Assessment Scorecard” can be used to streamline the identification of high risk accounts during the audit process.
10:15 – 11:15 AM IT Security Compliance Auditing (pdf)
Greg Loge (UCD)
This presentation will cover an overview of the audit program for evaluating campus units’ compliance with established campus IT Security standards. Topics will include an overview of the IT Security compliance auditing program in place at UC Davis and a review of the use of technical tools to facilitate the audit process. An introduction in the use of Nessus scanning software will be given as an example of the effective use of technical auditing tools to facilitate the audit process.
Objective 1: Overview of the UCD IT Security standards and compliance auditing program. How similar security compliance programs could be adapted to their current environment.
Objective 2: Introduction in the use of technical tools for the assessment of a system’s compliance with IT Security standards. These tools will include an introduction to the Nessus Scanning software and its application to compliance audits.
11:15 AM – 12:15 PM Contracts & Grants: Regulatory Requirements, Award Administration & Compliance Monitoring (ppt)
Kathleen Hass (UCD) and Jorge Ohy (UCOP)
This session will provide an overview of the regulatory requirements for financial research administration; describe the award administration process at UC; and discuss some examples of compliance issues and monitoring activities. The manner in which the campus central and department units address the requirements will provide the framework to successfully administer sponsored projects. Understanding how the central offices of pre- and post-award administration interact with academic units who directly administer the awards is critical in order to establish an environment where all units take responsibility for financial compliance. Various monitoring activities will be discussed and why the right financial accounting structure established to record transactions can help ensure effective and efficient processes are in place to achieve compliance with regulatory requirements.
Objective 1: Sources of regulatory requirements (A-21, A-110 and A-133).
Objective 2: Overview of the partnership between central pre/post award offices and academic units in administering sponsored projects.
Objective 3: Compliance issues and types of monitoring activities.
1:15 – 3:15 PM UC Sustainability Program & Sustainability Audits: Good Business, Not Just a Recycling Program (ppt)
Susana Atwood & Matthew St. Clair (UCOP)
Mirroring developments throughout the higher education community, the UC Sustainability Program has been given a high priority by The Regents and campus management at all levels. This new emphasis results from escalating utility costs, student recruitment needs, state/local government relations, and public relations in general. We will discuss the program’s initiatives on a systemwide basis, including Leadership in Energy & Environmental Design (LEED) certification of buildings, energy efficiency and renewable energy, procurement practices, and alternative transportation programs. Goals of the program are to integrate sustainability into all business decisions, including strategic sourcing, construction, and energy management. We will introduce a sample audit program for auditing sustainability programs with suggestions on integrating sustainability steps into other audits.
Objective 1: Review the UC sustainability program.
Objective 2: An approach to auditing the sustainability program on your campus.
Objective 3: Suggestions on integrating sustainability steps into audits and advisory service projects.
CIA Exam:
8:00 AM – 5:00 PM CIA Exam Part 2 Review
Terry Hamilton & Harry Lorsbach (LBNL)
This session will focus on the major aspects in conducting an internal audit engagement and serves to augment CIA exam self-study material available from the IIA. Participants are expected to have reviewed the self-study material for Part 2 prior to attending this session to maximize the benefits of this overall review. Participants will gain information to assist them in preparing to sit for Part 2 of the Certified Internal Audit exam. Topics will include:
Objective: Assist participants in preparing for Part 2 of the Certified Internal Audit Exam
Combined Session:
1:15 – 3:15 PM The Compelling Display of Data to Achieve Desired Decision Making (ppt)
Robert Emery (The University of Texas Health Science Center at Houston)
This presentation will discuss the importance of displaying data in ways that permit decision makers to quickly comprehend the information being conveyed. Participants will learn basic techniques for improving the way they display data. A significant portion of the presentation is dedicated to real world data display (“make overs”); where data displays from universities across the country are examined and then revised fro the audience’s consideration.
Objective 1: An understanding that although organizational performance measures and metrics are important, the manner in which they are displayed is equally important.
Objective 2: Learn a set of basic rules for creating effective data displays.
Objective 3: Critically evaluate displays of data to improve their ability to convey meaningful information.
Closing Session:
3:30 – 4:30 PM Closing Session – Internal Audit and Compliance: Importance of Collaboration and Skill Development (ppt)
Odell Guyton (Microsoft Corporation)
In this session we will address the governance framework, and the importance of having strong ethics and values. The session will also discuss the fraud prevention culture, and the benefits of collaboration between Internal Audit and Compliance. The instructor will also share a number of contemporary and important concepts and observations from the compliance and ethics field.
THURSDAY, FEBRUARY 5:
8:00 AM – 5:00 PM CIA Exam Part 3 Review
Tracie Kraftenberg (CIA Review Course Instructor)
The CIA Exam Review, Part 3, is a one-day review and discussion of business analysis and information technology topics. Participants will be able to discuss challenging exam topics in a classroom setting with their peers, and obtain feedback from the instructor via a curriculum focused specifically on areas needing improvement as identified by the participants’ pre-test scores. The course reference materials were developed by CIA exam subject matter experts, and the associated online components (flashcards, pre- and post-testing, etc.) provide additional reinforcement of the course content.
Objective 1: How to analyze business processes to help audit clients improve quality and performance to remain competitive in the global marketplace.
Objective 2: How to evaluate accounting and finance controls to ensure audit clients maintain efficiency and stewardship over the use of their resources.
Objective 3: How to evaluate the managerial accounting function to ensure management has the information it needs for planning and decision-making.
Objective 4: How to evaluate an audit client’s management of information risk, including assessment of the reality of information technology processes.