March Meeting
Thursday the 5th
Plano Centre
 Joint Dallas IIA/ACFE
Meeting
Meeting 12:00pm - 1:30pm
Registration begins at 11:30pm
Ethical Considerations for the Business Professionals
Dr. Raymond J. Clay, Jr., CPA, Author and University of North Texas Professor
Dr. Clay will lead an interesting and entertaining presentation
on a subject rarely considered in the context presented here. This
is not a dialogue on behavioral dos and don’ts; rather, this
presentation examines the basic principles of ethics that we all
know quite well but oftentimes fail to apply in our personal lives
and professional careers. As the pressures related to career paths
and personal accomplishments mount, we tend to abandon the traits
that are basic to success. This presentation is designed to help
participants re-identify those traits and allow them the opportunity
to reexamine their priorities as they relate to their behavior.
 Raymond J. Clay, Jr. currently holds the Internal Audit
Professorship in Accounting at the University of North Texas. Prior
to joining the faculty at North Texas, he spent three years as the
Director of Professional Development for Union Pacific Corporation.
Dr. Clay received his Bachelors and Masters degrees in Accounting
from Northern Illinois University and his Doctorate from the
University of Kentucky. He has held accounting faculty positions at
Indiana State University and Texas Tech University. His public
accounting experience was with PricewaterhouseCoopers, in their
Chicago Office.
Dr. Clay served as a member of the American Institute of
Certified Public Accountants (AICPA) Accounting and Review Services
Committee, assisting in the development of Statements on Standards
for Accounting and Review Services Nos. 1-6. He has also held
significant committee appointments with the American Accounting
Association, the Institute of Internal Auditors, and the Texas
Society of CPAs. He is currently a member of the Dallas IIA
Chapter’s Board of Governors.
Dr. Clay is the author of three books, ten continuing
professional education courses, and numerous articles appearing in
professional journals. He provides in-house Ethics training for
business entities, CPAs, and accounting professionals. Dr. Clay has
authored State Board approved Ethics courses in six states,
including Texas, that he presents both live and via webcast. He
performs consulting services for several firms and has been named
Outstanding Continuing Professional Education Discussion Leader by
the AICPA and by the Texas Society of Certified Public Accountants
(TSCPA). In June 1999, Dr. Clay received the Leon R. Radde Educator
of the Year Award from the Institute of Internal Auditors. In
October 2000, he was the recipient of the TSCPA Outstanding Educator
Award.
1 Hour Continuing Education
Make your Reservation On line!
Core Audit Skills Track (CAST)
The Dallas IIA is launching an exciting new initiative that will focus
on critical skills necessary for all auditors to master and
comprehend in order to succeed in the practice of internal
auditing. Subject matter experts will present topics such as: the
professional standards, building the audit report, closing
conference strategies, audit evidence, etc. The program will
present a new topic every month as a separate track pre-meeting
lasting for approximately two years. Those who attend a majority of
the sessions will get special recognition.
CAST Meeting 10:30am - 11:30am
Registration begins at 10:00am
Audit Evidence – Prove it to me!
Toni Messer, Board of Governor, Dallas IIA Director of Audit and Compliance, University of Texas at Dallas
Mark Salamasick, Board of Governor Dallas IIA Director of Center for Internal Auditing, University of Texas Dallas
Toni Messer and Mark Salamasick will facilitate a session of the
Core Audit Skills Track by presenting on the best practices in
collecting audit evidence. This session will be interactive in
nature and cover practical experiences learned from new staff to
directors in evaluating and collecting important audit
documentation. They will use real life cases with internal audit
“actors” that will address common issues and solutions to gathering
solid audit evidence.
The presentation will address a number of key areas and the
reliability of documentary evidence that is consistent with the IIA
Standards, and what every audit group should use. The presentation
will include: Value of different forms of audit evidence
Procedures and illustrative applications of manual and automated
audit procedures Reliability of various documents Key components
of effective interviewing for gathering evidence
 Mark Salamasick, CIA, CISA, CSP, is Director of the Center
for Internal Auditing Excellence at The University of Texas at
Dallas (UTD). The program is one of the five largest internal audit
programs worldwide. The program has been in place for six years and
has an emphasis on internal auditing, technology, audit software,
information security and forensic accounting. He teaches Internal
Audit, Information Technology Audit, and Risk Management and
Advanced Auditing. He is also an independent audit and risk
management consultant and works with Universities in establishing
and enhancing internal audit programs. He is currently working on
the second edition of the IIA Published internal audit textbook,
“Internal Auditing: Assurance and Consulting Services”.
Mark previously worked for Bank of America for over twenty years.
During the last two years with Bank of America, he was the Senior
Vice President of Internet/Intranet Services. Prior to that, he
served as Senior Vice President and Director of Information
Technology Audit. He worked within the Internal Audit Group of the
bank for eighteen years with experience in technology, financial,
and operational auditing. He had responsibility for partnering and
auditing technology, information security, and business continuity
during that time period. Prior to joining Bank of America, Mark was
a Senior Consultant with Andersen Consulting, now Accenture.
Mark has served on the Institute of Internal Auditors (IIA) Board
of Research Advisors since 1997 and is currently member of the IIA
Research Foundation Board of Trustee’s. He has also served on a
number of other IIA International Committees, including the Advanced
Technology Committee and Seminars Committee. He received the 1994
IIA International Audit and Technology award. In 2005, he received
the Leon R. Radde Educator of the Year Award from the IIA. He is a
frequent conference speaker on emerging technology issues and
internal audit practices. He is on the Dallas Chapter IIA Board of
Governors and the co-chair of the Certification Programs Committee.
Mark holds a BS in Business Administration and MBA from Central
Michigan University, where he taught accounting and information
systems as a graduate student and as a full time faculty member.
 Toni Messer, CPA, CIA, is Director of Audit and Compliance
at The University of Texas at Dallas (UTD). Prior to that, Ms.
Messer worked for the Texas State Auditor’s Office. She received her
degree in Accounting from Texas A&M University.
Toni is an active member of the Dallas Chapter of the Institute
of Internal Auditors (IIA), currently serving on the Board of
Governors and co-chairing the Certification Programs Committee. Toni
has worked with the Internal Auditing Education Partnership (IAEP)
Program since 2003 by giving presentations to students, mentoring
them, and providing them with experience working on actual audits at
UTD. She is also a member of the UTD School of Management IAEP
Advisory Board.
Toni is the Professional Education Chair and a board member for
the Association of College and University Auditors (ACUA). Toni
served as the Annual Conference Director for ACUA from 2006 – 2008
and has been actively involved with ACUA since 2003. In addition,
she was a board member for the Texas Association of College and
University Auditors (TACUA) for five years. Honors include the ACUA
Excellence in Service Award and the Dallas Chapter of the IIA Aaron
Saylor’s Award for Outstanding Contribution to the Chapter.
1 Hour Continuing Education
Make your Reservation On line!
Pre-Meeting 10:30am - 11:30am
Registration begins at 10:00am
How to Cheat on Your Expense Statement
Stephen M Nelder, CPA, CFE
Director in the CBIZ, Accounting, Tax & Advisory Services, LLC Anti-Fraud practice
Travel and entertainment fraud is among the most common and
toughest varieties of white-collar crimes to detect. It is easy for
employees to disguise personal expenses for meals & entertainment or
travel expenses as a legitimate business expense. The approval
process is often a rubber stamp, and most executives spend less than
30 seconds reviewing the expense report. In reality, travel expense
fraud often goes undetected.
According to the Association of Certified Fraud Examiners’ 2008
Report to the Nation on occupational fraud & abuse, 127 of the 959
(13.2%) cases reported were due to fraudulent expense report
reimbursement. The median loss for each reported case was $25,000.
In this presentation, you will learn many of the common methods used
to ‘pad’ travel expense reports and how to detect these schemes when
auditing travel and entertainment reimbursements.
 Stephen M. Nelder, CPA, CFE is a Director in the CBIZ
Accounting, Tax and Advisory Services, LLC Anti-Fraud practice. As a
former Senior Manager of a “Big Four” accounting firm’s Fraud &
Forensics practice and founding member of an investigative
accounting boutique, Steve has specialized in the prevention and
detection of white collar fraud. Steve is a Certified Public
Accountant and Certified Fraud Examiner.
Throughout Steve’s 25 plus years of combating occupational fraud
and abuse, he has assisted his clients recover in excess of $50
million in illicit funds as a result of his thorough and
professional investigations. The following is a sample of the types
of investigations Mr. Nelder has participated in:
- Construction Fraud
- Over-Billing Schemes
- Warranty Fraud
- Kickbacks & Bribery
- Asset Diversions
- Sales Program Abuse
- Healthcare Fraud Waste & Abuse
- Embezzlement
- Conflicts of Interest/Self Dealing
- Procurement Fraud
- Fictitious Vendors
- Travel & Entertainment Fraud
Many of these investigations were referred to law enforcement,
resulting in criminal indictments and eventually prison terms for
the perpetrators. On numerous occasions, Steve has had to testify in
court on behalf of the client. On one occasion, in a “Memorandum
Opinion,” the Judge found Steve’s testimony particularly persuasive,
both with regard to his knowledge of the falsification scheme and
his calculations of the dollar amounts owed.
1 Hour Continuing Education
Make your Reservation On line!
Post-Meeting 1:30pm - 2:30pm
Panel Discussion: What Do You Want to Know About Anti-Fraud?
The intent of this forum is to provide an easy way for you to get
answers to any burning questions you have regarding anti-fraud.
Hopefully, each participant will be able to learn something new that
can be applied to their company anti-fraud program, or used to
establish an anti-fraud program.
If you want to pose a question in advance of the meeting for the
panel to consider, please email to moderator Clint McPherson at
clint.mcpherson@protiviti.com.
Panelists are as follows:
Stephen M Nelder, CPA, CFE - Director in the CBIZ
Accounting, Tax & Advisory Services, LLC Anti-Fraud practice
Picture and Bio information listed above
Dr. Raymond J. Clay, Jr., CPA - Author and University of
North Texas Professor
Picture and Bio information listed above
 Glyn Smith has 19 years of diversified experience working with
public accounting and private sector entities including large-cap
and fast growth public companies as well as government entities.
Until 2005, Mr. Smith served as Director of Internal Audit for MCI
where he played a role in helping the company successfully move
forward and emerge from bankruptcy after the WorldCom fraud.
Because Mr. Smith played a key role in helping to uncover the fraud
at WorldCom, he has unique incites that can help organizations lay
strong ethical foundations and better prevent scandal in this new
era of responsibility. Mr. Smith has been featured in media such as
CNBC’s American Greed, the Wall Street Journal and CFO.com. He helps
thousands of corporate executives and professionals across the globe
by consulting on, training and speaking to the most timely topics
and concerns for the 21st century including enterprise risk, the
current crises and recent scandals - lessons learned and the way
forward; questions every board member should ask; what
companies can do to prevent and detect fraud; and ethical
leadership. In addition, Mr. Smith speaks to high school and college
students to share lessons learned from the recent frauds and the
importance of building a strong ethical foundation.
Glyn previously served on the Accounting Advisory Board for the
University of Alabama and is the past president of the Central
Mississippi Chapter of Internal Auditors. He holds a number of
professional designations including Certified Public Accountant,
Certified Internal Auditor and Control Self-Assessment.
 Larry Worthy, CIA, CISA, CFE, Director of Internal Audit,
Six Flags
Larry Worthy, CIA, CISA, CFE is the Director of Internal Audit
with Six Flags Theme Parks, where he directs financial, operational
and compliance audits in the fast paced family entertainment
environment. Additionally, he has oversight responsibilities for
Loss Prevention. Previously, he was the Vice President of Internal
Audit for Clear Channel Communications, Manager of Internal Audit
for the H. E. Butt Grocery Company, and an Operational Auditor with
the Air Force Audit Agency for 11 years.
He is a past President of the San Antonio Chapter IIA. He was
also a volunteer instructor for the IIA, presenting seminars
throughout the nation on various internal auditing topics. Larry
earned the Distinguished Faculty Member designation in 1997.
Larry is a frequent speaker at international and national events,
including the IIA’s 57th Annual International Conference, IIA’s
Internal Auditors in the Government Conference and the IIA’s Best
Practices Conference. He is also a frequently requested speaker for
various professional organizations and universities in Fort Worth,
Dallas and San Antonio.
Larry earned a Bachelor of Science degree in Accounting from
Southwestern Oklahoma State University in 1977. He earned the
Certified Internal Auditor (CIA) designation in 1989, and the
Certified Information Systems Auditor (CISA) and the Certified Fraud
Examiner (CFE) designations in 1996.
1 Hour Continuing Education
Make your Reservation On line!
Meeting Location:
Plano Centre
2000 E Spring Creek Parkway, Plano, TX 75074
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