The Dallas Chapter of the Institute of Internal Auditors

May Meeting
Thursday the 4^th
CityPlace Conference Center

Lunch Meeting 12:00pm
Registration begins at 11:30am

International Auditing

International Financial Reporting Standards

Bill Biese, Deloitte Mexico

The luncheon presentation will focus on the importance of the International Financial Reporting Standards (IFRS) in Latin America. It will also address the topic of IFRS and GAAP convergence, as well as recent "hot topics" with the U.S. Securities and Exchange Commission.

William A. Biese graduated from West Virginia University in 1970 with Bachelor's degrees in Mathematics and Spanish. After two years in the U.S. Army Finance Corps, he returned to West Virginia University and obtained another Bachelor's degree in Accounting in 1974.

Bill began his professional career in the Atlanta office of Andersen in June 1974 and was promoted to audit manager in June 1979. Shortly thereafter he was asked to transfer to the Mexico City office of Andersen to fill the need for a native-speaker of English to handle several referred engagements and assist in the review and quality control of English reports prepared for use outside of Mexico, primarily in the United States. Bill was admitted into the Andersen partnership in 1987. As a result the merger of the Andersen and Deloitte practices in Mexico, in September 2002 Bill became a partner of the Mexican member firm of Deloitte. Bill is currently a member of the Professional Practice Group and Global Offerings Services of Deloitte.

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Pre-Meeting 10:30am

Auditing in a Global Environment
Jay Blanchard, Eddie Holt, Tim Sharp and Kirk Tryon - Texas Instruments

Assessing and evaluating risks for an international corporation brings many unique challenges to an audit department trying to stay connected throughout the organization. The Audit Services Department at Texas Instruments (TI) has been working through these challenges for many years and, as a result, has a unique perspective on how to work effectively within a global environment.

In this session you will learn some of the steps TI has taken to audit on an international basis. The team of presenters will discuss how they ensure they get input from key managers around the world when assessing risks to develop their annual audit plan. They will also discuss their methodology for performing audits on a worldwide basis rather than limiting the scope to a local region. The team will present how TI evaluates itself for Sarbanes/Oxley section 404 compliance on a global basis. Lastly, the team will discuss how they ensure the various controllers around the world assess the key controls in their own areas.

Presenters: The Pre-Meeting will include four presenters from the Texas Instruments (TI) Audit Department with each possessing a variety of experiences related to auditing on an international basis. Kirk Tryon, CPA, has been an audit manager at TI for 11 years and has been responsible for managing audits in TI’s Asia and Japan regions. Eddie Holt, CPA, has a total of 12 years of audit experience with the past six years at TI. Eddie was responsible for training the international regions on the importance of internal controls and how to evaluate for compliance with Sarbanes Oxley Section 404. Jay Blanchard, CPA, is an Audit Manager for TI and has had responsibility for two of TI’s international business segments. Tim Sharp, CPA, has 12 years of international audit experience and led a variety projects in TI’s Asia regions.

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Post-Meeting 1:30pm

Staffing International Audits with Language and Cultural Differences
Facilitator: Carla Cashio
Panelists: Joel Aguilar, ACS, Inc.
John Lazarine, Raytheon Company
Gary McGuire, Lennox International Inc.
Murli Manickam, The Controller Group, LLP

Facilitator:
Carla Cashio is a Senior Manager for Audit Services/ERM at Textron, Inc. Carla is an innovative business professional with audit, consulting and strategic planning experience. Her work experience includes SBC Communications, Deloitte & Touche, ClubCorp International, Campus Federal Credit Union, Blue Cross and Blue Shield of Louisiana, as well as contract consulting to Trammell Crow, Neiman Marcus and TXU. Carla earned a Master of Business Administration from Amberton University and a Bachelor of Business Science in Accounting from Louisiana State University. She is a Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Control Self Assessment (CCSA), Certified Financial Services Auditor, Certified Risk Professional and Six Sigma Certified Green Belt.

Panelists:

Joel Aguilar is the Internal Audit Manager for Operations and Finance with emphasis in Europe and Latin America at ACS, Inc. He has over 24 years total experience including 17 in global internal audit, five in banking operations and two in public accounting. His previous experience includes being an Internal Audit Manager for Alcatel, Plano, TX for 10 years, a Sunbeam Controller in Mexico City for two years, as well as 10 years at Citibank (five years as Audit Manager and five years in Operations). Joel holds a BS, Accounting and Administration from the University of Mexico; an MBA in Finance and a Diploma in Financial Engineering from the University of the Americas; as well as a Certificate in Business Administration. Joel is a governor on the Dallas IIA’s Board.

John Lazarine is currently the Global IT Audit Director for Raytheon Company. John has spent the last 18 years working in the Corporate Internal Audit organizations at several Fortune 500 Companies including Alcatel, Mobil Oil and JCPenney where he has gained a high degree of knowledge regarding internal controls, governance and Sarbanes-Oxley. He created the Global IT Audit functions at both Alcatel and Raytheon. His experience includes directing, managing and performing operational, financial, compliance and information technology audits and projects in highly complex and dynamic organizations. John’s audit experience covers nine different business industries/areas, including: government and defense, telecommunications, retail, insurance, banking, credit card, catalog, manufacturing, oil and gas. John received his Bachelor of Business Administration BA from Texas A&M University. In addition, he is a Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA) and is a member of the Institute of Internal Auditors (IIA) and the Information Systems Audit and Control Association (ISACA).

Gary McGuire is the Vice President of Corporate Audit at Lennox International Inc., a leading global provider of climate control solutions. As part of his responsibilities as the Company’s Chief Audit Executive, Gary leads Lennox’s Sarbanes-Oxley effort, focusing on the section 404 internal control evaluation requirements. Gary started his career at Arthur Andersen in Dallas, Texas, and has worked in either external or internal auditing for over 25 years. Prior to Lennox, he worked in the automotive industry at Cummins Inc., telecommunications industry at Alcatel, aerospace & defense industry at United Technologies Corporation, and the oil & gas well services industry. He is a Certified Internal Auditor (CIA) and a Certified Public Accountant (CPA) in the United States, and holds an undergraduate degree in Accounting from Texas Tech University and a Masters degree in Business Administration from Vanderbilt University. Gary is a member of the IIA’s Board of Research and Education Advisors, where he focuses his efforts on corporate governance research projects.

Murli Manickam, The Controller Group, LLP, is a Senior Manager and Practice Leader - IT SOX and Controls Automation in the Dallas office. Murli has most recently been serving Fortune 500 clients on IT SOX compliance efforts. He is a Certified Information Systems Auditor (CISA) with over 15 years of IT management experience. He has spent time with First USA, Ernst & Young and Hencie and Veloz Global, a startup IT performance management company, and has been actively involved with IT SOX engagements and regulatory compliance efforts for several years. Murli has been recently engaged in IT SOX compliance effort with DG Systems, Central Freight Lines, Ernst & Young (Nortel) and Encore Wire, all while utilizing COBIT Framework. His specialty in SOX Application controls and Segregation of Duties has proven valuable through 11 full life-cycle ERP implementations using Oracle E-Business Suite, SAP, PeopleSoft and Great Plains. Murli also has experience with other ERP packages like JE Edwards, Navision and Axapta.

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