I guess I must be having fun because Im amazed at how
time is flying by. I find it hard to believe that we are into March already and before we
know it summer will be here and another Chapter year will draw to a close. I think the
Chapter is having a great year and Im looking forward to some exciting events during
the next few months. Hint, Hint - click on the upper right hand corner of our Web site for
details on two great social events in the works - one coming up right away at the Granada
Movie Grill on March 13th, and a Stars game on April 10th. Keep your eyes on the Web site
for details on the remaining CIA review course, seminars, and other events. If you
havent heard, we are repeating our big year-end (almost) free seminar this year !!
We hope to have full details to give you at the March 21st meeting. If you feel that there
is more that the Chapter could be doing for you, Id like to hear from you.
Last month I mentioned that one of my favorite meetings of our Chapter year was the
February meeting with all the students. Unfortunately, I could not make the meeting due to
a commitment with my real job, but I hear it was a great meeting with many students in
attendance. This month brings one of my favorite topics - Fraud. This will be our second
annual joint meeting with the Dallas Chapter of the Association of Certified Fraud
Examiners. Please help me in making our CFE friends feel welcome and glad to be with the
Our presentations on fraud are always enlightening and entertaining. Hopefully as part
of their messages, our speakers will be able to give us some details and war stories. Our
luncheon speaker will be Harold Degenhardt with the 4th District Office
of the SEC and he will be speaking to us about SEC perspective on fraud and trends that
they are seeing. Our pre-meeting will focus on Digital Evidence in Fraud and Internet
Investigations brought to us by a FBI Special Agent Michael Morris. Our
post meeting will focus on Using Technology to Enhance Internal Audit brought to us by Eric
Schwarz and Bert Lacativo of FTI Consulting. So be sure to join
us for some informative sessions.
Some of you may not be aware that the IIA is building a new headquarters facility just
outside Orlando, Florida. I said facility but it really is supposed to be a world-class
professional development and operations center to serve internal auditors all around the
world. A major portion of the funding for the new facility is coming from donations from
corporations, individuals, and Chapters and Affiliates from around the world. The Board of
Governors of your Chapter has pledged $25,000, part of our proceeds for the 1998
International Conference that was held in Dallas. Large donations earn the right to naming
opportunities in the new building - naming opportunities for lobbies, foyers, conference
rooms, executive offices, etc., which recognize the donor(s). We are working on a
coordinated large pledge with other Texas Chapters and anticipate having a significant
building piece - like maybe the main lobby - named The Texas Foyer with
contributing Texas Chapters named as the donors. We'll keep you informed as this effort
One recently announced aspect of the new building is a Time Capsule. Messages and
memorabilia representing the internal audit profession and the IIA are being collected for
a time capsule for the new building. The capsule will be opened in 2041 in celebration of
the IIA's 100th anniversary. Chapters are encouraged to send something unique about their
Chapter before the April 5 deadline. Additionally, the IIA is encouraging individual
members to submit their own messages for the time capsule. If you have ideas for what the
Dallas Chapter might submit, please let me know !!
See you on the 21st!
This Month's Meeting
Thursday, March 21, 2002
CityPlace Conference Center
A joint meeting with the Dallas Chapter of
at CityPlace Conference Center
Lunch Meeting 12:00pm
Registration begins at 11:30am
SEC Perspective on Fraud
and Business Trends
Presented by Harold Degenhardt, District
Forth Worth District Office of the Securities and Exchange Commission
Harold Degenhardt is district administrator for the Forth Worth district office
of the Securities and Exchange Commission. Prior to joining the commission, he was a
partner with Gibson, Dunn & Crutcher where he specialized in general commercial,
securities, antitrust and product liability litigation.
Mr. Degenhardt's litigation experience includes white collar crime, class actions,
government investigations and related matters involving the Foreign Corrupt Practice Act,
the National Transportation Safety Board and Exchange Commission, the New York Stock
Exchange, the United States Department of Justice's Antitrust Division, and Department of
Mr. Degenhardt received his bachelor's degree from Villanova University in 1968 and
graduated from Fordham Law School in New York City in 1973. Prior to joining Gibson, Dunn
& Crutcher, Mr. Degenhardt was a litigation associate from 1973 to 1977 in New York
and litigation partner in Dallas.
Mr. Degenhardt had also been an adjunct professor at SMU Law School.
Digital Evidence in Fraud and Internet Investigations
Presented by Special Agent Mike Morris, Dallas Federal Bureau of
Special Agent (SA) Michael S. Morris, has been employed by the Federal
Bureau of Investigation (FBI) for over thirteen years, the last nine of which have been in
the areas of computer intrusions and computer forensics. As the director of the
laboratory, SA Morris has oversight of fifteen computer forensic examiners, from local,
state and federal law enforcement agencies.
SA Morris has been the case agent on several large multinational computer intrusion and
copyright investigations. Due to his knowledge of computer intrusions and computer
forensics, he has been featured in the Wall Street Journal, Business Week, numerous local
newspapers and has appeared in the Arts and Entertainment documentary on Cyber Terrorism,
as well as the Learning channel's documentary "Hidden Secrets of the FBI."
In December 1997, he received a commendation from the Director of the FBI for his
training of law enforcement officers in Russia, Hungary, Egypt and Malaysia, in the area
of computer intrusions and computer forensics. SA Morris holds a Masters Degree in
Accounting Information Systems.
Post Meeting 1:30pm
Using Technology to Enhance Internal Audit
Eric Schwarz and Bert Lacativo of FTI Consulting will discuss the following:
- Fraud detection, technology and methodology
- Utilize all data (not just a sample)
- Data mining client and third party data
- Compare client data (employees, vendors) to outside data (social security, secretary of
state, post office)
- Ghost employees, ghost vendors, diverted vendor payments
- Anomaly detection
- Visual data mining and computer-aided analysis
- Duplicate payments, unusual payment timing, unusual payment amounts
- Statistical analysis
- Benford's Law, payments clustering just under authority limits
- Report profiling and ranking
- Concentration of effort and investigative resources on highest risk areas
Eric Schwarz is a Director in FTIs Electronic Evidence and
Discovery practice. Mr. Schwarz has over ten years experience in the field and was
formerly the National Coordinator for Computer Forensic and Electronic Discovery for
Deloitte & Touche. Mr. Schwarz has led both national and international forensic and
litigation engagements for clients based in the United States and abroad. As a nationally
recognized expert in the field, Mr. Schwarz has written a number of articles on computer
forensics and Cybercrime and has been featured in articles in local, national and
international publications. Mr. Schwarz has been qualified and has testified as an expert
in computer forensic science. Mr. Schwarz has developed training courses in computer
forensic, electronic document discovery, and cyber fraud investigation techniques for
corporate, legal and law enforcement groups throughout the United States. He has been a
guest instructor for the Federal Law Enforcement Training Center in their SCERS
certification training course.
Bert Lacativo, a former FBI Special Agent, is a CPA and CFE with over
twenty years of combined financial and investigative experience obtained during his tenure
in the corporate, government and consulting arenas. Bert is the Managing Director of
FTIs Dallas, Texas office. Prior to joining FTI, Bert was a senior member of the
management team for a Big 5 firm where he was responsible for the conduct of white-collar
fraud investigations. Bert has also consulted with clients and internal audit groups
regarding the development and implementation of fraud prevention, deterrence and detection
techniques and programs. Additionally, Bert has developed and delivered training programs
concerning Bribery & Corruption; Effective Interviewing Skills; Fraud & Illegal
Acts Risk Assessment and Fraud Awareness.
Visit FTIs web site at: www.FTIConsulting.com
This meeting is
being held at CityPlace Conference Center.
The DART light rail station at CityPlace serves both the RED
and BLUE lines. Check for schedules, routes and fare
information at http://www.dart.org/default.asp
The best method to place and confirm your reservation is via the web site at http://www.dallasiia.org/Reserve.htm.
An optional method is to use the telephone, fax, or e-mail. However, a $2
phone/fax/e-mail fee will be assessed to each reservation.
|Meeting / Luncheon Fees:
IIA Members: $25
Walk-ins (members or non): $30
Phone/Fax/E-Mail Fee: $2
Reservations must be received by noon on Friday, March 15, 2002
or a $5 late fee will be charged.
We reserve the right to bill for "no-shows."
Please mark your calendar for future meeting dates for the 2001-2002 chapter year:
- Thursday, April 18, 2002
- Thursday, May 16, 2002
Our chapter is partnering with The Institute of Internal Auditors to offer our members
annual subscriptions to IIAOnlineCPE Web-based training for only $95.
(Effective April 1, 2002, the member fee is increasing to $199.)
In addition, for every ten (10) members who subscribe to IIAOnlineCPE,
our chapter will receive two (2) free annual subscriptions to be raffled at chapter
Here is some information about IIAOnlineCPE:
- Your choice of over 75 educational courses currently used by more than 50% of Fortune
- Unlimited access to all courses.
- Courses use streaming video technology with excellent visual aids and graphics. At least
4 new lectures (courses) are added monthly.
- Timely information on financial news and trends.
- A personal CPE record that tracks the hours you've earned.
- The ability to print your own CPE certificates.
- One year subscription with unlimited usage (up to 48 hours of CPE credits). Thats
less than $2 per CPE credit hour, an incredible value!!
- IIAOnlineCPE.org offers two free
demonstration courses, so you can try before the buy.
To subscribe, call or e-mail Ray Brindley, Seminar Development, The Institute of
Internal Auditors at 407-830-7600, extension 295 (email@example.com)
Review - Still
time to register for Parts III & IV!
The Dallas Chapter will once again sponsor an interactive CIA review course to help
prepare candidates taking Parts III & IV of the May 2002 CIA Exam. Part III will be
held Saturday, March 23, 2002 and Part IV will be held Sunday,
March 24, 2002. Each review course session will run from 8:00 AM to 5:00 PM. For
further information on the review course, including cost, location and registration, log
on to the IIA Dallas Chapter web site at http://dallasiia.org/CIAReview_S02.htm.
If you have any further questions, you can contact the CIA Certification co-chairs as
Chapter Social Events
Based on member input, the Social Committee has planned a couple of great social events
for the second half of the year. Go to http://dallasiia.org/Social_02.htm
for details and to register.
Wednesday, March 13, 6:30 - 9:00pm, Granada Movie Studio/Grill Dinner
& Movie, The Time Machine starring Guy Pearce and Jeremy Irons, 5405 Beltline
Wednesday, April 10, 7:30pm - 10:30pm, Dallas Stars vs. Minnesota Wild
Hockey Game, American Airlines Center, 2500 Victory Avenue, Dallas
Plan to attend one or both of these events!
Research Foundation - Research Priorities
The Research Foundation has the following as its current research priorities and
requests proposals from researchers interested in submitting bids:
- Electronic Commerce
- Role of Internal Auditing Services in Corporate Governance and Management
- Auditing of Continuous/Online Controls
The deadline dates for submitting bids are May 30th and October 30th of each year. The
Foundation also welcomes unsolicited proposals on other topics pertinent to Internal
Auditing. For a brief summary on each of the topics above or to obtain additional
information on submitting bids, please contact:
Senior Manager of Research
407-830-7600, Ext. 285
Please join us in welcoming our newest members to the Dallas Chapter, as well as
congratulating some familiar faces:
|March New Members
|10 Years (cont.)
Announcing the IIA Southern Regions District 1 Conference
Moody Gardens Hotel, Galveston Island
September 30 - October 1, 2002
|Four information filled tracks:
- Audit Leadership
- Audit Skills - Smart Auditing
- Risk Management - Best Practices
16 hours of CPE
An early bird special price of $495
|Great speakers, including:
- Robert Stevenson
- Bill Bishop
- Ed Robinson
- Courtenay Thompson
- Basil Woller
- Dr. Raymond Clay
Contact Mary Ann Missman 713-237-2577 for details.
A complete list of conference speakers and specific topics will be announced soon.
IIA Seeks Items For Time Capsule
Messages and memorabilia representing the
internal audit profession and The IIA are being collected for a time capsule for The
Institute's new international headquarters. The capsule will be opened in 2041 in
celebration of The IIA's 100th anniversary. Affiliate leaders are encouraged to send
something unique about their affiliate, city, or country such as a pin, newsletter or
magazine, or message before the April 5 deadline. Additionally, The IIA is encouraging
individual members to submit their own messages for the time capsule.
Senior Manager of Research Susan Lione (407-830-7600, Ext. 285 or firstname.lastname@example.org) is coordinating this project. For
more information, visit the IIA's web site at http://www.theiia.org/iia/timecap.cfm
Report Your Speaking and Writing
It's time again for the survey to determine which IIA Dallas Chapter members have
submitted articles or spoken during February, or earlier if not previously reported. Each
speaking engagement on internal auditing that a Dallas Chapter member completes will earn
the Chapter 1 credit per CPD hour. Each full article, Roundtable article, Fraud Finding,
etc. submitted that meets basic editorial guidelines will earn 5 credits. For each full
article published 20 credits are earned. Each internal audit related article published in
any other trade or professional journal that is authored by a chapter member is 5 credits.
To report your writing and speaking go to http://dallasiia.org/Speaking.htm
and complete the provided form by March 15, 2002. Contact Dace Ward (email@example.com, 972-605-6128) if you have any
We are repeating our big year-end (almost) free seminar this year!! We hope to have
full details to give you at the March 21st meeting. Check the web site soon!
Position: Managing Analyst
Location: Position opening in Dallas/Fort Worth with a leading Healthcare Finance
- Qualified applicants will have a CPA or CIA or MBA;
- 5+ years related experience in either public accounting, internal audit or asset based
- must be willing to travel approximately 50% - much in the Texas region;
- applicant can work out of their own home and once trained will run project teams.
Great benefits and salary $65-80K
Contact: Rick Nelson at PSI 1-800-444-6760, ext. 12
Professional Support, Inc.
Senior Information Systems Auditor
- Develops and executes audit plans, performs test work and performs Team Leader
responsibilities for various Information Systems and integrated audits and projects.
- Leads audit Teams in conducting audits to analyze computerized business systems to
determine if they are effective and efficient in processing and controlling data.
- Makes use of audit software packages to analyze data integrity and evaluates security of
various systems infrastructure components such as operation systems and database
- Assists the operational team with IS issues and shares knowledge with the department.
- Documents audit work in clear and concise work papers that adequately support
- Conducts meetings without supervision.
- Documents IS audit issues in written reports and reviews reports prepared by audit staff
for factual content.
- Bachelors Degree in Information Systems Auditing, Management Information Systems,
Computer Information Systems or Accounting Information Systems required.
- Two to five years of information systems audit experience.
- CISA preferred.
If interested please send you resume to Julie Blanco by email: firstname.lastname@example.org
Resumes may also be faxed or mailed
Fax # (214) 792-5015
Attn: Julie Blanco 4HR
P.O. Box 36611
Dallas, TX 75235
Visit Southwest Airlines at www.southwest.com
Looking for a career change or companies seeking employees? Let the Dallas IIA
Employment Committee help you. Individuals seeking positions can send an updated resume
P.O. Box 10001
Dallas, TX 75301-4321
Phone: (972) 431-5946
Fax: (972) 431-5995
Resumes will be kept on file and forwarded to Companies and Recruiters seeking to fill
positions. This service is offered to members at no charge.
Also, any Company desiring to advertise a job opening in the Monthly eNews and on the
web site may do so for a small fee. Contact Tracie Martin (email@example.com) at 214-820-6970 for