Happy St. Patricks Day everyone,
we are getting closer to spring. Our days are getting longer.
yes, we might even get to see the sun soon.
At JCPenney, we recently completed our annual audit planning, goal setting and other
administrative tasks (appraisals, development plans, etc.). I gotta say
great to have this behind us.
At the IIA, we have an exciting training and networking agenda ahead of us. The
following are highlights:
- Thursday, March 20th, CityPlace - We have a joint meeting with our friends from
the Dallas Chapter of Certified Fraud Examiners. Each year, this is one of our
most popular meetings. You can probably guess the topic. Yes
fraud, fraud, fraud.
See below for details.
- Chapter Board Of Governors and Officers Meeting March 20th, CityPlace -
Your chapter leadership will be getting prepared for the new year which starts in June
- The deadline to register for the CIA exam is March 31, 2003. If you are
not certified, this is your chance to continue down the road towards audit
- Almost Free Annual Seminar - 8 hours of CPE for the price of a monthly
lunch, Dan Kneer, Arizona State will present Auditing Smarter, Not Harder. April 2003.
If you are interested in hiring a qualified summer intern in your internal audit
department, please contact Ray Clay at 940-565-3093. Dr. Clay has several exceptional
Masters degree candidates from the University Of North Texas Internal Audit program.
In closing, I hope to see you all at our monthly meeting on March 20th. Remember the
DART rail is a great way to get to our meetings. It stops in the basement of CityPlace.
David Price, CIA, CPA, CISA
Thursday, March 20, 2003
CityPlace Conference Center
Joint Meeting with Dallas
Chapter Association of
Certified Fraud Examiners
Lunch Meeting 12:00pm
Registration begins at 11:30am
Terrorism Financial Review Group
The Largest Financial Crime Investigation in History
Presented by C. Thomas Atkins,
Senior Examiner - with the Federal Reserve Bank of Dallas
As a result of the 9-11 terrorist attacks, the Federal Reserve Bank began an
investigation into the financial backing of the terrorists. Tom Atkins, who serves as an
Anti-Money Laundering and Bank Secrecy Act specialist for the Federal Reserve Bank of
Dallas, will provide us with the details on this investigation. No doubt some of the facts
that this group uncovered will be useful in our audit projects! Come prepared with your
questions for Tom!
C. Thomas Atkins (Tom) has been a Senior Examiner with the Federal Reserve Bank of
Dallas for 18 years. Tom serves as an Anti-Money Laundering and Bank Secrecy Act
specialist for Federal Reserve Bank of Dallas. Tom also represents the Federal Reserve
Bank of Dallas as liaison with banking organizations and federal, state, and local law
enforcement personnel in matters involving the Bank Secrecy Act and associated anti-money
laundering laws. Tom has assisted anti-money laundering teams for the Departments of State
and Treasury in training law enforcement and government officials in Russia and Armenia.
Speaker to various groups such as:
- Professional banking associations throughout Texas, New Mexico, and Louisiana
- State and Federal law enforcement anti-money laundering conferences in Texas and Arizona
Tom is currently working on coordinating the banking industrys response to the
terrorist attacks, working on the USA Patriot Act regulations and OFAC compliance. Tom is
an associate member of the ACFE and is currently studying to take the examination.
Education Bachelor of Science, Banking and Finance University of Southern Mississippi
Military United States Navy Veteran.
Hobbies/Interests - Competitive roller speed skater for over 23 years. Five time U.S.
National Roller Speed Skating Champion.
Family - Married, father of 3 girls: 7 year old twins, and 2 years old.
Bill Beckhart, Senior Vice president with the Better Business Bureau, will provide us
with timely and relevant information related to the following areas:
- Identity Fraud
- Protected Customer Lists
- B2B Fraud
NO POST MEETING DUE TO AFTERNOON SEMINAR
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 14, 2003
or a $5 late fee will be charged.
We reserve the right to bill for "no-shows."
Please mark your calendar these meeting dates for the balance of the 2002-2003 chapter
- April 17, 2003
- May 13, 2003
We Now Accept Credit Cards - Online Only
The IIA Dallas Chapter, in conjunction with PayPal, will now accept payment online for
the monthly luncheons. There is no change in the cost to you for the lunch. We accept
VISA, MasterCard, Discover, American Express, or eCheck. Note that some corporate-issued
cards are not accepted by PayPal. This service is only available online at the time the
reservation is made. This can be used to pay for individual or group reservations. Follow
the instructions on our website. If you properly cancel a reservation before the meeting,
the Chapter will either return the funds to you or reserve you for the next meeting. Any
questions, contact Lynn Allsup, Treasurer, 214-559-1630 or Lynn.Allsup@RepubLink.com.
After you place your reservation online, you will see the link to pay via
PayPal if desired.
Fraud Risk Management:
Issues & Answers for Auditors and Fraud Examiners
1:30 - 5:30 on March 20, 2003
John J. Hall, CPA
The fraud handling expectations placed on auditors and fraud examiners grow each year.
Most managers and Board members expect that audit, risk management, and security groups
possess and can effectively deploy fraud-handling expertise. With the additional
expectations from the Sarbanes-Oxley Act, professional auditors and others are working
harder than ever to define their fraud-handling role and be part of the solution.
But even very experienced auditors will acknowledge that handling wrongdoing,
misconduct and fraud issues, while interesting, is an area of great uncertainty and risk.
What is needed is a place for auditors and fraud examiners at all levels to learn about
the skills necessary to respond effectively to these challenges.
This how-to seminar does just that. It will help participants be more
- Assisting management with their fraud prevention and detection responsibilities
- Identifying fraud exposures and risks
- Detecting fraud and misconduct
- Handling fraud incidents
- The role of the fraud examiner and auditor in risk management
- What the professional standards say (and what they dont say)
- Responding to Sarbanes-Oxley Act requirements
- Creating a Current Loss Scorecard § Fraud Prevention: helping management create an
- Fraud risk assessment during project planning
- Creating a fraud risk inventory for your organization
- Fraud discovery skills for internal auditors and fraud examiners
- Fraud examples and the impact on audit planning, work programs and controls
- Example fraud indicators
- High payback audit steps
- The internal auditors role in investigations
- Helping management correct control weaknesses
Mr. Hall is a consultant, speaker, and seminar instructor. He leads programs to help
- Create a comprehensive anti-fraud environment
- Identify and assess areas of exposure to wrongdoing, misconduct and fraud
- Strengthen fraud prevention and detection controls
John also helps clients handle incidents of wrongdoing, misconduct and fraud. These
services include incident investigation, preparation and review of fidelity bond insurance
claims, coordination with law enforcement and prosecutors, and identification and
correction of control failures related to the incident.
Other training, consulting and coaching areas include:
- Behavior and communication skills enhancement for professionals, including:
- Establishing rapport
- Listening and interviewing
- Speaking and presenting
- Selling ideas
- Influencing others to take action
- Consulting skills for professional auditors
- Internal audit department effectiveness, structure and strategy
John has 25 years of experience as a consultant, speaker and business owner and in
public accounting, internal auditing, and corporate management positions. Prior to
returning to his own business in December 2002, he was North American Practice Director -
Internal Audit Services for Jefferson Wells International. In this position, John was
responsible for internal audit co-sourcing and related specialty services (including
fraud, litigation services and forensics) for the firms 37 offices throughout North
Mr. Hall is a member of the American Institute of CPAs and the Institute of Internal
Auditors. He is chair of the 2002 and 2003 AICPA National Conferences on Fraud.
To register, go to http://dallasiia.org/March_03_Seminar.htm
SOFTWARE! SOFTWARE! SOFTWARE!
Tight audit budgets getting you down? Well, relax, my friend, as there IS A LOT OF
GREAT SOFTWARE out there that can really help you. The Dallas IIA presents:
This seminar will expose you to a ton of software useful in your everyday job. And,
many of the packages are FREE. Regardless of your audit emphasis (I.T. audit, general
audit, financial audit, compliance audit, regulatory audit, fraud audit or contract
audit), you WILL come away from this class with new audit tools.
Now lets get specific. Packages demonstrated in this course cover the range from
looking for unrecorded transactions to calculating IP addresses. Well
look at user-friendly statistical sampling software as well as packages, which
automatically read code and flowchart the application (and point out control points).
Other software looks for anomalies in data, or allows for real time triggers.
The teacher, Dr. Dan Kneer, just had an article published in the ISACA Journal on the
need for and how to build a continuous assurance/real-time monitoring system. Also, he has
been the #1 rated speaker, numerous times, at the IIA International Conference. In this
class, you will see, first-hand, how to build such a system with software that you already
Lets talk about software that you already have. Ever looked at the Analysis
Tool Kit in Excel? Its LOADED with tools that you could use for Control Self
Assessment and I.T. Governance. Dr. Dan will also show you how to build a
GUI-based CEO/CFO/CIO Dashboard.
Come along on this fantastic journey. Lets have a lot of laughs, and learn LOT!
||Wednesday, April 16, 2003
||8:00 A.M. to 4:30 P.M.
||JCPenney Legacy Office (Highway 121 & Tollway)
|IIA Member Cost:
$50 includes next day lunch meeting
Non-IIA Member Cost: $350
Dr. Dan Kneer
Dr. Dan C. Kneer and Associates, Inc.
Dr. Dan Kneers amateur computer crime prevention career started in the early
1970s when he hacked (it was pre-approved) into the management simulation game in
college (as a system test). Dr. Dans professional computer security
career started at Deloitte & Touche, in San Francisco. His national award winning
Ph.D. thesis in 1981 predicted security issues in decentralized or distributed processing
(the precursor to client/server). Dr. Dan served as the National Director of
Research of the (then) EDP Auditors Association (now ISACA) and he initiated the Research
Monograph Series editing Monograph #1 Computer Assisted Audit Techniques. He has taught
many CAAT's packages including ACL and IDEA. He also was involved with the EDPAFs
Control Objectives (the father document of the CobiT). Dan served
on the Arizona Society of CPAs Audit Standards Committee and was involved in the content
of SAS 47, SAS 48, and SSAE 1. He also provided advice to the AICPA on SAS 55. Dr. Dan
co-founded the Masters Degree in Computer Auditing at Arizona State University (the
largest program of this type in the nation). He has won college-teaching awards in each of
the last three decades. Dr. Dan has ranked in the top 5% of speakers at every
conference for which he has made presentations.
His specialty is the application of computer control and security, and computer
auditing. He is the worlds biggest believer in real-time monitors and analytics.
Doc stresses a process focus and the mindset of a
value-added consultant. Dan says match the control and security to the
clients business model.
Dr. Dan has been assisting the Big-5, internal audit shops, and governmental auditors
for over 21 years. His clients include the Fortune top 50 and numerous Inspector
Generals Offices, State Auditors Offices, Attorney Generals Offices and
Law Enforcement Agencies. Dans IT security cases are utilized on 5 continents.
Dr. Dan was hired by PricewaterhouseCoopers in the 1980s to assist in the design
and deployment of their CAG (Computer Audit Group) practice. Dan has also taught at the
Becker Center (Ernst & Youngs National training faculty) and St. Charles,
Illinois (Arthur Andersens National training faculty). Doc consulted
with Andersen Worldwide regarding the subsequent split of AA and Accenture.
Dan is a renowned speaker and has delivered talks at such famous venues as 1) Caesars
Palace, 2) the Washington D.C. National Press Club, 3) the Downtown New York Athletic Club
(home of the Heisman trophy), 4) the grand ballroom at the Waldorf-Astoria Hotel, 5)
Madison Square Garden, and 6) the Palace de Concorde (Paris).
Dr. Dan assists many organizations in internal fraud analysis, forensic accounting,
litigation support and asset recovery investigations. His proven techniques in data mining
have earned him praise from many agencies for his contributions to asset recovery and
revenue protection. Dan holds both a CPA certificate (1975; license is currently inactive)
Certified Fraud Examiner (1999).
Recent Accomplishments include:
- Completion of a three-year consulting project with the United States Postal Service
which saved $900,000,000 per year on bulk mail handling
both revenue protection and
cost avoidance (1994-1996)
- A Lifetime Achievement Award from the American Institute of Certified Public
Accountants for innovative teaching of technology. (1997)
- Assisting the Internal Revenue Service (Office of Inspector General) in developing a
statistical sampling policy and internal fraud investigation techniques. (1998)
- Acknowledgement by Courtenay Thompson (a well known fraud investigator) that
Dans regression analysis ideas for continuous process monitoring are the best
preventive medicine for fraud. (1997)
- Information Systems Audit and Control Association (ISACA) study on Model Curricula for
Computer Auditors. (1996-1998)
- The Governor of Arizona Award for Excellence in Education Design. (1996)
- A National Literary Award from Managerial Auditing (United Kingdom). (1997)
- Increased the Department of Defense Audit Agencies efficiency by 33% (several thousand
man-days of labor). (1999)
- Volunteered for President Clintons Computer Cyber-Terrorism Team. (2000)
- ISACA Editorial Review Board. (2000)
- Co-founded KPMGs Information Risk Management (IRM) University (1996-Present)
- A highly regarded Inspector General recently introduced Dan by saying all other
teachers I have ever seen (in 25 years) teach in black and white; Dr. Dan teaches in
Dr. Dan has extensive knowledge in:
- Computer Security
- Forensic Investigation
- Intrusion detection
- Data Mining
- Network Architectures & Security
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, 2003. Contact Magdalena
Kovats (972-389-3344 or firstname.lastname@example.org)
if you have any questions.
Phone Call Opt Out
If you want your name removed from our reminder phone call list, go to the chapter
website. Click on the "Members" tab and then click on "Opt Out."
May Meeting - Frisco Roughriders Baseball game
We need to have your reservations by May 1, 2003 for the May meeting. Please go to the
signup page for more information. http://www.dallasiia.org/May_03.htm.
Dallas IIA Student Day and Seminar
There were over thirty students, and approximately 50 Dallas IIA members that attended
the Audits Role in Risk Management and Awareness Seminar on Thursday morning,
February 13, 2003, at the City Place Conference Center in Dallas. A mix of mostly graduate
and some undergraduate accounting students from Louisiana State-Shreveport, Midwestern
State University, North Texas State University, University of Texas at Arlington, and
University of Texas at Dallas were in attendance. Guest speakers for the seminar included
Howard Johnson, Senior Vice President and Director of Auditing, for JCPenney; Kathryn
Barton of Lone Star Technologies and Al Bazis of Dallas Area Rapid Transit (DART); plus
Thomas Keils and Charles Sulack of Protiviti Consulting.
After the luncheon, the students attended a forum chaired by Rhonda Allen of Southwest
Airlines, and supported by Lesley Jeffcoat of JCPenney, Maurice Gilbert of Catterton
Financial Recruiting, Eugene Miller of the Army and Air Force Exchange Service, and
Earnest Thomas of Jefferson Wells. The focus of the forum was the specific discussion of
internal auditing, as well as key issues currently surrounding the career field. This
session also allowed students the opportunity to ask panel members questions concerning
the profession, and about possible future audit positions that may come available.
The Dallas IIA Student Day Seminar and forum were an unquestionable success, in
bringing the active members of IIA and the internal audit profession together with
students who will also one day be IIA members and internal auditors as well.
IIA Research Foundation
The Research Foundation is requesting your support in completing the following two
- The first one is entitled Auditor Roles in Government Performance Measurement. The
projects main objective is to identify, publish, and present best
practices of state and local government auditors with respect to performance
measurement. To access and complete the survey, please visit http://www.gain2.org/performance.htm.
- The second one is entitled Internal Audit Use of Continuous Auditing: Current Reality
and Future Potential. The IIA is conducting research on current use and future feasibility
of internal audit use of continuous monitoring. The term can be defined as a methodology
to enable monitoring of processes and controls on an ongoing basis using computer-based
technology and manual procedures. Among others, procedures may encompass interrogation
software (e.g., ACL or IDEA); embedded audit modules to monitor transactions during
processing; Computer Audit Assisted Techniques (CAAT's); and data extraction for review by
an external process to generate alarms when specific conditions are met. To access and
complete this survey, please visit http://www.gain2.org/cm.
At our April meeting, we will again be honoring our members with ten, and up to
thirty-five years of membership with The Institute of Internal Auditors. Please come out
and show them your support!
|February 2003 New Members
|Edwin E. Holt
Michael J. Kennedy
|Elsa M. Pasanen
Your opportunity to take the May CIA is about to pass. The deadline to register is
MARCH 31st. Visit the IIA website at theiia.org (certification tab) for test information
and study aids or call (407) 937-1100.
Are you currently in the job market either voluntarily or involuntarily? Let the
Employment Committee help you. Send us your resume and we will include you in our resume
database. We receive calls from recruiters and hiring managers for open positions and will
forward your resume if there is a match. We get calls for staff to director levels, IT to
finance, local to out of town. All inquiries will be handled confidentially. If you have
any questions, we will have a table set up at the next chapter meeting, or give us a call
or e-mail us. We look forward to helping you.
Internal Audit Department
Come grow with us! One of the
Southwest regions largest CPA and Consulting firms is looking to create an Internal
Audit Practice. This newly created practice in the Dallas/Ft Worth area will provide the
right candidate with an opportunity to establish and grow Internal Auditing within this
We are seeking a candidate with significant corporate and/or Big 4 experience who has a
demonstrated track record in growing an internal audit practice. Candidate must be a
self-starter with demonstrated interpersonal, written, and presentation skills. CPA
preferred and CIA required.
Please contact email@example.com
for a confidential screening.