WNY AUDIT TRAIL - Institute of Internal Auditors AUDIT TRAIL 2-6 WNY CHAPTER ITEMS OF NOTE 8 MEMBER...
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WNY AUDIT TRAIL 2-6 WNY CHAPTER ITEMS OF NOTE 8 MEMBER SPOTLIGHT 10-11 SCHOLARSHIP SPOTLIGHT 12-13 JUNIOR ACHIEVEMENT 14-15 WNY IIA BOARD OF GOVERNORS FEBRUARY 2016 Dear Members, 2016 marks the 75th Anniversary of the Institute of Internal Auditors! Since the IIA?s start, the internal audit profession has rapidly grown and become a highly recognized organization. One of the reasons the IIA has been so successful is because it is ever evolving with the changes occurring in the business, economic, and legislative environments. This includes the recent proposal by the International Internal Audit Standards Board to make changes to the International Standards for the Professional Practice of Internal Auditing (Standards). Part of these changes are two new standards regarding the Chief Audit Executive?s role outside of internal auditing and assurance services provided by internal audit where consulting services were previously performed. I encourage all members to review the proposed changes to the Standards as they apply to every auditor and the activities conducted by internal audit. Feedback can be provided from now until April 30, 2016 here. Part of the 75th Anniversary celebration by the IIA focuses on continuing to look toward the future. Therefore, within this issue of the Audit Trail, we highlight our future internal auditors by learning about this year?s student scholarship winners. We also put the spotlight on our President-elect, Ashley Kinnear, as she readies herself to lead the Chapter in the upcoming year. As we look towards the upcoming Chapter Year, if you are interested in a position on the WNY IIA Board of Governors and want to be a part of advancing the internal auditing profession not only for members but the community overall, please contact any member of the Board of Governors. Lastly, I hope to see everyone at our upcoming Third-Party Risk Management training on February 23rd and again on March 16th for our joint event with the ACFE on Auditing for Internal Fraud. Regards, Mariya Balicki, CPA, CIA, CGMA Make sure to visit the WNY IIA Chapter LinkedIn account and connect with your local Audit professionals! CHEERS TO 75 YEARS!
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Transcript of WNY AUDIT TRAIL - Institute of Internal Auditors AUDIT TRAIL 2-6 WNY CHAPTER ITEMS OF NOTE 8 MEMBER...
WNY AUDIT TRAIL
2-6 WNY CHAPTER ITEMS OF NOTE
8 MEMBER SPOTLIGHT
10-11 SCHOLARSHIP SPOTLIGHT
12-13 JUNIOR ACHIEVEMENT
14-15 WNY IIA BOARD OF GOVERNORS
FEBRUARY 2016 Dear Members,
2016 marks the 75th Anniversary of the Institute of Internal Auditors! Since the IIA?s start, the internal audit profession has rapidly grown and become a highly recognized organization. One of the reasons the IIA has been so successful is because it is ever evolving with the changes occurring in the business, economic, and legislative environments. This includes the recent proposal by the International Internal Audit Standards Board to make changes to the International Standards for the Professional Practice of Internal Auditing (Standards). Part of these changes are two new standards regarding the Chief Audit Executive?s role outside of internal auditing and assurance services provided by internal audit where consulting services were previously performed. I encourage all members to review the proposed changes to the Standards as they apply to every auditor and the activit ies conducted by internal audit. Feedback can be provided from now until April 30, 2016 here.
Part of the 75th Anniversary celebration by the IIA focuses on continuing to look toward the future. Therefore, within this issue of the Audit Trail, we highlight our future internal auditors by learning about this year?s student scholarship winners. We also put the spotlight on our President-elect, Ashley Kinnear, as she readies herself to lead the Chapter in the upcoming year.
As we look towards the upcoming Chapter Year, if you are interested in a position on the WNY IIA Board of Governors and want to be a part of advancing the internal auditing profession not only for members but the community overall, please contact any member of the Board of Governors.
Lastly, I hope to see everyone at our upcoming Third-Party Risk Management training on February 23rd and again on March 16th for our joint event with the ACFE on Auditing for Internal Fraud.
Regards,
Mariya Balicki, CPA, CIA, CGMA
Make sure to visit the WNY IIA Chapter LinkedIn account and connect with your local Audit professionals!
CHEERS TO 75 YEARS!
WNY IIA FEBRUARY EVENT
THIRD PARTY RISK MANAGEMENTPRESENTED BY: MICHELE SULLIVAN, CPA | PARTNER & MATTHEW BOWSER, CIA, CISA | PRINCIPAL FROM CROWE HORWATH
February 23, 2016
12pm - 1pm Lunch | 1pm - 4pm Presentation
Harbor Center @ 100 Washington St, Buffalo, NY 14203
60$ Members | 65$ Non-members | 3CPEs
Parking will be available in the Washington St. ramp and parking validation will be provided at the event. From the ramp, elevators are available from Level 2 for direct access to 716 Food and Sports.
To register for this event, please send an email to [email protected] by February 16 and include your name, company, member status (member/non-member).
Join us back where it all began, New York City, for The IIA’s International Conference, July 17–20, 2016. Celebrate The IIA’s 75th Anniversary and embark on an educational journey rich with insights for internal auditors at every level, including one full track in Spanish.
Ten Educational Tracks:■■ Influential Leadership: A View From The Top
■■ Emerging Practices: Staying a Step Ahead
■■ Building the Structure Through Ethics, Governance, and Compliance
■■ Financial Services: Heightened Expectations
■■ Deconstructing Today’s Fraud for Tomorrow’s Controls
■■ IT: Elevating the Business Experience
■■ Rising to the Challenge in the Public Sector
■■ Soaring Above Risk and Exposure (Select Industries)
■■ Spanish Track: Tendencias de Auditoría Interna, Desafíos y Soluciones (Internal Audit Trends, Issues, and Solutions)
■■ The IIA’s CIA Learning System® Review
Network with 2,000+ peers from more than 100 countries, stay on the leading edge of internal auditing, and enjoy the sights and top attractions that New York City has to offer.
Register early and enjoy special 75th Anniversary rate, US$1,941!
Visit ic.globaliia.org for details.
NYC 2015-1862
Internal Audit Rising… 75 Years of Progress Through Sharing
AUDITING FOR INTERNAL FRAUDWEDNESDAY, MARCH 16, 20168:00 AM TO 4:30 PM8 CPES
HYATT PLACE 5020 MAIN STREETAMHERST, NY 14226
Session Description: This program, customized to our audience, will include a discussion of each of the following:
- Enhancing Skepticism and Overcoming Bias- Finding Fraud Using Data Analytics- Financial Statement Fraud and Corruption- Interviewing Techniques- Contract Terms and Conditions: The Basis for Good Vendor Audits- Identifying and Selecting Audit Candidates- Finding Fraud in Vendor Audits
Speaker(s): Gerard Zack, CPA, CFE, CIAManaging Director, BDO Global Forensics PracticeWashington, DC
To register for this event, please send an email to [email protected] by March 1st for early bird pricing and include your name, company, member status (member/non-member).
Members: $ 125 early-bird by March 1 , $150 after March 1Nonmembers: $ 135 early-bird by March 1 , $160 after March 1
WNY CHAPTER ITEMS OF NOTE
Top Internal Audit courses of fered in New York
Developed and facilitated by seasoned internal audit professionals, IIA Seminars courses will
provide you with the skil ls you need to drive results:
When: Apri l 12-15
Where: MicroTek Training Facil i ty, New York, NY
Enhance Your Skil ls With Internal Audit Courses In Your Area
New York ? Apri l 12?15
Auditor-in-charge Tools and Techniques Beginning Auditor Tools and Techniques Critical
Thinking for Internal Auditors Leadership Skills for Auditors Operational Auditing:
Inf luencing Positive Change Risk Based Auditing: A Value Add Proposition Risk
Management Assurance: Developing Your Internal Audit Strategy § The Effective Auditor:
Understanding and Applying Emotional Intell igence
Register before February 26 to save.
The IIA will offer another seminar in New York, Dec. 13?16. Register before Oct. 28 to
save.
The WNY Chapter of the IIA welcomes the following new members:
Nadira Persad from SUNY University at Buffalo, Allison Brooks from University of Buffalo, CHanelle Ward, from Niagara University, Tegan Foley from Canisius College, Sebastian Bellm from PricewaterhouseCoopers LLP, USA, Laura Fisher, Neil Gates from Seneca Gaming Authority, and Sam Bruno from City of Buffalo Department of Audit and Control.
WNY CHAPTER ITEMS OF NOTE
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March 10 - Environmental, Health, and Saftey (EHS) Auditing
See details here
March 15 - Auditing Cybersecurity in an Unsecure World
See details here (Members only)
FEBRUARY WEBINARS
February 11 - Getting to Know the Proposed Changes to the Standards
See details here
February 16 - Filling the Void: Addressing Today's Skills Gaps in Internal Audit
See details here (Members only)
MARCH WEBINARS
Your WNY IIA Chapter has partnered with Gleim to ensure your success on the CIA exam! Working together, we will provide you the necessary study tools to prepare for this difficult exam.
Gleim has been preparing candidates for success with their extensive self-study course for the CIA exam for over 30 years! The Gleim Review System enables you to identify your weak areas so you know where to focus your efforts and GUARANTEES that you will pass each exam part the first time. Our goal is that you achieve success while minimizing your frustration, cost, and time.
As a member of the Chapter, you are eligible for 20% off all the Gleim CIA Review materials, as well as Gleim CPE. To take advantage of the reduced prices and to place your order, log into the Members Only section of the Chapter website.
Please contact our Gleim representative, Melissa Leonard, with any questions regarding the Gleim materials or discounts available. Call her at 800.874.5346, ext. 131, or via email at [email protected]. Visit gleim.com/cia for more information on the CIA Exam or how Gleim can help you pass. For more information, visit the Chapter website here.
Internal Auditor Magazine Scholarships
Internal Auditor will offer six, $1,000 essay scholarships throughout 2016. Essay questions will be based on the current Internal Auditor issue. The students who write the most informative and intuitive essays on internal audit subjects will be selected as the winner. Winning essays will be published on InternalAuditor.org and reference both the chapter and university with which the winner is associated.
In addition, the three finalists for each scholarship will be given a free, one-year student membership to The Institute of Internal Auditors. Scholarship winners will be notified within the month following the application period.
Students will download the scholarship application form to get started. Once they have completed their essay, they will submit both the completed application form and their essay to [email protected].
The scholarship essay topics and submission periods are as follows:
1 February 2016 – 31 March 2016: How does the 2015 International Professional Practices Framework (IPPF) differ from earlier versions? Why are these changes important?
1 April 2016 – 31 May 2016: What are the most important soft skills internal auditors need to develop to be successful in today's business environment and why?
1 June 2016 – 31 July 2016: How can internal audit functions use analytics to improve efficiency?
1 August 2016 – 30 September 2016: What is the Internet of Things, and what are the risks/opportunities it presents to organizations?
1 October 2016 – 30 November 2016: How can internal auditors work with the second line of defense when conducting compliance risk assessments?
1 December 2016 – 31 January 2017: How can internal auditors best communicate difficult findings/messages to their customers and stakeholders?
Member Spotlight - Ashley Kinnear
Ashley Kinnear CISA, CFE
Ashley is the WNY IIA Chapter Vice President (VP) and has been active in the Chapter since 2012. In this time, she has held the position of Event Planning Chair, Secretary, and now VP. She attended the IIA Leadership Conference in 2013 and was inspired to continue her involvement in the Chapter stating "It's important to realize the value of advocacy in the Internal Auditing Profession and the need for active, enthusiastic participation in your local Chapter."
Ashley has grown up in the WNY area, being born and raised in Rochester. She moved to Buffalo to attend college at Canisius where she obtained Undergrad degrees in Accounting and Accounting Information Systems as well as a Graduate degree in Forensic Accounting. While finishing her Undergraduate studies, Ashley obtained an internship with the M&T Bank Internal Audit department. Her career with M&T has continued with Ashley currently holding the position of Senior IT Auditor where she leads IT audits in the Human Resources and Risk Management space.
Ashley lives in Buffalo with her American Bulldog 'Lucia'. In her spare time she loves taking walks with Lucia, going out to new restaurants with friends, and cooking a fantastic meal. As a local, Ashley is a season ticket holder for the Buffalo Bills and she lives an active life playing golf and being a member of a few volleyball and kickball leagues.
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Book Item No: 1195 Member Price: $40.00 / Nonmember Price: $50.00Visit www.theiia.org/bookstore
CRMA Exam Practice Questions If earning your CRMA designation is one of your professional development goals, this guide will help you get there faster.
Certification in Risk Management Assurance® (CRMA®) Exam Practice Questions is designed to help you prepare for the CRMA exam. The book provides 150 practical scenario-based questions as well as those of a more theoretical nature. Suggested solutions provide reference to specific sections of the CRMA Exam Study Guide (www.theiia.org/bookstore, item #1130) and the reference appendix offers sources for further study.
Within this comprehensive collection, the questions cover the four domains in the CRMA exam:
• Domain I: Organizational Governance Related to Risk Management
• Domain II: Principles of Risk Management Processes
• Domain III: Assurance Role of the Internal Auditor
• Domain IV: Consulting Role of the Internal Auditor
After reviewing the questions in each domain, you will have a clearer understanding of the exam content. This analysis and reflection will help you determine when you are ready to sit for the actual CRMA exam.
New Release From The IIA Research Foundation
2015
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Congratulations to the IIA Scholarship Winners!
This year, the Chapter had a record-breaking number of applications for our annual scholarship awards, with over 30 applicants from 4 dif ferent local colleges! On behalf of the WNYIIA Chapter, we would like to congratulate and highlight the two winners of the scholarship and the two runner ups that were awarded a free annual membership to the WNY IIA. Please join us in congratulating the winners and also welcoming them if you see them at our chapter events.
Scholarship Winner: Al l ison Brooks
School : University at Buffalo
Major: Masters of Science in Accounting with a
concentration in Internal Audit
Hometown: Oceanside, NY
What you l iked or learned about internal audit during this process: I l ike the idea that the purpose for internal audit is applicable and useful to all aspects of a business,
regardless of the industry or company.
Favorite Class: Career Planning
Interest ing Fact About Yoursel f : I have been to 45/50
states in the United States
Favorite Hobby: Playing sports (Basketball, Racquetball,
Tennis)
Favorite Buf falo Restaurant for Chicken Wings: Duffs
Favorite thing about or to do in Buf falo: After coming to Western New York for college, I have never seen a community support each other like Buffalo does. In addition, Buffalo has been growing tremendously since I came here 5 years ago and I am excited to see what is to come in the near future.
Favorite Movie: Love and Basketball or She's the Man
Scholarship Winner:
Tegan Foley
School : Canisius College
Major: Accounting
Hometown: Lewiston, NY
What you l ike or learned about internal audit during this process: I learned a lot throughout this process but the thing that stuck with me the most was how essential the internal auditing profession is to the entire business. The work affects all aspects of the company and adds signif icant value across the whole organization.
Favorite Class: My favorite class was my Accounting Information Systems course. I really enjoyed learning how systems can have such an impact on everything - both in the accounting function as well as on the non-f inancial side of things.
Interest ing fact about yoursel f : My mom is a ceramic potter and this summer I worked with her to create Mexican tequila glasses out of clay for the new Lloyd's Restaurant that opened up this past month. It was cool to see something I helped create used in their operations!
Favorite hobby: I try to learn something new every day so I enjoy spending my time reading articles or watching documentaries on interesting things that I don't know much about.
Favorite Buf falo restaurant or Favorite Buf falo restaurant for chicken wings: Duff 's is def initely my favorite place for chicken wings
Favorite thing about or to do in Buf falo: I love checking out all the new restaurants that are opening up in the Buffalo area and make a point to try a place I've never been whenever I have the opportunity
Favorite movie: I'd have to go with a Disney classic - The Lion King
Congratulations to the IIA Scholarship Winners!
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Annual Membership Winner: Sebast ian Bel lm
School : St. Bonaventure University
Major: Accounting and Finance (Minor in Law and Society)
Hometown: Mishawaka, IN
What you l iked or learned about internal audit during this process: I never knew too much about it, so looking into it and
learning about internal audit taught me a great deal.
Favorite Class: Business Law
Interest ing Fact About Yoursel f : I'm not a US citizen
Favorite Hobby: Sailing
Favorite Buf falo Restaurant for Chicken Wings: Gabriel's Gate
Favorite thing about or to do in Buf falo: Go to a Buffalo Bills game
Favorite Movie: The Sandlot
Annual Membership Winner: Chanel le Ward
School : Niagara University
Major: Accounting
Hometown: San Diego, CA
What you l iked or learned about internal audit during this process: I l ike the importance of an internal auditor?s role in assessing the level of risk of information regarding
dif ferent accounts within the company.
Favorite Class: Intermediate Accounting I & II
Interest ing Fact About Yoursel f : Drove across the United
States from Buffalo to San Diego
Favorite Hobby: Hiking or Traveling
Favorite Buf falo Restaurant for Chicken Wings: Pearl
Street Bar & Gril l
Favorite thing about or to do in Buf falo: Summers in Buffalo are amazing, whether it 's Food Truck Tuesday or boating on the Lakes, there's always some sort of outdoors activity. The Buffalo community takes full advantage of warmer weather.
Favorite Movie: Walk the Line
Get Involved:
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Junior Achievement of WNY Program List: Kindergarten – 12th grade
*The programs listed below are some of our most popular; for a complete list please go to www.jawny.org.
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2015-2016 Board of Governors
* - Denotes Board of Governor Position per By-laws
Position Name Contact Information
President* Mariya Balicki, CPA, CIA M&T Bank
(716) 842-5971 [email protected]
Vice President* Ashley Kinnear, CISA M&T Bank
(716) 842-5558 [email protected]
Treasurer* Steve Doe, CPA M&T Bank
(716) 842-5839 [email protected]
Secretary* Daria Adolph, CIA, CMA Derrick Corporation
(716) 206-9019 [email protected]
Immediate Past President* Leonard Soldano, CISA, CTGA, ISA, PCIP
M&T Bank (716) 839-6947
Second Past President * Deborah Kassirer, CPA, CIA, CRMA, CCSA
Roswell Park Cancer Institute (716) 845-5788
Third Past President * Deborah Schmitt, CPA, CIA
National Fuel (716) 857-6941
Academic Relations Co-Chairs*
Heidi Martin - PwC Kate Sheer - M&T Bank
(716) 855-5925 [email protected] (716) 842-5636 [email protected]
Advocacy Chair* Marcos Manunta, CIA - New Era Cap Timothy Battaglia, CIA - New Era Cap
(716) 604-9000 ext.1455 Marcos / ext.1461 Tim [email protected] /
Associate Trustee* Maureen Cilano, CPA, CRMA, CCIPA
Evans Bank (716) 926-2000 ext. 1362 [email protected]
Budgeting & Reporting Committee Chairperson
Lisa Bialek M&T Bank
(716)842-2321 [email protected]
Financial Controls Committee
Brittany Barr - First Niagara Stacey Chaffee - First Niagara
Brian Steinmetz - First Niagara
(716) 848-8457 [email protected] (716) 848-8477 [email protected] (716) 851-8380 [email protected]
Certifications Chair & CIA Chairperson*
Maureen Dunn, CCSA - Evans Bank Jeffrey Barnett, CIA, CCSA - Benderson Develop-
ment
(716) 926-2005 Maureen/ (716) 878-9658 Jeff [email protected] jeffbar-
Meetings & Attendance Coordinator*
Margaret McWilliams, CIA, CISA, CRISC National Fuel
(716) 857-7019 [email protected]
Membership Chairperson* James Bandinelli - M&T Bank
Justin Bonk, CIA, CFE, CISA - Freed Maxick CPAs P.C. (716) 842-5618 [email protected]
(716) 332-2680 [email protected]
Newsletter Chairs Jeremy Fay, CISA M&T Bank Amber Buttles, CIA - Citigroup
(716) 842-2323 [email protected] (716) 730-8242 [email protected]
Seminar and Events Co-Chairs*
Stephanie Coughlin - Evans Bank Michael Buziak - First Niagara
Patricia Johnson - Canisius College Ashley Hubbard - M&T Bank
(716) 926-2040 x3723 [email protected] (716) 848-8469 [email protected]
(716) 888-5947 [email protected] (716)842-5046 [email protected]
Website and Survey Admin-istration Chair*
Ellen Janicki, CIA, CRMA M&T Bank
(716) 842-2316 [email protected]
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2015-2016 Board of Governors, Continued
Board Member* Micheal Ohlweiler, CPA
Partner, KPMG LLC (716) 796-6039
Board Member* John D'Angelo
General Auditor, M&T Bank (716) 842-5551
Board Member* Eugene Cullen, CCSA, CRMA
VP of IA and Advisory Services, Roswell (716) 845-8374
Northeast District Advisor Lynn Theriault [email protected]
Northeast District #3 Lindsay Prichard (585) 423-8946
Chapter Support - IIA HQ Donna Wiley [email protected]
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