Standing Tall!

CS 1-2: Integrated Risk Management: An Enhanced Assurance Process

Ernst & Young have reviewed the linkage among risk management, risk frameworks, and assurance across organizations for a number of years. Our key observations include a disconnect among risk management, financial statement assurance, and operational/strategic risk. Other observations suggest the cost of control is not well understood, and assurance coverage is patchy at best.

In this session participants will:

• Hear recommendations for how to better integrate risk management and assurance to ensure enhanced assurance coverage and better protect key stakeholders of the business.
• Identify opportunities to align risk management and assurance.
• Compare how they align assurance with practices of others.
• Follow an approach to better understand the cost of control across their organization.

CS 1-3: Conflicts and Boundaries – Challenges for Small Audit Shops

Internal audit functions face a range of challenges in achieving their stated aim of providing independent assurance to the board of directors and management of the organizations. What are some of the unique challenges facing small audit shops, which are much more prevalent in organizations, and how can we face and successfully surmount these challenges with limited resources?

In this session participants will:

• Discuss the conflicts that arise in small audit shops based on an environmental risk assessment of a typical unit.
• Assess the boundaries that exist in all critical areas of audit operations, including human resources, technology, budgets, and tone at the top.
• Learn how to elaborate on typical expectations to identify the expectation gap.
• Explore case studies and practical examples to discover tried and tested methods to resolve conflicts, expand boundaries, and bridge the expectation gap.

CS 1-4: Developing and Implementing a Fraud Risk Assurance Map

Fraud schemes are much more complex and more organized than ever before, especially with the sophisticated links among individuals and organizations carrying out fraudulent activities. With the responsibility of detecting and preventing fraud falling heavily on the internal audit profession, every internal audit team needs to recognize complex fraud and develop a structured process for addressing fraud risk on a long-term basis. The board’s role is also critically important because historically most major frauds are perpetrated by senior management in collusion with third parties or other employees.

In this session participants will:

• Learn how to develop and implement a fraud risk assurance map.
• Hear case studies and examples of a whistle blowing program.
• Review a structured process for implementing fraud risk management.
• Talk about challenges related to promoting ethical leadership.
• Discuss training the board and C-suite executives on how to find landmines in reports.

CS 1-5: IT Governance Audit: The Role of Internal Auditors

The IT Governance Institute clearly states, “IT governance is the responsibility of the board of directors and executive management.” Moreover, it is “an integral part of enterprise governance.” Accordingly, it is not a surprise that IT governance was identified by audit committee members as a top oversight priority in a 2007 survey conducted by KPMG’s Audit Committee Institute. What can internal auditors do to give assurance and comfort to audit committee members in relation to IT governance?

In this session participants will:

• Identify the IT governance framework for audit purposes.
• Gain an understanding of the main concerns of audit committee members in relation to IT governance.
• Learn about the common IT governance problems that organizations face.
• Develop an approach for auditing IT governance.

CS 1-6: Strategic Auditing… Helping Your Organization Succeed

Many internal audit functions want to initiate "strategic auditing" but are uncertain of how to get started, or worse, do not have the support of the board or the executives. This session will explore how internal auditing can support organizational strategies with objective and consultative assessments of progress, value, and transparency in strategic areas.

In this session participants will:

• Gain an understanding of stakeholder expectations regarding internal auditing’s role in strategy development and execution, and learn how to influence them.
• Discover the fundamental concepts that support strategic auditing.
• Hear specific examples of strategic auditing and consider how to apply them in their environment.

CS 1-7: Roles of Internal Audit in Sustainability

Sustainability is an increasingly important issue for organizations and a growing area of both risk and opportunity. Organizations need to be prepared to address the developing sustainability concerns of regulators, politicians, and other stakeholders.

In this session participants will:

• Discuss the relevance of sustainability in risk management, governance, and business strategy.
• Learn about the application of sustainability reporting frameworks.
• Discuss the role of internal auditing in assessing the adequacy of compliance.
• Hear case study examples that demonstrate how these principles have been implemented to gain a competitive advantage and mitigate risk in various industries.

CS 1-8: The Competencies of a Highly Effective Internal Auditor in a Progressive Landscape

Our customers increasingly expect more from internal audit. This progressive landscape creates tremendous opportunity for each of us individually as well as a profession to enhance our stature as business leaders. This continuing challenge requires us to constantly assess our current skills, and equip ourselves and our teams for new skills required to succeed in the future. Effectively identifying and obtaining new competencies will be a key component of successfully surviving in this ever changing environment.

In this session participants will:

• Hear a leading Chief Audit Executive’s views on what competencies are required to succeed now and in the future.
• Understand how to identify current versus future required competencies.
• Learn strategies to effectively and efficiently re-equip yourself and your team with new competencies.

CS 1-9: Enhancing Auditors' Performance toward Ensuring Accountability

Accountability in a public-sector context refers to effective governance. Effective governance can encourage the efficient use of resources, strengthen accountability for the stewardship of those resources, improve management and service delivery, and thereby contribute to improving peoples’ lives. Auditors play an important role in ensuring effective public-sector governance through various audit activities such as financial statement, financial management, compliance performance program, and project management audits.

In this session participants will:

• Hear about current challenges in the public-sector audit environment.
• Learn about enhancing auditors’ knowledge and skills to perform different audit activities and meet the challenges of public-sector auditing, particularly in the areas of integrity, prevention of fraud and corruption, as well as the broader governance framework.
• Discuss building the capacity and capability of public-sector auditors to meet challenges.
• Discover the way forward to address the issues of resource development and optimizing audit resources.

CS 2-1: Hindsight, Insight, and Foresight: The Tools You Need

We are always asked to do more with less. First from a compliance perspective – and now from a risk and governance perspective – our world is changing on a daily basis. Driving the vehicle of business no longer means looking in the rear-view mirror -but focusing on the dashboard and the road ahead of us. Learn about the latest research and experience to help you navigate that road with confidence and value.

In this session participants will:

• Learn how and why internal audit is no longer a cost-center.
• Hear about the visibility of risk and why it is as important as compliance.
• Gain insight into how to have the tools to do more, with less.

CS 2-2: Risk Management – Bouncing Back From the Doldrums

The impact of business failures and consequent governance initiatives will forever change the corporate world. Corporate scandals have caused boards and management to “stand and be counted.” How does internal auditing continue to respond in this changing corporate world, and what does the future hold for the profession? What are the key challenges for better risk management and good corporate membership and the critical elements for internal auditing effectiveness? How can auditors build a risk framework three years after the global financial crisis? What are the challenges for internal auditing to strengthen its role?

In this session participants will:

• Discuss the audit committee’s role in ensuring an effective governance environment, and address how the audit committee should ensure improved levels of communication with internal auditors regarding their role in corporate governance.
• Combined assurance – the role of internal audit.
• Explore the fundamental shift in focus from value protection to value enhancement.
• Learn about balancing performance and risk.

CS 2-3: QA Lessons Learned … How to come out on Top

Given the increasingly complex regulatory and fiscal environments surrounding organizations, audit committees and senior executives are placing greater emphasis on the need for enhanced governance, transparency, and sound internal controls within their organizations. Now more than ever, leading organizations are recognizing the impact of maintaining an effective and high quality internal audit function that adds genuine value and enhances the organization’s performance.

In this session participants will:

• Learn several steps audit functions can take to ensure they are delivering value to organizations and are providing high quality audit products.
• Hear about practical and value-adding quality assessment processes that support both continuous improvement and conformance to The IIA's International Standards for the Professional Practice of Internal Auditing.
• Discover how to define key tasks and processes to avoid common mistakes.
• Compare their organization's practices with those around the world.

CS 2-4: Improve Your Interviewing Skills Through Linguistic Lie Detection

Gathering truthful information is an integral part of any corporate environment. If honesty is always the best policy, how come we don’t always get it? How important is it for us to learn the truth from our employees, managers, and clients? This introduction to linguistic lie detection will help you become more effective in all your business relationships. This session presents an overview of how linguistic lie detection is used in business and investigative areas. Session participants learn the basics of information gathering and how to interpret the information they receive. In an interactive setting, attendees will be able to apply linguistic lie detection basics to a variety of high-profile media cases and see what the subject really meant.

In this session participants will:

• Identify the types of questions that produce the most effective responses.
• Hear how a truthful person speaks versus an untruthful person.
• Discover how to obtain the most information.
• Learn how to maintain a rapport with the person with whom you are dealing without revealing what you know or don’t know about the case.

CS 2-5: Getting Your Information Security Framework Right

Information security is often misunderstood. Security researchers continuously identify the latest vulnerabilities, software vendors keep struggling to provide patches to plug security holes, anti-virus companies focus on the latest malicious software, and solution providers rush to provide the latest "magical" solution. With so many different focus areas, it becomes vital for auditors to understand what information security is really all about and why a comprehensive framework is critical for an organization to manage its information security effectively.

In this session participants will:

• Define the critical components of an effective information security framework.
• Gain an understanding of key information security standards and frameworks.
• Identify real-world security concerns, and understand why companies may not be getting the most out of their security spending.
• Develop a comprehensive approach to auditing information security.

CS 2-6: Future-proofing your Internal Audit Function

How do you ensure that your internal audit function stays current, continuously focuses on value, and delivers above and beyond The IIA's International Standards for the Professional Practice of Internal Auditing? What are ways you can “future-proof” your function to be better prepared to meet stakeholder needs, to anticipate future needs, and to deliver recognized value year after year?

In this session participants will:

• Hear about the key technical process and managerial skills that internal auditors need to meet stakeholder needs.
• Learn about leading practices that increase internal auditing results, reputation, and stature.
• Explore current audit committee agenda items that internal auditing can respond to in order to add more value.

CS 2-7: Selling the Governance, Risk and Compliance (“GRC”) Value Proposition

Under the best of circumstances, it can be difficult to craft a value proposition that appeals to business executives for investments in GRC functions and processes. During an economic downturn, doing so may seem utterly impossible. However, management consultants sell billions of dollars worth of projects every year, no matter how the economy swings. The same techniques employed by management consultants can be leveraged by internal auditors, GRC executives, and other professionals to get the attention — and the funding — they deserve for their priorities and projects.

In this session participants will:

• Learn specific techniques they can use to craft a compelling value proposition for GRC.
• Craft a compliance "brand" that will facilitate changing business executives' views on GRC functions from cost-center to value-contributor.
• Transform a wide-reaching GRC transformational effort into easy-to-digest project proposals, each with its own inherent value proposition.
• Apply the value case inherent to compliance convergence to sell GRC projects and improvements to management.
• Develop the value case for their own GRC investment priorities for when they return to their organziation after the conference.

CS 2-8: Leadership in Challenging Times: The Power of Communicating Effectively

Description coming soon

In this session participants will:

CS 2-9: Internal Audit and Risk Management Readiness

Internal audit and risk management are essential components of an organization’s governance. Effective corporate governance is fundamental to the performance, integrity, and transparency of public-sector organizations. Recently, in New South Wales, the biggest state economy in Australia, the government improved governance requirements for all its public-sector organizations by mandating six key requirements for internal auditing and risk management.

In this session participants will:

• Gain an appreciation of the importance of governance.
• Hear about some of the unique challenges for governance in the public sector.
• Learn about recently improved internal audit and risk management requirements in New South Wales public-sector organizations.
• Discover how well New South Wales public-sector organizations have progressed in adopting these requirements.

CS 3-1: Is Corporate Governance All Show and No Substance?

Corporate governance has evolved greatly over the past few years. However, the rising rate of fraud in organizations may cause some to question whether corporate governance has failed. Are organizations ready to evaluate the effectiveness of corporate governance, or is it simply an exercise that needs to be completed? The panelists will share their expertise in answering the question, "How effective are corporate governance disclosures?" They will share success stories and challenges faced by organizations and the future of corporate governance.

In this session participants will:

• Learn the issues and challenges associated with implementing effective corporate governance.
• Explore the question, "Where is corporate governance heading?"
• Hear about the role of the audit committee in corporate governance.

CS 3-2: Risk Culture: The Key to Embedding Sound Risk Management in an Organization’s DNA

If we want to embed sound risk management in the DNA of organizations, we have to first understand that the very people who want to do that are the world's worst risk managers. For they are creatures of evolution, both nature and nurture, and their patterns of thinking, feeling, acting, and reacting are the result of many points along the trajectory. As they have moved up the ladder from primitive hunter gatherers to complex modern organizational humans.

In this session participants will:

• Define the characteristics of a sound risk culture.
• Identify major road blocks and how to get around them while embedding risk management.
• Discover where to look for solutions in order to improve the risk management capabilities of themselves and their organization.
• Observe, understand, and describe organizational behavior.

CS 3-3: Taking the Leading Role in Integrated Assurance

Different functions within an organization provide assurance with respect to different aspects of risk. Learn how to define the parameters of assurance and ensure minimal duplication of work. This session explores who should have the ultimate responsibility for consolidating and presenting the information to the audit committee or the board.

In this session participants will:

• Understand the issues and challenges of integrated assurance.
• Learn how to meet the audit committee's expectations on integrated assurance.
• Discover how internal auditing can play a leading role in integrated assurance.

CS 3-4: Fraud Case Studies: Lessons Learned

This session will provide an overview to participants on the changing perspectives of fraud. How does an organization enhance the fraud risk management capability and initiate an effective anti-fraud program?

In this session participants will:

• Gain an understanding of the changing perspectives of fraud.
• Get updated about new issues and trends in fraud.
• Learn from some fraud case studies about what went wrong.
• Discover how to implement anti-fraud programs in organizations.

CS 3-5: Emerging IT Trends & What Auditors Need to Know: Cloud Computing, Virtualization, Mobile Devices, and more

Emerging IT services such as cloud computing, virtualization, analytics, collaboration, and mobile computing are some of the latest growth areas of IT. Organizations are adopting these new types of IT services to reduce costs and improve value to the business, but they also represent new risks that need to be managed.

In this session participants will:

• Obtain insights into some of the more significant emerging IT trends.
• Hear why these are important value drivers to the organization and often to the internal audit function.
• Discuss the audit and security issues related to the use of these technologies.
• Learn about the risks involved and best practices and technologies for managing these risks.

CS 3-6: Evaluating Corporate Culture – Giving Internal Audit the Edge

Many internal audit functions tend to focus on the "hard" elements of an operating and control framework — processes, procedures, controls, and the like. Yet, time and time again, we find it is the "soft" elements that normally make or break an internal control framework’s effectiveness. Elements such as tone at the top, management operating style and control consciousness, promotion of a value-driven system, employee attitudes and behaviors, and even hiring preferences are examples of key elements of a corporate culture that may not always be given the attention they deserve. How can an internal audit function go about assessing the effectiveness of something so intangible? Can it even be done?

In this session participants will:

• Identify and assess the defining elements of the culture in an organization.
• Distinguish between suitable and unsuitable methods for making an effective assessment.
• Learn how to derive useful conclusions from the assessment and avoid pitfalls.
• Discover how to change the corporate culture.

CS 3-7: 10 Imperatives for Change: Key Insights from The IIA’s Global Internal Audit Survey

In 2010, The IIA Research Foundation (IIARF) conducted the most comprehensive global study of the internal audit profession in history, an effort that yielded more than 13,500 completed surveys from respondents in 107 countries and led to the publication of five reports on survey findings that can be downloaded free of charge by IIA members. The fifth of these reports, Imperatives for Change: The IIA’s Global Internal Audit Survey in Action, suggests how internal auditors can address key stakeholder priorities, optimize internal audit resources, leverage technology effectively, and conduct effective discussions with the audit committee now and in the years ahead.

In this session participants will:

• Gain important insights from the Global Internal Audit Survey, the most comprehensive global survey of the internal audit community ever undertaken.
• Learn why 10 specific imperatives for change, based on the results of the Global Internal Audit Survey, have such importance for chief audit executives.
• Hear about recommended action steps for each of the imperatives.
• Discover how to apply gap analysis to consider the merits of specific recommendations.

CS 3-8: Positioning Key Internal Audit Talents to Address Emerging Business Risks

Against a landscape of a dynamic, more complex and sometimes volatile global environment, organizations are faced with increasingly new business challenges and risks. Keeping pace with these new and emerging changes is a challenge for most Chief Audit Executives as they seek to ensure that internal audit is continuously resourced with the right talent and skills and has the ability to be effectively responsive in their role as an assurance provider and business partner that continuously brings value to the organization.

In this session participants will:

• Learn the characteristics of a cutting edge internal audit practice that keeps pace with the changing needs and challenges of the organization.
• Discuss strategies for continuously nurturing the business partnership and ways to market internal audit as a responsive and effective business partner.
• Gather successful practices to equip people, manage talent, and maximize the internal audit potential.
• Understand strategies for continuous learning and talent development.

CS 3-9: Performance Auditing in Action (Panel Session)

Performance auditing is very important to public-sector entities and government departments, where there is a growing concern to achieve more efficient levels of service delivery.

In this session participants will:

• Explore the concepts and benefits of performance auditing.
• Discover how public-sector auditors are able to evaluate the organization effectively and ensure that it is working toward or maintaining a high level of performance.
• Learn how to go beyond evaluating compliance to assessing performance of an activity.
• Hear practical examples from the panelists on how performance auditing is carried out in their respective organizations or departments.

CS 4-1: The Broken Triangle: The Relationship Between Internal Audit, Management and the Audit Committee

The disconnect among internal auditing, executive management, and the audit committee is nothing new. The broken triangle has existed for decades at many organizations with varying degrees of severity. However, the dysfunction that was deemed tolerable in earlier decades is unacceptable today.

In this session participants will:

• Identify underlying factors that lead to a disconnect among the members of this corporate triangle.
• Discover how to repair relationships, leveraging practical advice so these parties can work together more effectively.
• Discuss internal auditing’s ideal role in helping boards and management better manage enterprise risks.

CS 4-2: Leading Risk Assessment Practices

Although formal risk assessments started to become common more than a decade ago, the “art” of performing a successful and efficient risk assessment continues to evolve. Internal auditors at all levels will benefit from learning some of the latest techniques for conducting a successful risk assessment, whether it supports the organization’s overall enterprise risk assessment or is solely used to direct audit planning.

In this session participants will:

• Evaluate the objectives and criteria that are appropriate for a risk assessment.
• Identify the most appropriate risk assessment approach, given your organization’s or department’s criteria.
• Consider and apply leading-edge techniques, including those outlined in ISO/IEC 31010:2009, Risk Management – Risk Assessment Techniques.
• Determine what types of deliverables from risk assessments will drive actions based on the results of the assessment.

CS 4-3: Getting There from Here: How to Make Continuous Auditing a Reality

This session will take you through the practical side of continuous auditing & monitoring and discuss the three critical areas you need to address to make it happen.

In this session participants will:

• Understanding the stages of an Audit Analytic Capability model and where your organization falls.
• People, process, and technology issues that must be addressed.
• The critical building blocks at each stage that will help ensure success.
• The significant benefits of continuous analytic techniques - from the ability to get insight into audit and control issues as they arise, to increased audit team efficiency – and how to get there.

CS 4-4: Strategies to Combat Corruption Risk

Driving revenue to enhance enterprise value can be a risky proposition. Even companies that have strong codes of conduct forbidding bribery are not immune to the risk of investigation and enforcement action. Companies are at risk that their employees and third-party agents may be accused of using gifts, meals, or entertainment as a means of influencing or rewarding favorable action. In an effort to help you identify potential areas of real-life corruption risk, this session will focus on scenarios involving conflicts of interest, bribery, solicitation and extortion, corresponding control weaknesses and red flags, and effective anti-corruption compliance activities that are critical to the practice of ethical business.

In this session participants will:

• Hear about corruption concepts and examples of corruption risk events.
• Learn about red flags.
• Discuss critical compliance and accounting controls.
• Review periodic and on-going monitoring procedures.

CS 4-5: End Point Security: How to Secure Your Environment

Everyone wants “information on the go,” and “mobility” has become a way of life. For a typical enterprise end-user (business and personal), the use of endpoint devices has become the new norm. On one hand, such mobility enables productivity, and on the other hand it can introduce a set of security risks to an organization’s IT infrastructure and data. The session will focus on helping organizations take a proactive stance to capitalize on the benefits of mobile media while ensuring that risk is mitigated to an acceptable level.

In this session participants will:

• Discover different types of endpoint devices and the most common security issues and threats that can be introduced.
• Follow a methodical approach to determining data that needs protection and identifying risks created by the lack of a data-loss protection plan.
• Discuss layered security concepts that work to provide the most common solutions to minimize security risks.
• Learn how to introduce detective controls and potential monitoring solutions to keep up with new vulnerabilities.

CS 4-6: Doing More with Less: The Lean Internal Audit Model

This facilitator-lead discussion will cover the effects of current business trends on internal auditing, adding an assurance dimension to internal auditing, effective methods of holding process owners accountable, and continuous monitoring techniques.

In this session participants will:

• Gain an understanding of how current business trends have created a gap in the traditional internal audit model and how to address these challenges.
• Learn how internal audit’s approach can have a far-reaching impact on compliance, assurance, and risk identification, and also lead to business performance involvement.
• Identify effective methods of transforming internal audit’s role through holding process owners accountable for their controls.
• Explore opportunities in resource deployment to implement continuous monitoring activities.

CS 4-7: Embracing Islamic Finance – Impact on Internal Audit

Islamic finance is one of the fastest growing segments in international finance globally. Increasingly, conventional companies now have some contact with Islamic finance products and services as part of their business operations. The need to understand the difference in these products and services and its impact on internal auditing's scope and work is becoming more important.

In this session participants will:

• Expand their understanding of Islamic finance.
• Compare differences in the governance models relating to conventional and Islamic finance financial institutions.

CS 4-8: Improving Auditor Skills to Audit Smarter, Not Harder

This is an exciting time to be an internal auditor. Stakeholder expectations continue to evolve rapidly, creating opportunity for the agile internal auditor. To meet these heightened expectations, we must improve our strategies and skills to audit smarter, not harder.

In this session participants will:

• Gain an understanding of how stakeholder expectations of internal auditing continue to evolve and expand.
• Discuss how creating a powerful vision and dynamic strategy can support the change necessary to meet these expectations.
• Identify practical strategies to incorporate new approaches into your internal audit program.
• Learn how a robust analytical strategy can drive internal audit productivity and impact the organization.

CS 4-9: Internal Control and Audit: Ensuring Public-sector Integrity and Accountability

Public Sector performance, integrity, and accountability are critical elements of effective service delivery. Unfortunately, performance standards are lacking, thus leading to poor performance management and lack of accountability. In addition, integrity and values are the cornerstones of any public sector unit. This session enables the internal auditor to make a difference in the boardroom. It provides seven critical principles that can be used to audit integrity, performance, and accountability. In this session participants will:

In this session participants will:

• Contrast the values and integrity principles with accountability issues in public sector service delivery.
• Gain an understanding of the principles of accountability and the measurement tools available to monitor effective discharge of responsibilities.
• Hear about the principles of efficiency and economic use of resources that underlie public sector accountability and integrity.
• Learn how to solve accountability issues by utilizing pre-set standards against actual performance.
• • Explore the use of effective dashboards by public-sector management and how to make powerful recommendations to enhance service delivery and reduce management’s accountability.

CS 5-1: Corporate Governance – In Crisis or a New Dawn?

While corporate governance, along with many other ‘gatekeepers’, failed to prevent the recent global financial crisis, then legislators, regulators, professions and others have been working to improve best practice. While internal audit has emerged relatively unscathed, we have to ask whether we could have done better. More to the point, this is an opportunity to enhance our role going forward. Our profession has a history of rising to developmental challenges and never before has there been a better opportunity. Boards have been living in a partial assurance vacuum which internal audit can move into if we reposition ourselves effectively.

In this session participants will:

• Trace how internal auditing has changed in the past.
• Identify how corporate governance failed.
• Explore emerging corporate governance best practice.
• Understand the board’s assurance vacuum.
• Consider internal audit’s future role in corporate governance.

CS 5-2: Risk of Social Networking

The rapid development of social networking and Web 2.0 technology has opened up new ways for business partners, companies, and customers to connect and interact. But, it has also introduced new dangers and risks. Companies that are planning to use social networking technology need to be aware of the inherent risks of the technology that could affect their businesses and take the appropriate steps to protect themselves and/or mitigate the risks.

In this session participants will:

• Gain an understanding of the basic concepts of social networking.
• Explore how companies are using social networking.
• Identify the risks associated with the use of social networking.
• Develop action plans to address the risks of social networking.

CS 5-3: Knowledge Management in Internal Audit

This session will explain the challenges of implementing a knowledge management system (KMS) in an internal audit department. Internal audit in BBVA has a KMS, NEXO, which enables us to use knowledge as a competitive advantage to add value to our function and to our clients.

In this session participants will:

• Explore the challenges of implementing a knowledge management system in an internal audit department.
• Hear about NEXO: Knowledge Management System for internal audit in BBVA.
• Learn how to implement it and the keys to success.
• Discuss what can be achieved and the advantages of a knowledge management system for the internal audit function.

CS 5-4: New Approaches to Digital Forensics

Most people involved in digital forensics only focus on personal computer hard disks and use a single tool and a write-blocker to run keywords. In today’s environment it is no longer advisable to limit oneself to this single source of evidence and technique.

In this session participants will:

• Other operating systems.
• Other locations of evidence.
• New tools and techniques to acquire and analyze evidence

CS 5-5: Continuous Controls Monitoring – Knowing the What, Who, Where, and How

This session will allow attendees to gain a better understanding of Continuous Controls Monitoring (CCM). The focus will be on illustrating CCM through genuine examples that have been implemented by corporate organizations.

In this session participants will:

• Discover what is meant by CCM.
• Learn what tools are available to allow CCM to be implemented and who are potential CCM vendors.
• Hear where CCM has been adopted successfully.
• Gain an understanding of how CCM can be adopted successfully.

CS 5-6: Unlocking the Value of Internal Audit - Deriving Synergy from Co-Sourcing

Apart from processes and controls, internal audit can play an essential advisory role within the organization. It can identify enterprise-wide cost efficiencies; provide strategic insights that improve business performance and key insights that focus on risks that matter. This kind of support reaps multiple benefits for the organization including enhanced efficiency, and the ability to move more quickly and take advantage of opportunities. For internal audit to realize this transformation it needs to realign itself and the way it operates. A useful way in which this can be achieved is through co-sourcing with a suitably qualified external service provider.

In this session participants will:

• Recognize and understand the expectations of the key stakeholders of internal audit today.
• Align the goals of internal audit with those of the organization.
• Determine a reasonable balance between assurance and advisory work.
• Discover types of scenarios where co-sourcing can add value, including types of co-sourcing models.
• Identify means to determine the right mix of skills and experience in co-sourcing to enable the right advice and insights sought by the organization.

CS 5-7: Emerging Global Trends Affecting Asia‐Pacific

The recent seismic economic turmoil changed the global financial landscape forever. Though the Asia‐Pacific region lumbers through this upheaval without the crippling woes of sovereign defaults and financial debacle, it hardly came out of it unscathed. Even before the lengthy recovery process was unraveled, the APAC internal audit community began to reflect and redefine its roles and responsibilities within the context of multi‐faceted, emerging global issues.

In this session participants will:

• List the challenges the internal audit community faces because of the recent financial crisis and recovery period.
• Define the new skills required of internal auditors due to the increasingly volatile and complex operating environment.
• Describe the constraints felt by CAEs and how they are trying to deliver more with less as a result of budget trimming and resource contraction.
• Apply timely suggestions for achieving increased synergy between the risk management and internal audit functions.

CS 5-7: Emerging Global Trends Affecting Asia‐Pacific

The recent seismic economic turmoil changed the global financial landscape forever. Though the Asia‐Pacific region lumbers through this upheaval without the crippling woes of sovereign defaults and financial debacle, it hardly came out of it unscathed. Even before the lengthy recovery process was unraveled, the APAC internal audit community began to reflect and redefine its roles and responsibilities within the context of multi‐faceted, emerging global issues.

In this session participants will:

• List the challenges the internal audit community faces because of the recent financial crisis and recovery period.
• Define the new skills required of internal auditors due to the increasingly volatile and complex operating environment.
• Describe the constraints felt by CAEs and how they are trying to deliver more with less as a result of budget trimming and resource contraction.
• Apply timely suggestions for achieving increased synergy between the risk management and internal audit functions.

CS 5-8: Perception Is Real: Working to Enhance the Image

Is your internal audit department viewed as a valued advisor and consultant or an unavoidable irritant that must be tolerated? The very nature of auditing places the internal auditor in an adversarial role with management and operations. We show up saying, “We’re here to help,” but the organization hears, “We’re here to find out what you’ve done wrong.” Their perception is their reality. What can we do to enhance our image and become more effective in our role within the organization?

In this session participants will:

• Discover how to recognize the social styles of customers and co-workers.
• Determine how to improve versatility by adapting individual behavior to enhance communication.
• Develop their own 30-3-30 to market themselves and the audit process.
• Learn how to identify verbal and nonverbal communication that may alienate their customers.

CS 5-9: Promoting Strong Governance and Financial Accountability in the Public Sector

The global financial crisis and its huge impact on the finances of governments and other public bodies around the world have made strong governance and public financial management even more essential. The session will cover the variety of initiatives underway to respond to the challenges created, and in dealing with the aftershocks resulting from the crisis, to strengthen both areas.

In this session participants will:

• Understand the joint CIPFA/IFAC public sector governance project and how to contribute.
• Learn the role and achievements of the International Public Sector Accounting Standards Board.
• Learn the main stages and requirements of the transition from cash to accruals budgeting and reporting.
• Identify the key role that internal audit can play and how this could be assisted by the development of public sector-specific guidance.

CS 6-1: Ten Techniques to Make Your Audit Committee Effective

Often, internal auditors come out of the audit committee meeting with a sense of déjà vu disappointment, that they have not been able to make an impact in the meeting or their perspectives were not supported by the audit committee or management. This session will discuss practical techniques from the speaker’s personal experiences of dealing with more than 50 audit committees on how to ensure effective audit committee meetings.

In this session participants will:

• Discover how to present issues from a "board" perspective and build rapport and relationships with audit committee members.
• Learn how to handle tricky situations during audit committee meetings and how to deal with "man in space" audit committee members.
• Hear how being "positive about negatives" can be an advantage.
• Find out how you can walk out of audit committee meetings with satisfaction and a smile.

CS 6-2: Regulations and Trends of Governance, Risk Management, Internal Control in Asian Countries

With subsidiaries, joint ventures, or trading partners in Asia, the different culture, language, regulation, politics, and taxes have been the challenges. Globalization of economy in Asia also affected the expectation and requirements of corporate governance, risk management, and internal control in Asian companies.

In this session participants will:

• Hear how globalization of the economy has affected the expectations and requirements of corporate governance, risk management, and internal control in Asian companies.
• Compare key corporate governance regulations in major Asian countries.
• Explore internal audit development and trends in Asian countries.
• Learn how you can enhance risk management and internal control in Asian companies and the internal auditor’s role.

CS 6-3: The Internal Audit Value Proposition – How to Make It Real

Internal auditing provides assurances to internal stakeholders and the public that the organization operates in a responsible manner through an objective assessment of governance, business processes, the ethical environment, risk management, and control activities. Internal auditing must actively review each of these areas to be able to report on how well the organization has addressed them. This may require considerable revision of the scope of internal audit activities and an annual/periodic assessment/opinion on each of the areas.

In this session participants will:

• Learn about setting the scope of such assessments.
• Discuss a governance model to position the assurance scope.
• Hear about the assurance work necessary to support the assessment.
• Review framing the assessment/opinion to provide meaningful assurance.

CS 6-4: Unseen Risk – What You Don’t Know May Hurt You

This session will feature a discussion of current main issues relating to corporate corruption in Asia, including some facts and figures, and a discussion on how frauds are hidden. This is followed by a discussion of vendor fraud, a key area that requires the attention of internal auditors, and a detailed look at vendor audits and how fraud control can be integrated into internal audit practices to combat this pervasive problem.

In this session participants will:

• Learn the results of 2010 fraud estimates for organizations in Asia.
• Identify vendor fraud as a key area requiring a "rethink" of internal audit practices.
• Learn some of the practical aspects of fraud control using vendor audits.

CS 6-5: Social Network Security and Service Management – Knowing Your Friends from Your Foes

An impulse of proliferating social media and social networking has affected emerging threats and attacks, as well as, to a present pervasive and ubiquitous computing. The issues on security incidents against privacy have been addressed and challenged, especially by Gen-Y people.

In this session participants will:

• Identify social networking threats and trends in 2011, and learn about techniques such as “click jacking” and “drive by download” that attackers have used to abuse many popular social network sites.
• Explore the trend of new generation analytics, a number of specialized analysis techniques for social analytics, social communication, and social collaboration, including social profile management, social publishing, and social feedback.
• Hear about social analytics and monitoring tools such as next generation firewall.
• Discuss developing social networking security awareness in the organization and building a comprehensive control to mitigate the risk of using social networking technologies.

CS 6-6: Measuring Ethics In Your Environment

Every person who joins an organization brings their own experiences and views on ethics and ethical behavior. If the individual's perceptions of ethics do not align with the organization’s ethical culture, problems can arise quickly. In this session, we will discuss how the internal audit function can play an integral role in measuring the ethical environment of the organization and assist senior management in making change.

In this session participants will:

• Identify the warning signs of a deteriorating ethical culture within an organization.
• Walk through a step-by-step process for measuring the organization’s ethical environment and its code of business conduct.
• Discuss opportunities to include ethics-related monitoring in routine audit processes.
• Hear strategies for getting management to act on opportunities for improving ethics within the organization.

CS 6-7: 2011 Soul Purpose of Corporate Social Responsibility

It is said that corporate social responsibility (CSR) gives organizations a competitive edge, besides several other benefits. Some customers don't just prefer to deal with responsible companies, but insist on it. Likewise, companies often favor suppliers who demonstrate responsible policies, as this in turn can have a positive impact on how such companies are perceived by customers. If it is indeed true that CSR has a positive influence on business prosperity, then surely internal auditors have a role to play in ensuring that the organizations they audit better achieve their business objectives by practicing CSR.

In this session participants will:

• Gain an understanding of corporate social responsibility (CSR).
• Explore "commercial morality."
• Delve into the roles and responsibilities of internal auditors vis-à-vis CSR.
• Discuss whether internal auditors are qualified to audit and influence corporate behavior.

CS 6-8: Using Soft Skills to Dealing with Hard Problems: Hi-tech, Soft-touch Strategies

The most challenging problems in business surround “people issues.” Hence, technological proficiency alone is inadequate for internal auditors to be successful. By definition, internal auditors are engaged in a delicate balancing act, so they naturally need to master behavioral and managerial competencies to a high degree to succeed in today’s global business environment. As they rise up the career ladder, their mastery of interpersonal and soft skills becomes more important than their technical proficiency. This session will build off the IIA monograph Behavioral Dimensions of Internal Auditing (Dittenhofer et al., 2010) and suggest a variety of high-tech, soft-touch strategies that internal auditors could deploy successfully.

In this session participants will:

• Explore people-related problems such as negotiation and bargaining, addressing ethical lapses and conflicts-of-interest involving those in executive management positions, dealing with media on issues of a confidential and sensitive nature surrounding a corporate crisis, culture reinforcement, and change management, etc.
• Hear case studies that illustrate the application of behavioral/managerial skill sets and competencies in dealing with hard problems in the business world relevant to internal auditing.
• Obtain a solid understanding of why soft skills matter and how they can become more successful in discharging their roles and responsibilities by developing such skills and making them part of their repertoire as capable and competent professionals.

CS 6-9: Establishing Accountability and Transparency Through Performance Auditing

This session presents insights on how performance auditing helps overcome resistance from public officials to transparency and public accountability.

In this session participants will:

• Discover how to conduct effective performance audits, despite significant opposition.
• Hear how to deliver high-impact results by ensuring that performance audits incorporate a measurement of program outputs and outcomes.
• Learn how to champion governance improvements to support independent auditing and strengthen accountability for honest, results-oriented government.

CS 7-1: How Does a Leading Audit Committee Monitor the Internal Governance of an Organization?

The duty assigned to the board and its audit committee to monitor the effectiveness of risk management and control systems simply translates the expectations from participants in capital markets to receive transparent and reliable information on significant current and evolving risks for the organization and on the way these risks are managed.

In this session participants will:

• Learn how to develop an appropriate internal governance structure in their organization.
• Gain an understanding of the proper interaction among internal control, risk management, and internal auditing.
• Hear how to implement good practices for board and audit committee oversight with regards to the risk management process, internal control system, and internal audit function.

CS 7-2: Bridging Risk Management Silos: How to Get Everyone on the Same Page?

The current assurance landscape within many organizations is the result of organic growth rather than systematic and structured entrepreneurial planning. Over time, a number of departments and functions have evolved to focus on governance, risk management and control. In many cases these functions are loosely aligned, connected via informal channels and working with different risk models; risk catalogues and rating scales. In addition, these functions interact and report independently with operational units and line managers, and have little coordination with executive management. In light of the market change, line and executive management need a more pragmatic, integrated and efficient risk management and control framework.

In this session participants will:

• Identify various elements of corporate governance, risk management, and internal control system.
• Understand current challenges faced by organizations with fragmented and loosely aligned governance, risk management and control functions.
• Learn the integrated assurance approach and operating model.
• Apply the integrated assurance approach to scoping, risk and control assessments, and reporting.

CS 7-3: Improving the Transparency and Quality of Internal Audit

This session will discuss the evolving role of the internal auditor in light of the increasing emphasis on corporate governance and risk management, and address issues such as implementing "pay for performance" for internal auditors, the relationship between the internal audit function and the risk committee, the "expectation gap" between internal auditors and stakeholders, and the extent to which public disclosures relating to internal audit should be enhanced.

In this session participants will:

• Discuss recent changes in corporate governance guidelines with respect to internal auditors and whether there should be greater regulation over internal auditing.
• Explore the relationship between the internal audit function and the risk committee.
• Assess the implications of post-GFC recommendations on "pay for performance" for internal auditors.
• Hear about the "expectation gap" between internal auditors and stakeholders with regard to scope and deliverables, and discuss the extent to which public disclosures relating to internal audit should be enhanced.

CS 7-4: Advanced Statistical Method at the Service of Fraud Finding

This session will use real examples to show how sophisticated methods, developed in cooperation with Dr. Mark Nigrini, allow examiners to go beyond the usual tests found in standard fraud books and introduce more proactive ways to monitor control systems, unveil suspicious transactions, and detect potential fraud. We will examine, with the help of examples, how advanced statistical methods can be used as detective controls. Session participants will see the potential of these data interrogation tests for improving their audits. With the use of IDEA software, we will explore case studies and give participants ideas on how to apply trend analysis, time series, and correlation for detecting suspicious transactions, and see the next Benford's Law in action.

In this session participants will:

• Use correlation to identify data that does not match overall averages.
• Compare forecasts to actual results using trend analysis.
• Evaluate data sets for possible digital anomalies.
• Learn how to use the new Benford’s Law to detect unusual transactions.

CS 7-5: GTAG 14: Auditing User-developed Applications (UDAs)

Almost every organization uses some form of UDAs because they can be more easily developed, are less costly to produce, and can typically be changed with relative ease versus programs and reports developed by IT personnel. However, once end-users are given freedom to extract, manipulate, summarize, and analyze their UDA data, end-users inherit risks once controlled by IT. These risks include data integrity, availability, and confidentiality. Because management relies on UDAs, for decision making; the internal auditor must determine and review UDA risks.

In this session participants will:

• Understand the complexities and key risks surrounding UDAs.
• Determine how internal audit’s role as a consultant can be leveraged to assist management with developing an effective UDA control framework.
• Direction and best practices on how to scope and perform an internal audit of UDAs.

CS 7-6: The “Rock Star” Internal Auditor – Making Change Happen

Our job as internal auditors is to provide assurance and consulting services related to governance, risk management, and internal control processes. We are expected to contribute to their improvement. So, when we see there are opportunities for improvement, we should actively seek to influence our organizations so they seize them. That’s being a “rock star.”

In this session participants will:

• Review the IIA definition of "internal auditing" and discuss what it means to be an internal auditor.
• Focus on the issue of whether being an advocate for change is really part of our mission and whether it breaches any independence or objectivity rules.
• Gain an understanding of what it means to be a “rock star,” and consider the risks in taking on this role – and the risks in not taking it on.
• Discuss how being a rock star not only contributes to the success of the organization, but how it can change your life.

CS 7-7: 2011 State of the Internal Audit Profession Study

The session captures a snapshot of the internal audit profession based on the results of a PricewaterhouseCoopers 2011 Global Benchmarking Survey of current and projected practices and strategies of internal audit departments across various continents.

In this session participants will:

• Explore the results of the 2011 Global Benchmarking Survey conducted by PricewaterhouseCoopers.
• Gain insight into the current challenges and issues that internal audit departments face.
• Hear how survey respondents are addressing these challenges and issues.
• Discuss what the future holds for international auditors.

CS 7-8: Standing Tall - Determining Priorities and Influencing Strategies That Add Value”?

This session is an opportunity to look at leadership development, influencing, and effective coaching in internal audit from a fresh perspective. Participants will reflect on the fact that, despite many successes, auditors are often not as well appreciated or influential as they would like to be, and this can erode our ability to “stand tall.” Taking lessons from a range of imaginative sources, the presenters will offer a new way to approach the development of audit teams and audit leaders, based on real work challenges.

In this session participants will:

• Identify auditors' key values and how they can, paradoxically; impede our ability to have a real dialogue with business leaders.
• Explore the specific influencing challenges that can arise for auditors and recognize the significance of context on what we are often trying to achieve.
• Discover how to think beyond “stakeholder management,” “negotiating skills,” and “understanding the culture” to see some of the more specific challenges we might need to overcome.
• Learn to develop a new way of looking at many of the influencing challenges we face, so that we can be effective leaders in our organizations and support one another.

CS 7-9: Real Life Experience Implementing Continuous Controls Monitoring

This session will allow attendees to gain a better understanding of Continuous Controls Monitoring (CCM). The focus will be on illustrating CCM through genuine examples that have been implemented by corporate organizations.

In this session participants will:

• Discover what is meant by CCM.
• Learn what tools are available to allow CCM to be implemented and who are potential CCM vendors.
• Hear where CCM has been adopted successfully.
• Gain an understanding of how CCM can be adopted successfully.