Embed Size (px)
Citation preview
The Workpapers
Inside this issue:
April 2014
Institute of Internal Auditors
Tulsa Chapter
President’s Message
Dear Tulsa Chapter Members,
March’s meeting with our very own Jim Sleezer presenting on the Quality Assurance Program was out-
standing. Jim revealed how to prepare for a Quality Assessment Review. Having a Quality Assurance pro-
gram built in to your audit shop processes will ensure you are in compliance with the IIA Standards. For
those who missed this meeting, we introduced a new fund raiser opportunity. This year we are selling
tickets to vote for your favorite officer. All funds will go toward providing two IIA Tulsa Chapter sponsored
scholarships for local students, and a donation towards the IIA Research Foundation. Oh, and the most
favorite officer will get a pie in the face at the Drillers Social event.
In the past few years, recognition of the value Internal Audit brings has been on the rise. Long gone are
the days where we were seen as just the “Compliance Cops”. Providing independent assurance and con-
sulting services has grown to mean more than just ensuring controls are in place or working as manage-
ment intends. With the professional recognition, more of the consulting role is expected. Senior manage-
ment and the Audit Committees we serve are looking for change agents that help our respective companies meet business objectives.
In 2010, an IIA task force submitted its report on the “Value Proposition”. Internal Auditing = Assurance, Insight, and Objectivity. Richard
Chambers, President and CEO of the IIA, recently wrote a book. Chapter 4 of his book “Lessons Learned on the
Audit Trail” is devoted to the importance of adding value. He notes “Your key stakeholders have the last word
on whether you are doing your job well. And they judge an internal audit function not by how well-run it is,
but by the value it generates”. I encourage you to read Richard’s book.
Here are some of my thoughts about adding value. Follow the risk. If your analysis confirms the risk is not
there, STOP. Don’t waste time. Don’t be afraid to suggest the elimination of a control if it is not necessary.
When you identify an issue, make sure you don’t stop at the symptom or outcome of the issue. Analyze the
process to determine the root cause of the issue. Work with management to address the root cause in a mutu-
ally agreed upon management action plan. Make sure your work and findings are relevant to improving profit-
ability by increasing efficiency, reducing cost, or better managing risk to obtain desired outcomes. Just because
a control failed 3 out of 10 times does not tell me how relevant it is to the success of meeting desired business objectives. Is the control even
necessary? Why did it fail 3 times? What was the impact of failing 3 out of 10 times? What was the root cause of the failure? Was there a
pattern observed to cause the failure? Were all 3 failures the same type of failure? So many questions we can drill down and provide objectivi-
ty and insight to management. We shouldn’t stop with providing measured assurance to management that “management, your control failed
3 out of 10 times”. Be ready for the “So what?” question.
Another way you can add value is by serving the Tulsa Chapter. We are looking for nominations to fill the Officer and Board of Governor open-
ings. Elections will be held at the April Chapter meeting. If you are interested in a Chapter position, please let Craig Nishimura
([email protected]) know so the Nominating Committee can include you in the process to consider being placed on the ballot. I have
learned you can never give as much as you get back.
I hope to see you all at our Drillers Social event. Get all the details for the many things we have planned this spring. We have a fantastic Chap-
ter with a long history of success in advocating and promoting the value internal audit professionals add to their organizations. Please encour-
age and invite others to come and be a part of this great professional organization.
Best Regards, Kip
President’s Message Welcome New Members
1
Mini-Seminar 2
General Meeting 3
Welcome New Members Nominating Update
4
Spring Social Scholarship Update
5
Upcoming Events Employment Opportunities
6
Officer/Governor Listing 7
Kip Bloss, President
Page 2 The Workpapers Back to Page 1
April Mini-Seminar—April 10—Register today!
The Psychology of Fraud Our assumptions about fraud: How it starts, who is involved, and why it grows—drives our behaviors and judgment. Unfortu-nately, these assumptions are usually wrong and lead to a variety of critical errors. This presentation will delve into the causes of fraud and the complex issues surrounding individual and group behavior that provides a framework for understanding. Together, we will examine the latest research into the psychology that surrounds fraud, including the details of how it begins, why it continues, and why so many well meaning people cooperate. We will review actual cases as examples of the concepts learned, and conduct an interactive discussion of how these concepts can be applied as part of your work Topics include:
Judgment and critical thinking skills
Professional skepticism
Subconscious influences on structured activities
Logical and rational thinking skills
Behavioral accounting
Experience vs. judgment Who Should Attend: Consultants, compliance and risk managers, CPA’s, auditors, controllers, CIO’s, CEO’s, Board Members, and anyone who wants to understand organizational behavior related to corporate risk and culture. Objective(s): Participants will be able to identify, understand and apply behavioral concepts that assist in developing programs for risk management and cultural improvement. Speaker Bio: Toby Groves is a researcher, consultant, trainer and speaker on organiza-tional psychology and corporate crime. Committed to bridging the gap be-tween current efforts and real progress, Groves uncovers the individual and group psychology behind corporate scandals and presents research that reveals real solutions. Formerly a successful CPA and CEO educated in fo-rensic psychology and forensic accounting, Groves researches the role group behavior plays in corporate fraud. Using his compelling personal story, interactive demonstrations, and the results of his research, Groves enlightens and inspires audiences around the country to think differently and make progress toward finding real solutions to these problems. Details and Pricing: When: April 10, 2014 (8:00 AM—Noon) for 4-hour CPE credits The seminar will flow directly into the general meeting, for an additional 1 hour CPE (Subject: Essential Interviewing Skills for Auditors) Where: Both sessions will be held at ONEOK Field. Food: Seminar includes a continental breakfast and general meeting includes lunch as usual. Cost: $275 for members, $325 for non-members (pricing DOES NOT include the luncheon, which will need to be registered and paid for separately) Availability: Maximum of 40 people Registration: Email with Annie Mills, 1st VP, by emailing, [email protected], and put “IIA Fraud Seminar” in email sub-ject. Payment: Pay at the door (with check or credit card) or request an invoice (should spots fill up, prepayment will be required to hold seats)
Page 3 The Workpapers Back to Page 1
TOPIC: Essential Interviewing Skills for Auditors WHERE: ONEOK Field (Enter by Ticket Office) 201 N. Elgin Tulsa, OK 74120 WHEN: Thursday, April 10, 2014 AGENDA: Registration: 11:30 AM Lunch and Speaker: Noon RESERVATION DEADLINE Monday, April 7, 2014 PRICES: Members $25 Guests $30 Students FREE Retired/Unemployed $12 VEGETARIAN OPTION: Available upon request. Note when registering. REGISTER: Andrea Harman [email protected] Phone: 918.728.3300
NOTE: GENERAL MEETINGS ARE HELD THE 2ND THURS-DAY OF THE MONTH, unless otherwise noted. All cancellations of reservations must be made before Noon on the day before the meeting. Unful-filled reservations will be billed.
General Meeting Announcement
Essential Interviewing Skills for Auditors with Toby Groves
(an extension to the April Fraud mini-seminar)
The importance of conducting successful client interviews in the fact finding process makes
it one of the most important soft skills for auditors today. SAS 99 emphasizes the im-
portance of these essential skills in detecting possible fraudulent activities. As opposed to
other parts of the audit process, the techniques used in interviews must be highly adapta-
ble, and dealing with the interviewee may require intuition and be much less rational than
other aspects of the audit. The success of the interview relies on proper preparation, an
understanding of key interpersonal techniques, and an understanding of the appropriate
elements of behavioral science.
Topics covered may include:
Preparing for the interview determining which questions to ask
Skills for identifying and gaining the information you really need
Behavioral cues that should lead to further investigation
Building the proper auditor/client rapport
How to assess demeanor and read and adapt to changing attitudes
Questioning techniques that work
Best interpersonal approaches for a fruitful interview
Handling potential conflict or confrontation
Different methods that are appropriate for different organizational members
The differences between an interview and an interrogation
Objective(s): This presentation simplifies complicated concepts of behavioral science to
useful ideas for use in successful audit interviews. Participants will be able to identify and
understand behavioral concepts and apply them in the form of successful interviewing tech-
niques in the auditing context.
Speaker Bio:
With his work and story featured on NPR, in the CPA Journal, and studied by business
schools around the country, Toby Groves presents groundbreaking behavioral research in
engaging and entertaining demonstrations for professional and academic interests. His
presentations are an eye-opening, “must see” for anyone interested in understanding the
fascinating psychological science behind our organizational behaviors, and particularly
those involved in auditing, governance, culture, compliance, or leadership.
Educated in psychology and forensic accounting, Groves researches the roles that individual
and group psychology play in aberrant organizational behaviors. The results shattered his
long-held assumptions about the processes behind these events. Using groundbreaking
research, interactive demonstrations, and a compelling personal story, Groves inspires audi-
ences around the country to think differently and make real progress towards understand-
ing and improving our processes.
Page 4 The Workpapers Back to Page 1
Welcome New Members
Nominating Committee Update
The Nominating Committee is accepting nominations or volunteers to serve as Chapter Board of Governors members for the upcoming 2014—2015 chapter year. There are four Board positions coming open at the end of this chapter year in May. Board terms are two years. We would like to encourage you to volunteer as it can be very rewarding to serve your local chapter. All other officer posi-tions either have volunteers willing to serve or are being filled by our succession plan; however, don’t let this discourage you from volunteering or nominating someone. We will accept nominations for any of our positions and take any contested posi-tions to our chapter for a vote during the April meeting. Please contact Craig Nishimura ([email protected]) for nominations and additional information. Feel free also to contact existing Board or officer to make inquiries. Their contact information is on page 9.
Phillips 66 Samson Williams
Zella Simmons Whitney Swearengin David Paddock
BP Stinnett & Associates
Jim Varner Jay Crabb
Page 5 The Workpapers Back to Page 1
Hospitality—Spring Social—April 7—Registration Due April 4
Take Me Out to the Ballgame – It’s IIA Drillers Day! Our spring Social will be held at ONEOK field once again this year. Please join us on Monday, April 7th to watch the Tulsa Drill-ers take on the San Antonio Missions. We have reserved the Tiki Deck, so feel free to sport your Hawaiian shirt and flip flops! Check-in starts at 11:00 AM and the first pitch is at 12:05. The Tulsa Chapter is picking up the tab for the ticket and the Classic Ballpark meal for all members…now that’s a home run! One, Two, Three Strikes, You’re Out…..bring some cash and get ready to strike one of our chapter officers with a pie in the face! The funds will benefit our scholarship drive. Classic Ballpark
Grilled Hamburgers Grilled Hot Dogs Grilled Chicken Breast Baked Beans Potato Chips & Dip Watermelon & Cookies Soft drinks, tea, lemonade, & water
Guests are welcome to attend for $26 each. The Tiki Deck offers:
An exclusive outdoor venue with private seating overlooking ONEOK Field A full service cash bar featuring Mai Tais, Margaritas & $4 draft beer Picnic tables, high-back bar stools & fixed seats Lei's for all attendees
Step up to the plate and come have fun with your fellow internal auditors!
Academic Relations & Scholarship Update
Scholarship Drive We are currently accepting donations for our Chapter Scholarship Fund. In prior years, we have support-ed deserving students with $500 scholarships and the Chapter will MATCH donations up to $1,000. These scholarships will provide the chapter with another outlet to promote the profession to Accounting and Business students in the Tulsa community. We will be accepting donations through mid-March. These donations can be mailed to the chapter Treas-urer:
ONEOK Audit Services · Attn: Stephanie Ramirez · 100 West Fifth Street, 8-16 · Tulsa, OK 74103 Donations will be distributed between the F. Tom Fanning Memorial Scholarship and the Tulsa Chapter Award, unless specified. More details can be found on the Tulsa Chapter’s Student page here. Any amount is the perfect amount!
Register by emailing Andrea Harman at [email protected].
Page 6 The Workpapers
Upcoming Events—Mark your Calendars!
Back to Page 1
DATE TOPIC SPEAKER LOCATION
April 7, 2014 IIA-Tulsa Social Tulsa Drillers v. San Antonio
Missions ONEOK BALLFIELD
April 10, 2014 Fraud Interviewing Skills Toby Groves, GRC Researching ONEOK Field, Tulsa
April 10, 2014 Mini-Seminar—Fraud Toby Groves, GRC Researching ONEOK Field, Tulsa
May 8, 2014 Communication/Writing/Interview Skills Lynn Flinn, Rowland Group ONEOK Field, Tulsa
Employment Opportunities
If your company has current job openings and would like to publish on our IIA Chapter website, please send infor-mation to Placement Chairperson, Ashley Shulanberger, ([email protected]).
Please include the following on a single page:
company logo, brief position description, qualifications, and responsibilities, and contact information
Company Position
1. Stinnett & Associates Senior IT Manager
2. Stinnett & Associates Senior Manager
3. Stinnett & Associates Senior IT Auditor
4. ONE Gas Senior Auditor**
5. Magellan LP Internal Audit Specialist**
6. Unit Corporation Internal Auditor**
** Denotes new position listing since last newsletter.
Page 7 The Workpapers
Tulsa Chapter 2013 - 2014 Officers, Committee Chairs, and Governors
Officers and Committee Chairs Position Name Phone Email
President Kip Bloss 539-573-7138 [email protected] CAP/Long-Range Planning Cathy Criswell [email protected]
Placement Ashley Shulanberger 918-281-8459 [email protected] Publicity Katie Stewart 918-574-7827 [email protected] Speakers Bureau Terri Wall 539-573-2650 [email protected] ACL User Group Jennifer Goines 918-528-4011 [email protected]
1st Vice President Annie Mills 918-732-1466 [email protected] Programs Annie Mills 918-732-1466 [email protected] Arrangements Dustin Dye 918-384-6729 [email protected] Web Master/Website Ashley Shulanberger 918-281-8459 [email protected]
Certification Kim Aldrette 918-573-0062 [email protected] Newsletter Marnie Padilla 918-261-3224 [email protected] 2nd Vice President Jami Harris 918-615-7929 [email protected] Admission & Membership Jami Harris 918-615-7929 [email protected]
Academic Relations & Scholarship Katie Baney [email protected]
Business, Industry, & Government
Relations Dustin Dye 918-384-6729 [email protected]
Hospitality Michelle Minton 918-284-0537 [email protected] Community Relations Kendra Allen 918-728-3300 [email protected] Secretary Rex Wilson [email protected] Historian Ron Maxwell 918-596-7845 [email protected] Awards Erik Orpin 918-814-2686 [email protected]
Treasurer Stephanie Ramirez 918-591-5040 [email protected]
Attendance Andrea Harman 918-728-3300 [email protected]
Budget & Finance Stephanie Ramirez 918-591-5040 [email protected]
Research TBD
Appointed by Board of Governors
Associate Trustee Ron Maxwell 918-596-7845 [email protected]
Audit Committee Rhonda Ishmael 918-384-7661 [email protected] Nominating Craig Nishimura [email protected]
Governors
Term Expiration Name Phone Email
May 2016 David Kinkaid 918-607-0405 [email protected]
May 2016 Ronny Johnson 918-740-6777 [email protected]
May 2016 Sharon Bertram 918-527-7412 [email protected]
May 2016 Chris Carter 918-588-7064 [email protected]
May 2015 Susan Rogers 918-573-2756 [email protected]
May 2015 Rodney Pratz 918-266-9208 [email protected]
May 2015 Marnie Padilla 918-261-3224 [email protected]
May 2015 Terry Cloud 918-744-2126 [email protected]
May 2014 Mo O’Connor 918-477-4447 [email protected]
May 2014 Ron Maxwell 918-596-7845 [email protected]
May 2014 Sarah Kuhn 918-661-4590 [email protected]
May 2014 Brandon Brown 918-729-9556 [email protected]
Past Presidents
Past President 1 Jason Downs 918-906-1898 [email protected]
Past President 2 Dustin Dye 918-384-6729 [email protected]
Back to Page 1
