29th Annual Conference of the Association of Local Government Auditors

May 21-24, 2017 │ Atlanta, Georgia │ The Sheraton Hotel

2017 ALGA Annual ConferenceATL — Accountability, Transparency & Leadership

Tina Adams, Chair, Charlotte (NC) Kristine Adams-Wannberg, Portland (OR) Diane Coomes-Lynn, Atlanta (GA) Carmelina DiMondo, Toronto, (ON) David Givans, Deschutes County (OR) Chris Horton, Arlington (VA) Deborah Jenkins, Bowling Green (KY) April Jordan, Shreveport (LA)

Glenda Ostrander, Gwinnett County (GA) Jay Poole, Chesapeake (VA) Jacqueline Smith, Fulton County (GA) Rebecca Takahashi, Pasadena, CA Coia Walker, Atlanta (GA) Kymber Waltmunson, King County (WA) Leslie Ward, Atlanta (GA) Jim Yerich, Fulton County (GA) Nia Young, Atlanta (GA)

May 21 Workshops• WS#1. Peer Review Workshop (Auditing-Governmental)

CPE: Up to 8 credits

Participant Learning Objectives: Following this training, attendees will be able to prepare for and conduct peer reviews based on U.S. GAO Government Auditing Standards.

• WS#2. Intro to Lean for Auditors (Auditing-Governmental)

CPE: Up to 4 credits

Participant Learning Objectives: Following this training, attendees will be able to apply lean auditing concepts and terminology to audits.

• WS#3. The Art of the Finding (Auditing-Governmental)

CPE: Up to 8 credits

Participant Learning Objectives: Following this training, attendees will be able to write effective findings that are logical, concise and impactful and adhere to requirements from the GAO and The IIA.

May 22-23 ALGA Annual ConferenceCPE: Up to 14 credits

Participant Learning Objectives: Following this training, attendees will be able to:• Apply practical skills learned through case studies from

peers.• Apply strategies for remaining objective in a professional

setting affected by the political environment.• Identify and discuss new guidance and standards as they

apply to local government auditing.• Define and implement leadership strategies.

May 24 Workshops• WS#4. Construction Auditing: Where to Start and How to

Make It Work for Your Organization (Auditing-Governmental)

CPE: Up to 4 credits

Participant Learning Objectives: Following this training, attendees will be able to define risks and cost minimization strategies related to local construction investements.

• WS#5. Audit Writing and Communication (Communications & Marketing)

CPE: Up to 4 credits

Participant Learning Objectives: Following this training, attendees will be able to apply techniques, including deductive writing, active voice and economy of words, to produce audit reports that are clear, concise and compelling.

• WS#6. Data Quality (Information Technology)

CPE: Up to 4 credits

Participant Learning Objectives: Following this training, attendees will be able to apply proven techniques to improve data quality, including testing the data for accuracy, timeliness, relevance and completeness.

The following applies to all sessions and workshops:

Level of Knowledge: OverviewEducation or Experience Prerequisite: None; government auditors of all levels, and other interested parties are encouraged to attend.

Advance Preparation: No advance preparation is required.Delivery Method: Group-Live. All session include Q&A.Attendance Requirements: In order to obtain CPE credit for this event, participants must submit attendance verification codes provided during each session.

The Association of Local Government Auditors is registered with the National Association of State Boardsof Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry ofCPE Sponsors. State boards of accountancy have final authority on the acceptance of individual coursesfor CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry ofCPE Sponsors through its website www.nasbaregistry.org.

Continuing Professional Education

Conference Planning Committee

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ALGA Members and Friends,

On behalf of the ALGA Board of Directors and the 2017 Conference Planning Committee, I am pleased to welcome you to ALGA’s 29th Annual Conference in historic Atlanta, Georgia. “The ATL: Accountability, Transparency, and Leadership” promises to be among the most memorable ALGA conferences to date!! The conference committee has worked diligently to recruit dynamic speakers on the topics that you requested the most. The sharing of ideas among you and your peers

on relevant audit areas is a benefit of conference attendance that is invaluable. You are encouraged to actively engage in the concurrent sessions and to network with peers, whether it is formally during the eight roundtable discussions or informally during session breaks, lunch, or the evening receptions. “The ATL”, Atlanta’s famous moniker, is a cultural and economic mecca. Known as hip-hop's center of gravity, the city is home to many famous hip-hop, R&B and neo soul musicians as well as a thriving live music scene, touting classical, country and blues. Atlanta boasts many notable attractions that can only be found in this amazing City. The National Center for Civil and Human Rights, World of Coca-Cola, and the CNN Studio are only a few of the endless opportunities available to explore Atlanta’s rich southern culture and history!!Among Atlanta’s most celebrated treasures is the largest aquarium in the world – the Georgia Aquarium – and the site of our Monday night dinner!! In the Oceans Ballroom, the magnificent sea life will transport you to an underwater escape in the heart of the city with breathtaking views of beluga whales, dolphins, whale sharks, and more. Welcome to The ATL!! We look forward to seeing you and sharing ideas about how local government audit shops can continue to contribute to the accountability, transparency and leadership of our local governments. Thank you for your continued support of ALGA and for attending the 29th annual conference!

Tina Adams2017 Conference Chair

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Message from the Conference Chair

©2013, Gene Phillips

Sunday Night Welcome Reception - 5:00 - 6:30 p.m.Catch up with old friends or meet new ones at the Sunday night welcome reception. The reception will be held at the Sheraton. Stop by and have refreshments with other ALGA conference attendees before retiring to your room or heading out to dinner.

Monday Night at the Georgia Aquarium - 6:00 - 8:30 p.m. On Monday night, all conference attendees and registered guests will have private access to exhibits and will be treated to a buffet style dinner at the world-famous Georgia Aquarium. The Georgia Aquarium is the largest aquarium in the Western Hemisphere, housing thousands of animals and representing serval thousand species, all of which reside in 10 million gallons of marine and salt water. There are two very large viewing tanks in the room where dinner will be served and you will be able to see a variety of sea life including whale sharks, beluga whales, bottlenose dolphins and manta rays.

The Aquarium is located about one mile from the Sheraton Downtown Hotel. It is walkable; however busses will be available for those who do not want to walk.

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Special Events

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Saturday, May 2 8:30 a.m. – 5:00 p.m. ALGA BOARD MEETING

8:30 a.m. – 5:00 p.m. PEER REVIEW COMMITTEE MEETING

Sunday, May 3

8:00 a.m. – 4:30 p.m. PRE-CONFERENCE WORKSHOP

WS#1. Peer Review Workshop (Auditing-Governmental)Current and previous members of the Peer Review Committee will teach you how to prepare for and conduct peer reviews assessing compliance with Generally Accepted Government Auditing Standards issued by the Comptroller General of the United States. In addition to instruction on peer review preparation and performance, this popular workshop includes exercises and case studies to help participants gauge their own readiness for peer review participation. Two concurrent sessions of this workshop will be offered. Continental breakfast and lunch will be provided.

8:00 a.m. – 12:00 p.m. PRE-CONFERENCE WORKSHOP

WS#2. Intro to Lean for Auditors (Auditing-Governmental) Local government agencies continue to seek ways to add additional capacity without expanding staff. For many municipalities in Washington, adopting lean office techniques is part of the solution. This popular program from last year will introduce you to the lean concept and terminology through a series of entertaining hands-on exercises tailored to an auditor audience. Continental breakfast will be provided.

Tom Nosack, Senior Management Analyst, Clark County (WA)

8:00 a.m. – 4:30 p.m. PRE-CONFERENCE WORKSHOP

WS#3. The Art of the Finding (Auditing-Governmental)A well-written finding is a gift to the reader and the tax-paying public. In this session, learn how to write a logical, concise, impactful finding without all the pain and hassle that normally occurs in the report writing phase of an audit. We will reference GAO requirements and IIA guidance frequently. Continental breakfast and lunch will be provided.

Leita Hart-Fanta, CPA, CGFM, CGAP, Owner, YellowBook-CPE.com

5:00 – 6:30 p.m. WELCOME RECEPTION

Monday, May 23 7:00 – 8:00 a.m.BREAKFAST 8:00 – 8:45 a.m.WELCOME AND AWARDS

David Givans, County Auditor, Deschutes County (OR), and President of ALGALisa Monteiro, Senior Management Auditor, City of Anaheim (CA)

8:45 – 10:00 a.m. GENERAL SESSION

GS#1. Taking Accountability for the Future (Personal Development)Internal auditors in all types of organizations find customers are demanding more – more assurance, more services, and more value. The profession is at a crossroads; accept the challenge or become an afterthought. This session will outline the issues being faced by the profession, and will show how innovation and leadership can help the profession and all professionals respond to that challenge. Attendees will gain insights into:

• The risks and challenges facing the profession.• How to build a creative environment and drive innovation.• The concept of developing a personal leadership legacy.

Mike Jacka, Chief Creative Pilot, FPACTS.com

10:20 – 11:10 a.m. CONCURRENT SESSIONS

CS#1. Managing Your Social Media Presence (Communications & Marketing)Social Media can be a powerful tool to help auditors reach their stakeholders. In addition to highlighting the benefits of using social media in an audit shop, we will cover the fundamentals, best practices, and helpful tools to master this aspect of our industry.

Jason Hadavi, Deputy City Auditor, Austin (TX)Tope Eletu-Obido, Audit Investigator, Austin (TX)

CS#2. Investigative Interviewing – Asking the Tough Questions (Auditing-Governmental)In an internal investigation, critical information can be learned through interviews of witnesses and targets. Interviews are far more involved than sitting down with an interviewee and asking questions. Proper planning and preparation are essential components of the interview process. Are you ready to ask the tough questions? In this interactive session, participants will learn tips from actual investigations about:

• Deciding who to interview & preparing.• Planning the order in which to conduct interviews. • Conducting an informational interview.• Avoiding pitfalls when interviewing a person of interest.• Working with attorneys and/or law enforcement when

preparing for and conducting an interview.

Pat Salem, Senior Manager, IAG Forensics & ValuationKaren Fortune, Partner, IAG Forensics & Valuation

CS#3. Signal Through Noise: How to Land on the Media’s Radar (Communications & Marketing)Two experienced journalists share their insights. How can auditors stimulate interest and coverage of their reports? What are the best ways to develop professional relationships with reporters? Get the answers here.

Jen Christensen, Documentary & Investigative Producer and Reporter, CNN.comThomas Wheatley, Articles Editor, Atlanta Magazine

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Saturday, May 20

Sunday, May 21

Monday, May 22

Conference Agenda

CS#4. Developing Tomorrow’s Leaders Today: How Supervising, Mentoring, and Coaching All Differ But All Contribute (Personal Development)Supervising, mentoring, and coaching are three distinct tools that all belong in the toolbox. This session will compare and contrast the three tools and discuss best practices and techniques for implementing each. Attendees will leave better prepared to use the three available tools to develop their staff, including themselves.

Eric Spivak, County Auditor, County of Jackson (OR)

11:25 a.m. – 12:15 p.m.CONCURRENT SESSIONSCS#5. Auditing with Qualitative Data Analysis Software (Auditing-Governmental)Auditors can utilize a wide range of qualitative evidence ranging from interviews to social media. Currently, there are several software packages that can help auditors code data, conduct analysis, and report results. In this session, auditors will discuss the types of software packages that are available, share examples of using the software in audit work, and discuss potential uses for the auditing profession.

Sean DeBlieck, Senior Management Auditor, King County Auditor’s Office (WA)Michael Eglinski, City Auditor, Lawrence (KS)Rebecca Robinson, Senior Performance Auditor, Atlanta (GA)

CS#6. Deductive Writing for Audit Reports (Communications & Marketing)After explaining the difference between inductive and deductive writing, Communications Specialist Emily Jacobson will make a case for writing your audit reports in the deductive style. The presentation will be based on best practices in professional writing and use examples from real audit reports.

Emily Jacobson, Reporting and Research Specialist, City and County of Denver (CO)

CS#7. Auditing Use of Force in a Correctional Setting (Auditing-Governmental)A former performance auditor working for the County Sheriff's Office was asked to conduct an audit of the use of force against inmates, particularly inmates of color, in the jail system. This presentation will provide details on the methodology used to evaluate the use of force, and also discuss the backlash from senior management against the findings. You will leave this training with practical tips on how to conduct an audit of great public interest and importance, evaluate racial and ethnic disparities in the application of force, and the importance of independent and objective performance auditing.

Amanda Lamb, Senior Research Analyst , Multnomah County, (OR)

CS#8. Red Book (Auditing-Governmental)Discover the latest information for 2017 about the IIA’s International Professional Practices Framework, the International Standards for the Professional Practice of Internal Auditing, and the IIA’s Mandatory Guidance and Recommended Guidance; including Implementation Guides, Practice Guides, and other Supplemental Guidance. Revised Standards were released on October 1, 2016, and are effective January 1, 2017. Revisions include: addition of two new standards, alignment of the standards to the core principles, and updates to existing standards. In this session, participants will:

• Learn the details of the revised Standards that are effective January 1, 2017.

• Understand how the 2017 Standards will impact the internal audit activity.

• Get answers to questions about applying the 2017 Standards.• Find out the latest information about the IPPF and “the Red

Book,” Implementation Guides, and Supplemental Guidance.

John Wszelaki, Director, American Center for Government Auditing, The IIA

12:15 – 1:30 p.m. LUNCH

1:30 – 2:20 p.m. GENERAL SESSION

GS#2. Innovation and Regional Governance (Communications & Marketing)Innovation and regional governance are two things that aren’t always thought of in the same sentence. But in today’s ever-changing world, local governments are being asked to meet new and unusual challenges, some of which are outside of, or larger than, a local government’s historical purview. Many jurisdictions are finding innovative and collaborative ways to tackle these challenges. But with that innovation comes risk. Doug Hooker of the Atlanta Regional Commission is a dynamic speaker and a thought leader on innovation and regional partnerships. Come ready to learn leading practices and think about how they might create opportunities (and risks) for your communities.

Doug Hooker, Executive Director, Atlanta Regional Commission

2:35 – 3:50 p.m. CONCURRENT SESSIONS

CS#9. Small Shop Roundtable (Auditing-Governmental)Come to the small shop roundtable prepared to discuss yourideas and experiences with managing or working in a small shopand hear lessons learned from other participants. This session is geared toward shops with five or fewer auditors, but is open to everyone.

Chris Horton, County Auditor, Arlington County (VA)

CS#10. Chief Audit Executive Roundtable (Auditing-Governmental)Come to the chief audit executive (CAE) roundtable prepared to discuss your ideas and experiences with leading audit shops and hear lessons and perspectives from other participants.

Jay Poole, City Auditor, Chesapeake (VA)Kymber Waltmunson, County Auditor, King County (WA)

CS#11. IT Audit Roundtable (Auditing-Governmental)Come to this roundtable prepared to discuss your ideas and experiences related to IT auditing and hear lessons learned from other participants.

Rick Gamache, CISSP, FQNV, Senior Consultant, BerryDunn

CS#12. Construction Roundtable (Auditing-Governmental)Come to the construction roundtable prepared to discuss yourideas and experiences with construction audits and oversightand hear lessons learned from other participants. Topics will begenerated by attendees.

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Conference Agenda

Tony Ollman, Firm Director, Baker Tilly Virchow Krause, LLPCS#13. Where Did It Go? Auditing Property & Evidence Management (Auditing-Governmental)Handling property and evidence involves many risks universal to any organization with a law enforcement function. The presentation will discuss these risks and how to address them during an audit. Speakers will share their experiences on: 1) chain of custody, 2) evidence packaging, 3) evidence tracking, 4) weapons management, and 5) evidence diversion.

Scott Jarrett, Senior Law Enforcement Auditor, Maricopa County (AZ)Jennifer Siguenza, Senior Law Enforcement Auditor, Maricopa County (AZ)

4:10 – 5:00 p.m. CONCURRENT SESSIONS

CS#14. The Five Critical Attributes of Effective Cybersecurity Risk Management (Information Technology)High-profile, high-impact cyberattacks are increasingly common, causing greater financial losses and serious disruption to organizations than ever before. The cybersecurity risks local governments are facing are growing as attacks become increasingly sophisticated and persistent. Because of the size, complexity, and constant evolution of attack vectors, there is no simple, one-size-fits all approach to managing the risks associated with cybersecurity. Nevertheless, it is essential to begin somewhere to establish a baseline for identifying the critical components that must be incorporated into any cybersecurity risk management approach. Jeff Palgon, Senior Manager, CroweHorwath

CS#15. Knighton Award Winners (Part 1) (Auditing-Governmental)Hear from Knighton winners about their award-winning reports, useful project approaches, and successful audit processes.

CS#16. Investigations 0-60 (Auditing-Governmental)This session will be a high level overview of best practices for auditors that choose to conduct investigations of fraud, waste, and abuse. Also discussed will be "key things to consider" for auditors investigating for the first time.

Nathan Wiebe, Chief of Investigations, Office of the City Auditor, Integrity Unit, City of Austin (TX)Jenna Green, Investigation Manager, Atlanta (GA)

CS#17. Performance Measures: Not Just for Auditees (Auditing-Governmental)As auditors we may evaluate the performance measures used by auditees or recommend they establish performance measures to improve management oversight and operations. If establishing and using performance measures makes sense for our auditees, it also makes sense for the auditors to do the same. This session will describe and discuss key performance measures that audit organizations can use to evaluate their own performance and demonstrate their value to the entity.

Sharon Erickson, City Auditor, San Jose (CA)Amanda Noble, Deputy City Auditor, Atlanta (GA)Neha Sharma, Acting Assistant City Auditor, Austin (TX)

6:00 – 8:30 p.m. DINNER & ENTERTAINMENT AT GEORGIA AQUARIUM

Tuesday, May 24

7:00 – 8:00 a.m. BREAKFAST

8:00 – 8:45 a.m. BUSINESS MEETING

8:45 – 10:00 a.m. GENERAL SESSION

GS#3. An Update on What’s New with the Yellow Book (Auditing-Governmental)GAO is in the midst of revising Government Auditing Standards (commonly known as the Yellow Book). The proposed revision represents a modernized version of the standards that takes into account developments in the accounting and auditing professions. The changes are intended to reinforce the principles of accountability and transparency and provide the framework for leading and performing high-quality government audits. Along with changes to its format and structure, the proposed revision includes changes in the areas of auditor competence, continuing professional education, internal control, quality control and external peer review.

Kristen Kociolek, Assistant Director, U.S. Government Accountability Office

10:20 – 11:10 a.m. CONCURRENT SESSIONS

CS#18. Inside Out: Communicating Why We Audit (Communications & Marketing)How can we engage others in our work if we can’t communicate what inspires us? Let’s explore strategies for communicating from the inside out. This interactive session will allow auditors to define and communicate their purpose more effectively with prospective auditors and other stakeholders.

Megan Garth, Performance Auditor 2, City of San Diego (CA)Simone Rede, Senior Management Auditor, Metro (OR)Tracy Yarlott-Davis, Auditor II, City of Berkeley (CA)

CS#19. How’s My Performance? Coaching, Mentoring and Tips for Providing and Helping Employees Respond to Feedback (Personal Development)To gain a better understanding of the importance of effective interpersonal skills. This includes techniques to provide meaningful feedback that will benefit employees’ performance and professional development. During this session we will discuss:

• The Value of Holding Crucial Conversations. • Techniques for Providing Feedback.• Tips for Responding to Feedback and Criticism. • Understanding yourself and behavior patterns.

Frank W. Jones, Management Analyst, Office of Audit Management Planning and Workforce Development, Treasury Inspector General for Tax Administration

CS#20. Getting Under Control: Strengthening the Three Lines of Defense in the Aftermath of Fraud in Local Government (Auditing-Governmental)The breakdown or absence of internal controls can have dire consequences, and for some government entities, result in the loss of millions. Using real examples of fraud in local government in Southern California and nationwide, attendees of this session

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Tuesday, May 23

Conference Agenda

can learn about how these breakdowns occurred, how to recover from a major fraud event, and how strengthening the three lines of defense can help prevent and deter fraud from occurring again.

Rebecca Takahashi, Senior Internal Auditor, Pasadena (CA)

CS#21. Common ALGA Peer Review Pitfalls and How to Avoid Them (Auditing-Governmental)Come learn about common findings identified during Yellow Book and Red Book peer reviews conducted by ALGA teams as well as the processes ALGA shops have developed to address these challenges.

11:25 a.m. – 12:15 p.m. CONCURRENT SESSIONS

CS#22. Picture This: Stepping Up Your Audit Analytics with Tableau Visualizations (Computer Software & Applications)The Internal Audit profession has been using data analytics for decades, but only with mixed success. Attend this session to learn some surefire techniques for stepping up your data analytics efforts with a tool-neutral methodology to incorporate visual reporting in your audit work. Though we’ll be showing examples from the City of Charlotte’s P-Card audits that have been prepared with Tableau, many of our techniques can be replicated with MS-Office and other, similar tools.

Joe Oringel, Managing Director, Visual Risk IQLynette Stover, Senior Internal Auditor, Charlotte (NC)

CS#23. Knighton Award Winners (Part 2) (Auditing-Governmental)Hear from Knighton winners about their award-winning reports, useful project approaches, and successful audit processes.

CS#24. Investigating High Level Officials (Auditing-Governmental)Why auditors/investigators are apprehensive about investigating high level officials? What are the challenges? How do you get your work done? What is the formula for success?

Umesh Dalal, City Auditor, City of Richmond (VA)

CS#25. NIST Standards for the Non-Technical (Information Technology)The session will include a high-level overview of NIST standards, background on how they came to be and how they compare with other standards, and a walkthrough on the approach for assessing the NIST controls for non-technical auditors – where to start, how to prioritize, etc. The session will wrap up with a discussion on how the controls all relate to one another, with a scenario of how failure to apply controls can result in significant security events.

Rick Gamache, CISSP, FQNV, Senior Consultant, BerryDunn

12:15 – 1:30 p.m. LUNCH

1:30 – 2:20 p.m.GENERAL SESSION

GS#4. Overview of the Domains of IT Risk (Information Technology)

Phillip Hurd, Chief Audit Executive, Department of Internal Auditing, Georgia Tech University

IT presents many challenges to organizations, especially amid medium to large-scale organizations that must employ technology in a systematic manner across multiple geographic

regions using modern infrastructure and service providers. This presentation gives a practical, usable, template-based perception of information systems and the domains of risk presented by it. Rather than seeking to explain one particular organization standard, this gives a practical approach as devised by strategic thinkers responsible for the deployment of information technology across the state of Georgia.

2:35 – 3:50 p.m. CONCURRENT SESSIONS

CS#26. Schools Roundtable (Auditing-Governmental)This session facilitates discussion of preventing Fraud in your school and other locations.

Jacqueline Smith, Internal Auditor, Fulton County Schools (GA)Glenda Ostrander, Director of Internal Audit, Gwinnett County Public Schools (GA)

CS#27. Investigations Roundtable (Auditing-Governmental)Come to the Investigations Roundtable to discuss your ideas & experiences for all things related to investigations, fraud, waste, and abuse. Topics will be generated by attendees.

Jason Hadavi, Deputy City Auditor, Austin (TX)

CS#28. Risky Business: A Roundtable Discussion About Risk Assessment Methods, Successes, and Pitfalls (Auditing-Governmental)Please join us for a roundtable discussion about the different methods used to conduct audit project risk assessments, share successful strategies with others, and bond over common pitfalls we’ve all encountered.

Katie Houston, Assistant City Auditor, Austin (TX)

CS#29. Roundtable: New Auditors (Auditing-Governmental)Join the discussion on what helped or what could’ve been improved during the moderator's experience as a new auditor.

Coia Walker, Senior Performance Auditor, Atlanta (GA)

CS#30. Solid Methodologies & Documentation (Auditing-Governmental) Have you ever wanted to say something in your audit report but you can’t support it with evidence? Or have you ever wasted a significant amount of time on a test that you didn’t need to perform? We will design audit methodologies that get you where you want to go as quickly and easily as possible.

Leita Hart-Fanta, CPA, CGFM, CGAP, Owner, YellowBook-CPE.com

4:10 – 5:00 p.m.CONCURRENT SESSIONS

CS#31. The Accidental Auditor: Constructing Successful Careers (Auditing-Governmental)You’ll hear from five auditors who represent all corners of local government audit – geography, age, experience, and roles. In five minutes each, they will deliver a roux of career experience and perspectives. No matter who you are you’ll have something to learn from our remarkable panelists. They’ll even take your questions at the end.

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Conference Agenda

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Jorge Oseguera, City Auditor, Sacramento (CA)Elise Garvey, Management Auditor, King County (WA)Rebecca Takahashi, Senior Internal Auditor, Pasadena (CA)Jerry Heer, Director of Audits, Milwaukee County (WI)Beverly Mahaso, Deputy Director, Internal Audit, West Palm Beach (FL)

CS#32. Fraud Risk Assessment Process: Thinking Like and Planning for Fraudsters (Auditing-Governmental)Learn about a different approach you can take on your fraud risk assessment when planning your audit. You and your team can utilize new tools and tailor them to custom fit your organization. Help your team get in Fraudster’s state of mind. Arnold Perez, Internal Performance Auditor & Senior Management Analyst, Clark County (WA)

CS#33. Leveraging Geospatial Technology to Advance Planning of the Atlanta Region (Information Technology)The Atlanta Regional Commission relies on geospatial technology to inform planning and policy decisions to prepare for a prosperous future. How can auditors tap into geospatial technology to answer geographic questions, understand patterns and trends? Track assets or incidents across space and time? How can data and findings most easily be shared? We’ll explore interactive maps, tools and more to see how geospatial technology may be applied to auditing workflows.

Ryan Barrett, Senior GIS Analyst at the Atlanta Regional Commission (ARC) and Coordinator of ARGIS - the Atlanta Region GIS User Group

CS#34. Working Toward Healthy Intergenerational Workplaces (Personnel / HR)Workforce demographics are constantly changing. Is your organization using a strategic approach to the address the issues this causes for recruitment and retention, training, and productive work teams? Join us in this session as we explore some generational characteristics, debunk some of the myths, and talk about strategies to address productive work places that include multiple generations.

Elizabeth Pape, Senior Management Auditor, City of Portland (OR)Kristine Adams-Wannberg, Senior Management Auditor, City of Portland (OR)

5:15 p.m. ALGA BOARD MEETING

Wednesday, May 25 8:00 a.m. – 12:00 p.m.POST-CONFERENCE WORKSHOP

WS#4. Construction Auditing: Where to Start and How to Make It Work for Your Organization (Auditing-Governmental)Mitigating financial risk and ensuring construction dollars are spent wisely are fundamental to construction programs. Today’s economic environment demands facility developments be technically proficient, risk averse and financially savvy. Reducing

project construction costs without loss of features and functionality can be accomplished with rigorous project financial controls and a risk management program. Participate in an interactive case study from preconstruction activities to the final walk-through. The program will highlight risk and cost minimization strategies that reduce construction costs and project administrative burden, minimize change orders and provide stakeholders assurance that maximum value is realized for their construction investment. Continental breakfast will be provided. Tony Ollman, Firm Director, Baker Tilly Virchow Krause, LLP

8:00 a.m. – 12:00 p.m.POST-CONFERENCE WORKSHOP

WS#5. Audit Writing & Communication (Communications & Marketing)Audit report writing is often cited by government auditors as their least favorite part of the audit process. However, it’s arguably the most important; without a report, you don’t have a vehicle to report your findings and make potentially impactful recommendations. In this post-conference workshop dedicated solely to report writing, you will learn a number of techniques to help you write reports that are clear, concise, and compelling. Some of the topics that will be covered are deductive writing, active voice, and economy of words, as well as effective report structures, how to use headings, when to use graphics, and how to use tone for maximum resonance with your auditee. Continental breakfast will be provided.

Emily Jacobson, Reporting and Research Specialist, City and County of Denver (CO)

8:00 a.m. – 12:00 p.m.POST-CONFERENCE WORKSHOP

WS#6. Data Quality (Information Technology)Data analytics tools help you bring in data from various systems, sources and formats into a single tool for analysis; however, the output is only as good as the input. Data preparation is a critical step in the analysis process, one that can be time consuming without proper instruction and guidance. Join us for a hands-on data quality workshop where you will learn how to:

• Apply proven techniques for cleansing, normalizing and interrogating data.

• Isolate invalid data prior to analysis to save time and effort.• Perform data profiling to assess data quality and focus on

high-risk areas.• Improve the quality of data to facilitate decision making.

Our instructor will walk you through the steps to import, cleanse, format and profile data to extract maximum value and deliver meaningful insights. Attendees will return to work with a better understanding of how to improve data quality, including testing the data for accuracy, timeliness, relevance and completeness.

The workshop requires a Windows-based laptop or tablet preloaded with IDEA Version 10. An evaluation copy of IDEA version 10 will be provided by Audimation Services, Inc. A representative from Audimation will reach out to you a few weeks prior to the workshop to help you get set up. Continental breakfast will be provided.

Mario Perez, Audit Analytics Consultant, Audimation Services

Wednesday, May 24

Conference Agenda

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Conference Hotel

Annual Conference Sessions: May 22-23

Pre-Conference Workshops: May 21

• Peer Review (up to 8 CPE)• Intro To Lean for Auditors (up to 4 CPE)• The Art of a Finding (up to 8 CPE)

Post-Conference Workshops: May 24

• Construction Auditing: Where to Start and How to make It Work for Your Organization (up to 4 CPE)

• Audit Writing & Communication (up to 4 CPE)• Data Quality (up to 4 CPE)

Fees ConferenceEarly Registration(thru March 3)

ConferenceRegular Registration(after March 3)

4 CPE Workshop

8 CPE Workshop

Member $525 $575 $150 $300Non-Member $625 $675 $150 $300Guest $100 $100

Registration

Go to alga.membershipsoftware.org to register!

Sheraton Hotel165 Courtland Street NEAtlanta, GA 30303www.sheratonatlantahotel.com

A negotiated room rate of $140 will be offered to attendees. To make your reservation, call (800) 833-8624 and reference the Association of Local Government Auditors. Room blocks often sell out, so we recommend you make your reservations early. The special rate will be available through April 19, 2017, or until the room block has been sold out.

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ParkingParking at the Sheraton – The Sheraton is offering a discounted rate of $12/day for our conference attendees.

Dress CodeAppropriate dress for the conference and workshops is business casual. Meeting rooms can be cool so be sure to bring along a light jacket or sweater. Feel free to wear casual clothes to both the Sunday and Monday night events.

WeatherAverage temperatures in Atlanta in May range from the mid 80’s for daytime highs to mid 60’s for evening lows.

Session Handouts & the Mobile AppSession handouts will not be provided at the conference. Handouts (when made available by the speaker)will be made available through ALGA's website prior to the conference.

ALGA’s mobile app, Crowd Compass, will also be available for download on iOS or Android mobile devices. You’ll be able to access schedules, maps, presenter bios and materials, attendee directory, sponsors, and more on your Apple or Android mobile devices at the conference. If you do not have an iOS or Android mobile device, all available conference materials can be accessed on the website version of the app.

Refund and Complaint PolicyFull refunds are available for cancellations on or before April 21. Refunds of 50 percent will be allowed for cancellations on or before April 28. After April 28, no refunds will be granted. Substitutions are always permitted. Complaints may be directed to ALGA Member Services, 449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503, (859) 276-0686.

QuestionsFor more information regarding ALGA’s administrative polices or for questions regarding the 2017 conference or the registration process, contact ALGA Member Services at (859) 276-0686.

Photo CreditImages used in the brochure are provided courtesy of Courtesy of the Atlanta Convention & Visitors Bureau and AtlantaPhotos.com. The photo on the cover of this brochure is ©2015, Gene Phillips.

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General Information

©2014, Gene Phillips

Go to alga.membershipsoftware.org to register!

2017 ALGA Annual Conference

ALGA Member Services449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503

(859) 276-0686, www.algaonline.org