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WNY AUDIT TRAIL
2-6 WNY CHAPTER ITEMS OF NOTE
7-8 JUNIOR ACHIEVEMENT
9-10 WNY IIA BOARD OF GOVERNORS
DECEMBER 2015Happy Holidays!
I am happy to announce that the Chapter had a record-breaking number of applications this year for our annual scholarship awards, with over 30 applicants from 4 dif ferent local colleges! The Academic Relations Committee had the extremely hard job of determining the two scholarship winners. On behalf of the WNY IIA Chapter, I would like to congratulate Allison Brook of University at Buffalo and Tegan Foley of Canisius College who were each awarded a $1,000 scholarship and membership to the IIA. Thank you to all the applicants and our Academic Relations Committee for such a successful program.
This year again the IIA will be joining forces with ISACA to host our annual all-day IT event. This event is always a great t ime with various presentations on the most current IT related topics by some of WNY?s leading technology professionals. I would highly encourage all those who have not attended one of our all-day IT events in the past to register and see why it is always our best event of the year! For registration, please refer to the event f lyer at pg. 2.
The holiday season is also the season for reporting CPE hours. If you hold a certif ication designated by the IIA, this is a reminder that CPE hours are to be reported by 12/31/2015. Additionally, if you are certif ied you should have received notif ication from the IIA Headquarters regarding a data breach by their vendor Pearson VUE, which hosts the CCMS system where members report their CPE. This breach is just another reminder of how important it is to take the necessary steps, such as changing your passwords every so often, to protect your information on the internet.
Lastly, I would like to take this time to wish all members and your families the happiest of holidays and a happy new year!
All the best,
Mariya Balicki, CPA, CIA, CGMA
Make sure to visit the WNY IIA Chapter LinkedIn account and connect with your local Audit professionals!
HAPPY HOLIDAYS!
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IIA/ISACA ALL-DAY IT EVENT
The WNY IIA/ISACA Chapters are proud to announce the return of the highly anticipated and largely attended annual, all-day IT Seminar. There will be a number of exceptional speakers presenting on the most current and emerging IT-related topics. January 14, 2016 Salvatore’s Italian Gardens 6461 Transit Rd., Depew, NY 14043 7:30 – 8:00am: Registration & Hot Breakfast 8:00 – 9:30am: Keynote Speaker - Julieta Ross, Chief Technology Officer at M&T Bank 9:30am – 12:00pm: Speakers (with one 15 min. break) 12:00 – 1:00pm: Hot Lunch 1:00 – 3:30pm: Speakers (with one 15 min. break) 3:30 – 5:00pm: Keynote Speaker – Mike McCartney, President and CEO at Digits LLC CPE: 8 hours Cost: Individual - $120 per person Group - $100 per person with registration of 3 or more individuals from the same organization
To register for this event, please access the Eventbrite page at https://www.eventbrite.com/e/iiaisaca-all-day-it-event-tickets-
20036360293 by January 7, 2016.
Join us back where it all began, New York City, for The IIA’s International Conference, July 17–20, 2016. Celebrate The IIA’s 75th Anniversary and embark on an educational journey rich with insights for internal auditors at every level, including one full track in Spanish.
Ten Educational Tracks:■■ Influential Leadership: A View From The Top
■■ Emerging Practices: Staying a Step Ahead
■■ Building the Structure Through Ethics, Governance, and Compliance
■■ Financial Services: Heightened Expectations
■■ Deconstructing Today’s Fraud for Tomorrow’s Controls
■■ IT: Elevating the Business Experience
■■ Rising to the Challenge in the Public Sector
■■ Soaring Above Risk and Exposure (Select Industries)
■■ Spanish Track: Tendencias de Auditoría Interna, Desafíos y Soluciones (Internal Audit Trends, Issues, and Solutions)
■■ The IIA’s CIA Learning System® Review
Network with 2,000+ peers from more than 100 countries, stay on the leading edge of internal auditing, and enjoy the sights and top attractions that New York City has to offer.
Register early and enjoy special 75th Anniversary rate, US$1,941!
Visit ic.globaliia.org for details.
NYC 2015-1862
Internal Audit Rising… 75 Years of Progress Through Sharing
The WNY Chapter of the IIA welcomes the following new members:
John Paulino of JC Jones & Associates LLC, and Demetria Harris of City of Buffalo.
WNY CHAPTER ITEMS OF NOTE
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IIA / ISACA All-Day IT Event
January 14, 2016
Salvatore's Italian Gardens
6461 Transit Rd., Depew, NY 14043
7:30 - 8am: Registration & Hot Breakfast
8am - 12pm: Speakers
12 - 1pm: Hot Lunch
1 - 5pm: Speakers
CPE: 8 hours
Cost: Individual - $120pp / Group - $100pp with 3 or more registrants from same organization
JANUARY EVENT
Third Party Risk Management
Presented by Michele Sullivan, CPA |Partner, and Matthew Bowser, CIA, CISA| Principal, from Crowe
Horwath
February 23, 2016
Harbor Center
100 Washington St, Buffalo, NY 14203
12 - 1pm: Lunch
1 - 4pm: Speakers
CPE:3 hours
FEBRUARY EVENT
Book Item No: 1195 Member Price: $40.00 / Nonmember Price: $50.00Visit www.theiia.org/bookstore
CRMA Exam Practice Questions If earning your CRMA designation is one of your professional development goals, this guide will help you get there faster.
Certification in Risk Management Assurance® (CRMA®) Exam Practice Questions is designed to help you prepare for the CRMA exam. The book provides 150 practical scenario-based questions as well as those of a more theoretical nature. Suggested solutions provide reference to specific sections of the CRMA Exam Study Guide (www.theiia.org/bookstore, item #1130) and the reference appendix offers sources for further study.
Within this comprehensive collection, the questions cover the four domains in the CRMA exam:
• Domain I: Organizational Governance Related to Risk Management
• Domain II: Principles of Risk Management Processes
• Domain III: Assurance Role of the Internal Auditor
• Domain IV: Consulting Role of the Internal Auditor
After reviewing the questions in each domain, you will have a clearer understanding of the exam content. This analysis and reflection will help you determine when you are ready to sit for the actual CRMA exam.
New Release From The IIA Research Foundation
2015
-123
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Looking Back, We Should Have Looked Ahead
By: Richard Chambers
December 7, 2015 ?
As I have often commented, the internal audit profession in its early years was focused extensively on the past. Strong internal auditors were the ones with 20/20 hindsight ? they could go back in time through skillful use of records and interviews to uncover every mistake, then report each misstep in exacting detail. Back then, we thought we best added value when we helped our organizations recognize mistakes and avoid making them in the future. At most companies, our primary role was to be the hindsight experts.
Hindsight will always be important for internal auditors. Even in the 21st century, we are brought in to assess what happened. When used well, hindsight helps others learn from experience and build expertise. But there are things hindsight cannot tell us. By definit ion, it can't predict. Hindsight cannot warn organizations about rapidly evolving legislation, explosive technological growth, mounting risks of cybersecurity breaches, burgeoning economic crises, or the many other changes that we have experienced during the past few decades.
But in today's relentlessly evolving business environment, hindsight is not enough, and this has fundamentally changed our vision of what is a strong internal auditor. We have advanced to providing real insight into our organizations' risks, controls, and operations. And this insight is a key element of internal audit 's "value proposition." Internal auditors and their stakeholders are no longer content with after-the-fact reviews. Instead, we must be at the front end of
our organizations' strategic undertakings, helping with acquisit ions, systems redesign, multinational business expansions, and other init iatives that can mean the dif ference between success and failure for our clients.
The addition of insight to internal audit 's value proposition was an important advancement for our profession. Yet, I believe internal auditing's greatest opportunity to add value for its clients is only beginning to be realized. Today, we are just beginning to explore the potential of moving beyond both hindsight and insight ? and positioning ourselves to provide foresight.
For internal auditors, foresight is the ability to contemplate key risks and challenges that our organizations could conceivably face, so that we can share those perspectives with management and the board. This way, we help our clients prepare for challenges or opportunities before they materialize.
Foresight enables us to warn of pending disasters that may befall our organizations in the event management is ignoring strategic or business risks. For example, foresight might have saved Kodak, Blockbuster,? or Lehman Brothers. Of course, management might choose to ignore the foresight that internal auditors provide. But at least the f lag will have been waved.
It 's a safe bet that the "strong" internal auditor a few decades from now will be very dif ferent from the successful internal auditor working today. Indeed, the future will demand new and more-innovative services from our profession. Because the organizations
we serve, and the world in which they operate, are in a constant state of transformation, internal audit must continue to enhance and expand its "portfolio of services" if it is to stay relevant.
This month, The IIA kicks off its 75th anniversary. Throughout the coming year, I will be ref lecting on the progress we have made as a profession since 1941. I believe it is safe to say that the insight and foresight we provide today add more value to our organizations than the hindsight we provided seven decades ago. Looking back, we should probably have been looking ahead all along.
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Get Involved:
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Junior Achievement of WNY Program List: Kindergarten – 12th grade
*The programs listed below are some of our most popular; for a complete list please go to www.jawny.org.
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2015-2016 Board of Governors
* - Denotes Board of Governor Position per By-laws
Position Name Contact Information
President* Mariya Balicki, CPA, CIA M&T Bank
(716) 842-5971 [email protected]
Vice President* Ashley Kinnear, CISA M&T Bank
(716) 842-5558 [email protected]
Treasurer* Steve Doe, CPA M&T Bank
(716) 842-5839 [email protected]
Secretary* Daria Adolph, CIA, CMA Derrick Corporation
(716) 206-9019 [email protected]
Immediate Past President* Leonard Soldano, CISA, CTGA, ISA, PCIP
M&T Bank (716) 839-6947
Second Past President * Deborah Kassirer, CPA, CIA, CRMA, CCSA
Roswell Park Cancer Institute (716) 845-5788
Third Past President * Deborah Schmitt, CPA, CIA
National Fuel (716) 857-6941
Academic Relations Co-Chairs*
Heidi Martin - PwC Kate Sheer - M&T Bank
(716) 855-5925 [email protected] (716) 842-5636 [email protected]
Advocacy Chair* Marcos Manunta, CIA - New Era Cap Timothy Battaglia, CIA - New Era Cap
(716) 604-9000 ext.1455 Marcos / ext.1461 Tim [email protected] /
Associate Trustee* Maureen Cilano, CPA, CRMA, CCIPA
Evans Bank (716) 926-2000 ext. 1362 [email protected]
Budgeting & Reporting Committee Chairperson
Lisa Bialek M&T Bank
(716)842-2321 [email protected]
Financial Controls Committee
Brittany Barr - First Niagara Stacey Chaffee - First Niagara
Brian Steinmetz - First Niagara
(716) 848-8457 [email protected] (716) 848-8477 [email protected] (716) 851-8380 [email protected]
Certifications Chair & CIA Chairperson*
Maureen Dunn, CCSA - Evans Bank Jeffrey Barnett, CIA, CCSA - Benderson Develop-
ment
(716) 926-2005 Maureen/ (716) 878-9658 Jeff [email protected] jeffbar-
Meetings & Attendance Coordinator*
Margaret McWilliams, CIA, CISA, CRISC National Fuel
(716) 857-7019 [email protected]
Membership Chairperson* James Bandinelli - M&T Bank
Justin Bonk, CIA, CFE, CISA - Freed Maxick CPAs P.C. (716) 842-5618 [email protected]
(716) 332-2680 [email protected]
Newsletter Chairs Jeremy Fay, CISA M&T Bank Amber Buttles, CIA - Citigroup
(716) 842-2323 [email protected] (716) 730-8242 [email protected]
Seminar and Events Co-Chairs*
Stephanie Coughlin - Evans Bank Michael Buziak - First Niagara
Patricia Johnson - Canisius College Ashley Hubbard - M&T Bank
(716) 926-2040 x3723 [email protected] (716) 848-8469 [email protected]
(716) 888-5947 [email protected] (716)842-5046 [email protected]
Website and Survey Admin-istration Chair*
Ellen Janicki, CIA, CRMA M&T Bank
(716) 842-2316 [email protected]
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2015-2016 Board of Governors, Continued
Board Member* Micheal Ohlweiler, CPA
Partner, KPMG LLC (716) 796-6039
Board Member* John D'Angelo
General Auditor, M&T Bank (716) 842-5551
Board Member* Eugene Cullen, CCSA, CRMA
VP of IA and Advisory Services, Roswell (716) 845-8374
Northeast District Advisor Lynn Theriault [email protected]
Northeast District #3 Lindsay Prichard (585) 423-8946
Chapter Support - IIA HQ Donna Wiley [email protected]
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