Internal Audit Foundation Update
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1 Internal Audit Foundation Update Thinking Forward Pam Short Jenkins, CIA, CRMA October 28, 2017
2 Topics of Discussion About the Internal Audit Foundation New Publications, Projects and Priorities Publishing Opportunities Use of Data What Your Contributions Support More Ways to Get Involved Special Thanks 2
3 About The Internal Audit Foundation VISION To be a vital resource for impactful Internal Audit and related Stakeholder research, educational materials and practice insights. MISSION To shape, expand and advance knowledge of internal auditing by developing and disseminating timely, relevant information and insights that address the needs of our Stakeholders globally. 3
4 Background Focus is on its four main goals to: 1. Provide knowledge and insights 2. Select timely and relevant topics 3. Produce alternative delivery models 4. Deploy sustainable business models 4
5 Why We Exist Internal Audit Timely. Relevant. Insightful. Stay ahead of ever-changing regulations and keep abreast of best practices. Exist to help audit leaders, practitioners, students, and academics experience continuous growth in their careers Relying solely on the generous donations of our contributors and sponsors. 5
6 Thinking Forward What Your Contributions Support
7 What Your Contributions Support Research Projects Produce and deliver timely materials, including free downloads. Educational Products Address the need of practitioners Common Body of Knowledge Study (CBOK) Conduct the most comprehensive global internal audit study. Grants and Awards Encourage undergraduate, graduate, and doctoral study of internal auditing. Academic Resources Promote internal auditing study at post-secondary institutions worldwide. 7
8 Thinking Forward Research and Educational Products
9 Internal Audit Foundation: Recent Accomplishments Performance Auditing: Measuring Inputs, Outputs, and Outcomes, 3rd Edition The 2017 Internal Audit Compensation Study Risky Business: Principles of Auditing Property and Casualty Insurance Your donation dollars at work. 9
10 Internal Audit Foundation: Recent Accomplishments Trusted Advisors: Key Attributes of Outstanding Internal Auditors (IPPF) International Professional Practices Framework (IPPF) Edition Quality Assessment Manual for the Internal Audit Activity (QA Manual) Your donation dollars at work. 10
11 Internal Audit Foundation: Recent Accomplishments The Security Intelligence Center: Next Steps Beyond Response to Anticipation Internal Auditing: Assurance & Advisory Services, Fourth Edition Risk Management Systems and Implications for Carbon Emission Reporting and Reduction Your donation dollars at work. 11
12 Internal Audit Foundation: Recent Accomplishments CIA Practice Questions (IPPF Aligned) Auditing the Procurement Function, 2nd Edition Message, Brand, and Dollar: Auditing Marketing Operations Your donation dollars at work. 12
13 Products at The Printer Management's Guide to Sarbanes- Oxley Section 404, 4th Edition Managing Risk in Uncertain Times: Leveraging COSO's New ERM Framework Assessing and Managing Strategic Risks: What, Why, How for IA s Your donation dollars at work. 13
14 Educational Products in Pipeline Practical ERM Getting to the Truth Applying the IPPF Evaluating the Corporate Culture Sawyer s IA, 7 th Ed. Guide to Risk Assessment, 2nd Edition CIA Exam Practice Questions (new syllabus) Your donation dollars at work. 14
15 Research in Edit Internal Audit-Capability Model (IA-CM) for Public Sectors 15
16 Research in Pipeline Future of Cybersecurity in IA Data Analytics II IA of Anti-Corruption Programs Aligning IA Activities and Scope to Organizational Strategy and Culture CBOK Stakeholder Report Strategic Risk How Can IA Help with Strategic Risk? Consulting vs. Compliance vs. Assurance What is IA s Role? Titles subject to change Your donation dollars at work. 16
17 Thinking Forward Publishing Opportunities
18 Publishing Opportunities The Foundation is interested in content that will: Provide practical guidance Focus on both typical and unusual factors Provide insight on how to the audit profession 18
19 2017/18 Publishing Opportunities RFP Artificial Intelligence (AI) AI Process Governance: Early Warning and What Internal Auditors AI Risks: What Organizations are Investing and Creating and How Internal Auditors Need to Assess Risks AI Audit Programs a Case Study: What Innovative Internal Auditors are Piloting in Auditing AI Technology Disrupters Corporate Strategy, Governance, Risk, Auditing and Leveraging Enterprise Risk and Internal Audit Current and future relationship/interface 19
20 Thinking Forward Use of Data
21 Data Access including CBOK The Foundation encourages broad use of reports and data by researchers globally. Researchers may submit a Data Access Request Form (may be used for any IIARF data needs) Results from CBOK 2006, 2010 and 2015 surveys are available The Foundation has provided a download of the question list for the CBOK 2015 Survey Surveying IIA Members For further information, please contact Foundation@theiia.org or visit 21
22 Did You Know that the Foundation Funded all of these in 2017? US $135,000+ in Academic Fund grants to help promote the study of internal auditing within college and university curriculum US $10,000 in grants for Esther Sawyer research award to students currently enrolled in an IAEP university and based on submission of a manuscript on a topic related to internal auditing. US $5,000 in support of the MJ Barrett award provides funds to selected doctoral candidates interested in the field of internal auditing. 22
23 Esther R. Sawyer Scholarship Award Funded by a grant from the Sawyer family Awarded to students at IIA Internal Auditing Education Partnership (IAEP) schools pursuing studies in internal auditing Grant amount First Place winner: US $5,000 to the student US $3,000 for the school Paid travel to IIA International Conference Second place winner: US $1,000 to the student US $500 for the school Third place winner: US $500 to the student US $500 to the school 23
24 Esther R. Sawyer Scholarship Award 2018 Competition Topic Assessing Governance internal audit s role in reviewing the top of the organization. What happens when the structure or practices of governance are the problem? What ruler should internal audit be using to assess and advise governance, and can internal audit overstep its role? How does internal audit manage the delicate political balance in proposing, participating in, and reporting on a governance assessment where they are effectively reviewing their boss? Submissions are due March 1,
25 Michael J. Barrett Doctoral Dissertation Award The History of the Award Named in the memory of Michael J. Barrett, DBA, CIA. Dr. in 1990 Barrett served on the Board of Research Advisors for the IIARF He is honored as he was instrumental in establishing IA courses at the multiple universities Grant is offered as an incentive to future professors who will continue research and education in the IA profession 25
26 Michael J. Barrett Doctoral Dissertation Grant Recipients Year Recipient Dissertation 2014 Porschia Nkansa University of Memphis 2015 Jesus Rodolfo Jimenez Andrade Case Western Reserve University 2016 Nishaal Prasad The University of Auckland Business School Professional Skepticism and Fraud Risk Assessment: An Internal Auditing Perspective Internal Controls for External Risks: Reputational Control Theory Exploration of the Effectiveness of the Internal Audit Function in New Zealand 26
27 Thinking Forward Academic Resources
28 Academic Relations The IAEP Program brought internal audit professionals to my school, allowing me to network in a familiar, less formal setting. It s crucial because knowing someone can sometimes be more valuable than knowing something. ~Elizabeth Morales IAEP Class of 2016
29 Thinking Forward More Ways to Get Involved
30 Ways You Can Provide Financial Support Personally, Chapters, and Organizations Donations Support studies, research and academic grants and programs. Leadership Society Internal Audit Foundation s most dedicated and visionary supporters Corporate Matching Gifts Program Increase, or even double, the value of your contribution. Sponsorship Opportunities Planned Giving 30
31 A Special Thanks 31
32 A Special Thanks Diamond Partners Larry Harrington, CIA, CRMA, QIAL Gold Partners Wayne G. Moore, CIA 32
33 Thinking Forward Thank You!
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