1 The Basics of Internal Auditing Tallahassee Chapter The Institute of Internal Auditors October 9-10, 2014 FDLE Training Facility 2331 Phillips Road Tallahassee, FL Topics 1. Internal Auditing Overview Speakers Bio Joe Maleszewski received an MBA degree from the Florida State University School of Business. He is a Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA) Certified Inspector General (CIG) and Certified Inspector General Investigator (CIGI). He has over 24 years service in state government, serving primarily in Offices of Inspector General at four State agencies. 1 He also served as State-wide Computer Security Administrator for the Florida Department of Transportation. Joe has the distinct privilege of serving the Board of Governors, and over 325,000 students who attend Florida s 12 public universities as their Inspector General and Director of Compliance. He previously served as Inspector General for the Department of Economic Opportunity after serving as the Department of Transportation s Director of Audit for over 7 years. Joe is a member of the Institute of Internal Auditors (IIA), Information Systems Audit and Control Association (ISACA), Association of Government Accountants (AGA), Association of Inspectors General and the Florida Audit Forum. Joe and his wife reside in Tallahassee, Florida. In his personal life he prides himself on being a devoted husband and father of four, Scout Master for Troop 23, a third degree black belt in Taekwondo, and a proficient woodworker and handyman. 2. The IIA Red Book (Audit Standards) Sam McCall, who has more than 40 years of experience in the auditing profession, is now at the helm of Florida State s Office of Inspector General Services as chief audit officer. McCall oversees internal audits and investigations of university programs, activities and functions. He also serves as the university s ethics officer and his office receives whistle- blower complaints. McCall is a certified public accountant, certified global management accountant, certified internal auditor, certified government auditing professional and certified government financial manager. Over his career, he has served on national auditing and accounting standards boards, including service as the national president of the Association of Government Accountants. In January 2012, McCall was jointly appointed by the Secretary of the Treasury, the Director of the Office of Management and Budget, and the Comptroller General of the United States to the nine-member Federal Accounting Standards Advisory Board. The board is responsible for establishing generally accepted accounting principles for the federal government. 1 Department of Agriculture and Consumer Services, Department of Transportation, Department of State and Department of Economic Opportunity
2 McCall is the recipient of numerous professional awards and honors, including the American Institute of Certified Public Accountant s Outstanding CPA in Government Award. He also has received the Robert King High Memorial Award, the highest award given by the Association of Government Accountants. 3. COSO/Internal Controls Flerida Rivera-Alsing is the Chief Audit Executive of the State Board of Administration of Florida (SBA). Among the over $176 billion in assets under management are those of the Florida Retirement System (FRS) Trust Fund. As the chief audit executive of the SBA, Flerida bears primary responsibility for directing a comprehensive audit program providing assurance and consulting services, overseeing all external auditors, financial statement audits of 64 wholly-owned entities, joint ventures, funds, and special purpose entities. Flerida also oversees the agreed upon procedures and tax compliance of 56 wholly-owned entities and joint ventures. Prior to joining the SBA, Flerida was Vice President Treasury Services at HSBC and previously was Audit Manager at Ernst & Young. Flerida received her MBA degree from the University of Florida. She currently holds seven certifications Certified Public Accountant, Certified Internal Auditor, Certified Fraud Examiner, Certified Investments and Derivatives Auditor, Licensed International Financial Analyst, Certified Information Systems Auditor, and Certification in Risk Management Assessment. Flerida also received The Institute of Internal Auditors (The IIA) Internal Assessor/Validator Qualification Certificate. Flerida currently serves as a Board member of The IIA Tallahassee Chapter and also served as the Chapter s President. She served as the Chair of the Best Practices Committee of the Association of Public Pension Fund Auditors (APPFA). She is a regular speaker at national/local conferences and participated in Roundtable Discussions at the invitation of the Public Company Accounting Oversight Board (PCAOB). 4. Audit Process Julie Leftheris was appointed as the Inspector General for the Florida Department of Highway Safety and Motor Vehicles on December 1, Prior to her appointment she worked in the Office of Inspector General for the Florida Lottery, and promoted to the position of Deputy Inspector General during her 10 year tenure. Julie has worked in the Inspector General community for 20 years and has 23 years of auditing experience in both the public and private sector. Julie is a graduate of Florida State University with degrees in both Finance and Accounting. She has obtained the professional certifications of Certified Public Accountant, Certified Internal Auditor, and Certified Inspector General. Julie currently serves as a board member of the Florida Association of Inspectors General and the Tallahassee Bach Parley. She also serves as the Inspector General representative on the Florida Commission on Accreditation, Standards Review and Interpretation Committee.
3 5. Risk Assessment John Greene has worked as the Inspector General for Department of State for the past three and a half years. He worked at the Florida Department of Transportation for 22 years where he spent 17 years in the Inspector General s office in various positions and 5 years as the cash forecast manager in the Comptroller s office. He currently holds the following professional certifications: 1. Certified Internal Auditor 2. Certified Inspector General 3. Certified Government Auditing Professional 4. Certified Government Financial Manager He currently serves as the Chapter President for the local IIA Chapter and serves on the National Ethics Board for the Association of Government Accountants. 6. Audit Planning Valerie Peacock is the Audit Director at the Department of Environmental Protection (DEP) Office of Inspector General (OIG). Valerie has over 19 years of audit experience with DEP. She is a Certified Internal Auditor (CIA), a Certified Fraud Examiner (CFE), and is Certified in Risk Management Assurance (CRMA). She is a graduate from Valdosta State University with a Masters degree in Business Administration and a Masters degree in Public Administration. She recently served on the Board of Directors for the Tallahassee Chapter of the Institute of Internal Auditors (IIA). She is also a member of the Tallahassee Chapter of the Association of Certified Fraud Examiners (ACFE) and the Association of Inspectors General (AIG). 7. Audit Evidence Collection & Documentation Stephanie Sgouros audit experience spans over 25 years. During that time, she has performed and supervised numerous operational, compliance and performance audits for the Florida Auditor General, established new review functions for the Florida Department of Financial Services and served as Inspector General for the Florida Housing Finance Corporation. In addition, Stephanie also assisted Federal and State agencies in investigations, including the Federal Bureau of Investigation (FBI), Department of Housing and Urban Development (HUD) and various law enforcement organizations. Currently, Stephanie is the owner of Sgouros Enterprises, LLC, which provides accounting, auditing and consulting services primarily to non-profits in the Big Bend area. Stephanie has served as President of the Institute of Internal Auditors Tallahassee Chapter (TCIIA). She is also a member of the Tallahassee Chapters of the Association of Certified Fraud Examiners (ACFE) and the Association of Government Accountants (AGA). Over the last decade, Stephanie has provided continuing education training on ethics, fraud and auditing, most recently at the 25th Annual ACFE Global Fraud Conference. She received a bachelor s of science degree in accounting from Florida State University and is a licensed Certified Public Accountant (CPA). She is also hiring.
4 8. Audit Program Yolanda Lockett is currently the Director of Internal Audit in the Inspector General s Office with the Florida Department of Management Services. In her role, Yolanda is responsible for partnering with management to provide an independent assessment of the Department s performance in accomplishing its program objectives and goals. Yolanda is also responsible for managing the department s retirement compliance audit unit. Prior to joining the Department of Management Services, she was the Director of Process & Reporting for Turner s Domestic Accounting Center of Excellence (CoE). Yolanda began her career with Turner in 2007 as the Senior Manager of Financial Compliance where she was responsible for the annual internal control assessment for compliance with the Sarbanes Oxley Act. Before joining Turner, Yolanda spent most of her career in internal audit within various industries. Yolanda was the Vice President of Internal Audit for a corporate credit union and Director of Audit for a small market television broadcast company. Her entire career has been dedicated to the assessment of internal controls and business process improvements. Yolanda received her Bachelor s degree from Florida A&M University. She is both a Certified Internal Auditor and a Certified Information Systems Auditor. Yolanda has also completed several other Financial and IT Audit certificate programs through various local and national organizations 9. Audit Testing Kim Mills received her BS degree in Accounting and Finance from the Florida State University School of Business. She is a Certified Public Accountant, Certified Inspector General and Certified Government Financial Manager. She has over 35 years of service in state government, including 20 years with the Auditor General s Office, 5 years with the Office of Inspector General at the Department of Business and Professional Regulation and 9 years with the Chief Inspector General s Office of the Executive Office of the Governor. Kim is currently the Director of Auditing at the Florida Housing Finance Corporation. In this position, which she has held since November 2013, Kim supervises the internal audits and assists the Inspector General in carrying out the statutory requirements of Section , Florida Statutes. Kim is a member of the Institute of Internal Auditors, the Florida Chapter of the Association of Inspectors General and the Association of Government Accountants. She also serves on the Executive Committee for the Tallahassee Chapter of the AGA and on the Audit Committee for the Tallahassee Chapter of the IIA. In addition, Kim has served as a member of the Audit Committees for the State Board of Administration and the Leon County Clerk of Courts. Kim is a Tallahassee native, is married and has 3 daughters. She enjoys working with her church, reading, gardening and taking motorcycle trips with her husband.
5 10. Interviewing Techniques Ransom McClung has an extensive background investigating and auditing university operations. Ransom retired after 15 years at Florida State University, in May 2010, as the Director of Investigations and Training in the Office of Audit Services at FSU. Prior to working at FSU, Ransom worked for over 10 years with the Florida Board of Regents Inspector General Office. Ransom also worked as a state auditor and worked in public accounting. Ransom currently is an assistant instructor in the Department of Account, College of Business, at Florida State University. He teaches undergraduate classes in financial accounting, cost accounting, managerial, fraud examination, internal auditing, and forensic accounting. Ransom has certifications as a CPA, CFE, Cr. FA, and a CFF. He has a Master of Science Degree in Criminology from Florida State University. 11. Writing an Audit Finding He has presented fraud-related topics to various organizations, including the Association of College and University Auditors, Association of Certified Fraud Examiners, Southeastern Association of College and University Business Officers, Florida Institute of Certified Public Accountants, and local chapters of The Institute of Internal Auditors and the Association of Government Accountants. Marie Walker is the Director of Auditing at the Florida Department of Revenue. She has been a part of the Tallahassee audit community since Ms. Walker gained her audit experience at Department of Transportation, Department of Financial Services, and Department of Education (Division of Vocational Rehabilitation). Ms. Walker is currently serving on the TCIIA s newsletter committee. In addition, she chairs the audit committee of a local non-profit. Ms. Walker is a Certified Internal Auditor. She has a Bachelor s degree in English, a Master s degree in English, and a Master s degree in Library Science from Florida State University. Her education centered on writing and research, which has proven to be a firm foundation for a career in auditing. 12. Reporting Kris began his State career in 1997 as an information technology auditor for the Florida Department of Transportation s Office of Inspector General. Since 1997, Kris has held positions as the Performance Audit Manager, Information Technology Audit Manager and Deputy Director of Audit. Kris is a graduate of Florida State University with a Master s degree in International Affairs. He earned designations as a Certified Information Systems Auditor from the Information Systems Audit and Control Association in 2000 and Certified Internal Auditor from the Institute of Internal Auditors in IT Auditing and Computer Forensics Kevin Doar recently joined the Florida Department of Highway Safety and Motor Vehicles as their Senior IT Auditor. Prior to this position, Kevin served as IT Auditor for the Florida Department of Children and Families and as IT and Computer Forensic Auditor for the Florida Department of Transportation. Preaudit career, Kevin spent 10 years in retail management for companies such as Circuit City and Best Buy. Kevin is a graduate of Florida State University with Masters degrees in History and Geographic Information Systems. He has obtained the professional certificate of Certified Information Systems Auditor and is currently working towards his certification as Certified Internal Auditor. Kevin serves as President of the Board of Trustees of Theatre Tallahassee and is joining the local ISACA chapter Board later this year.
6 14. Florida Single Audit Act 15. External Audit Liaison Teresa Weeks has worked for the Department of Financial Services, Bureau of Auditing for the last year and a half. Her section is responsible for overseeing the administrative functions pertaining to the Florida Single Audit Act which includes coordinating revisions of the Catalog of State Financial Assistance, coordinating revisions to the State Projects Compliance Supplement and providing guidance and assistance to state agencies. She has 15 years experience with state government which includes experience reviewing single audits for compliance with programmatic requirements. Charles W. McCool was born in Jacksonville. Florida. He is married to a 7 th generation Florida native born in Tarpon Springs and has one adult son, born in Daytona Beach- Crackers (Florida natives) all! McCool s professional career in government spans 37 years, working as a city manager for over 20 years and also in federal, regional and state government management positions for 8+ years. McCool has served the state of Florida in management positions at the Department of Community Affairs and Florida Division of Emergency Management as a Planning Manager and as Deputy State Recovery Manager; at the Northeast Florida Regional Council as Emergency Preparedness Program Administrator; and at the Florida Department of Financial Services as Deputy Program Administrator for the My Safe Florida Home program and as Director of Publications and Public Records in the Division of Administration. In the latter position, a team he led for the Chief Financial Officer was commended by the CFO and received a 2011 Davis Productivity Award for cost savings initiatives the team developed under McCool s leadership. Since February 2012, McCool has served as an auditor and then as external audit liaison in the Department of Transportation Office of Inspector General. McCool is also responsible for maintaining and editing the OIG Audit Manual and for assisting in the development and coordination of training activities. McCool s responsibilities have expanded to include both internal and external audit tracking and reporting as well as other functions of the office. McCool received an OIG team member award in March Subsequently, he was nominated by his supervisor and selected by a review board comprised of co-workers to receive the OIG Employee of the Quarter Award in the fall of McCool is currently Secretary of the Florida Chapter of the Association of Inspectors General. In 2012, McCool organized and coordinated Chapter training for the audit community, with nearly 100 auditors and investigators attending at a fraction of the price had this training been provided by the private sector. The training received very high marks from attendees. Subsequently, McCool (and others) received a Prudential-Davis Productivity Award for this economical, professionally delivered training. McCool is a graduate of Stetson University, where he received a degree in History with a minor in Political Science, with emphasis on Florida government and politics as well as Russia history, literature and culture and communist political systems. McCool moved to Wakulla County from the Florida Keys in 1998 and currently resides on 18 beautiful acres in the Apalachicola National Forest. He is a member and usher at River of Life Church in Crawfordville.
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