2014 ACUA Annual Meeting Registration Brochure

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GE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENC E L L O C F O N O I T A I C O S E AS

SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

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e’re Rolling Out the Red Carpet at ACUA’s 58th Annual Conference in Los Angeles! Please join us in September as we walk the red carpet with top college and university audit professionals. The Annual Conference provides attendees with opportunities to learn innovative ideas, share best practices and take home new ways to tackle challenges.

Monday’s general session will get you geared up for the conference and teach you how to “Work Happy.” You will hear from award-winning speaker, Mr. Bob Kodzis. His dynamic style will motivate and enlighten you about relieving stress and having happiness in the workplace.

On Tuesday, we will hear from Chancellors Gene Block and Timothy White. We will learn how auditors can help university leaders from tripping on the red carpet. Their collective knowledge will help us gain a better understanding of the future of higher education, trends, risks on the horizon and how they leverage internal audit in addressing risks.

The general session speaker on Wednesday is Ms. Carolyn Saint, Vice President for 7-Eleven, Inc. and Chair of The IIA’s North American Board. She will discuss current trends in the internal audit profession and provide us with new perspectives and techniques to help internal audit departments play a strategic role in serving the profession.

There are several options Tuesday afternoon that will meet every attendees’ needs.

We are offering bonus sessions for those who prefer additional CPE hours, including a Certified Internal Auditor exam preparation course. The Los Angeles Host Committee has several activities planned for Tuesday afternoon, or feel free to venture out with a group to all of the exciting sites L.A. has to offer.

There are plenty of opportunities during the Annual Conference to meet, greet and network with your colleagues in higher education. Networking at ACUA is a great way to stay current on industry practices and prepare for risks in higher education. Monday night’s Off-Site Dinner Event will include a seaside BBQ buffet at Pacific Park® on the Santa Monica Pier. Spend time with other ACUA attendees while viewing many fascinating sights on the waterfront. On Wednesday night, we will be entertained by Marilyn Monroe as we enjoy dinner. The night will still be young, so you will have plenty of time to go out on the town!

The track coordinators have worked very hard and have provided us with fantastic sessions. The sessions will help us grow professionally, as well as address new and ongoing challenges. With seven tracks and 56 concurrent sessions, you will have plenty of options to meet your continuing education needs. Tracks include Emerging Issues, Professional Development & Leadership, Research & Compliance, Information Technology, Continuing Issues, Fraud & Investigations, as well as roundtables, specialized knowledge & small shop resources. There is something for everyone!

On behalf of ACUA’s Board of Directors, the Professional Education Committee, an exceptional team of track coordinators and the Los Angeles Host Committee, I invite you to walk the red carpet and register today. Register by August 4, 2014, to take advantage of early bird registration.

I’m Rolling Out the Red Carpet for you at the ACUA Annual Conference!

Jana M. Briley, Chair Professional Education Committee

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REGISTRATION BROCHURE

The Association of College and University Auditors (ACUA) is an international professional organization serving institutions of higher education around the globe.

Since its establishment in 1958, ACUA has provided its members a collegial forum for exchanging and sharing knowledge and generating new ideas. ACUA is committed to increasing members’ knowledge of auditing, regulatory compliance and risk management in higher education.

Annual Conferences allow members to network and socialize at the same time. The combination of camaraderie and a focus on issues which relate to internal auditing in higher education continue to serve as the foundation for all ACUA activities.

ACUA CONTINUING EDUCATION CREDITS Conference participants are eligible to receive a maximum of 26.5 CPE credit hours. The Association of College and University Auditors (ACUA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE credit.

Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

CONFERENCE EVENTS FIRST-TIME ATTENDEES RECEPTION

BUSINESS MEETING

WEDNESDAY NIGHT DINNER

(invitation only)

Tuesday, September 16, 2014 10:30 a.m. – 12:00 p.m.

Wednesday, September 17, 2014 6:00 p.m. – 6:30 p.m.

Cocktail Reception by the Pool 6:30 p.m. – 9:00 p.m.

Dinner Served

Sunday, September 14, 2014 5:00 p.m. – 6:00 p.m.

First-time attendees and new members are invited to meet and greet the Board of Directors, past presidents, committee chairs and other ACUA leaders and learn what to expect and how to benefit from the activities and educational opportunities provided by ACUA.

OPENING RECEPTION Sunday, September 14, 2014 6:00 p.m. – 7:30 p.m.

Come enjoy the opening of the Exhibit Hall where you can get reacquainted with longtime ACUA friends and make many new ones before visiting area restaurants for dinner on your own. Come for hors d’oeuvres and beverages while you visit with vendors to learn about their products and services and thank them for helping support this conference through their participation and funding. Don’t forget to show your school pride by wearing your university/college-emblazoned attire!

OFF-SITE DINNER EVENT Monday, September 15, 2014 6:00 p.m. – 10:00 p.m.

One can’t get more iconic than the Santa Monica Pier! ACUA has rented out Pacific Park® for our Monday night Off-Site Dinner Event. Buses will take us to the Pier where dinner, cocktails, unlimited rides, popcorn, cotton candy, a DJ, photo booth and $5 game cards will be included with your admission. Bring cash because the Coffee Bean & Tea Leaf shop, Scoops, the ice cream outlet and additional games will be available for cash purchase. Buses will have set times of departure from the hotel for the event and will return from the event at regular intervals beginning at 7:30 p.m.

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Join the ACUA Board of Directors Tuesday morning for the Annual Business Meeting.

You’ll get to hear what the Board has done and has planned for the coming year. A prize drawing will be held at the start of the meeting. You must be present to win!

OPTIONAL NETWORKING ACTIVITIES Tuesday, September 16, 2014 1:00 p.m. – 5:00 p.m.

There are plenty of sights to see during your time in Los Angeles! With the hotel’s location adjacent to Beverly Hills, you will not want to miss out on experiencing all that you can while you visit! Visit the hotel’s activity page to begin your planning. This summer visit the Optional Networking Activities Web page to see some of the best sights as suggested by ACUA’s Los Angeles Host Committee.

LUNCH TABLE TOPICS

GOLF ANYONE? How about a game of golf? Doug Horr is organizing two games, one Sunday and the other Tuesday afternoon. Please email Doug at D.horr@miami.edu or call 305284-4657, if you are interested in playing.

EXHIBIT HALL Sunday through Tuesday visit our vendors in the Exhibit Hall to learn how their products and services can assist you.

Wednesday, Sept. 17, 2014 12:10 p.m. – 1:10 p.m.

ACUA’s Board of Directors will be hosting roundtable discussions during Wednesday’s lunch. Examples of topics are listed below. A short survey to sign up for topics will be circulated prior to the conference. Don’t miss this chance to share and discover new information with your colleagues.

Topics: ACUA Volunteer Opportunities Small Private Universities Large Private Universities NCAA QAR/Peer Reviews Large Public Universities Small Public Universities Academic Health Centers Data Analytics

ACUA is trying something new for this year’s Wednesday Night Dinner! We’ll kick off the evening with a cocktail reception by the pool. Dinner will then be served from 6:30 p.m. – 9:00 p.m. accompanied by light entertainment. The dinner will conclude with plenty of time for you to grab your new ACUA friends and explore the town!

CONFERENCE ATTIRE Business casual attire is appropriate for educational sessions. Be sure to pack a sweater or light jacket as meeting room temperatures tend to be cool.

WEATHER Los Angeles has an average high temperature in mid-September of 83 degrees with an average low of 63 degrees.

SUNDAY, SEPT. 14, 2014

THANK YOU TOp.m.

OUR– STRATEGIC 2:00 6:30 p.m. PARTNERS Registration Open 5:00 p.m. – 6:00 p.m.

First Time Attendee Reception 6:00 p.m. – 7:30 p.m.

Opening Reception in the Exhibit Hall

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

PROGRAM-AT-A-GLANCE MONDAY, SEPT. 15, 2014 7:00 a.m. – 5:00 p.m.

Registration Open 7:00 a.m. – 8:00 a.m.

Continental Breakfast 8:00 a.m. – 8:20 a.m.

Welcome & Announcements 8:20 a.m. – 10:00 a.m.

General Session 10:00 a.m. – 10:30 a.m.

Refreshment Break in Exhibit Hall 10:30 a.m. – 12:10 p.m.

Track Session 1 12:10 p.m. – 1:10 p.m.

Luncheon in Exhibit Hall 1:10 p.m. – 2:50 p.m.

Track Session 2 2:50 p.m. – 3:20 p.m.

Refreshment Break in Exhibit Hall 3:20 p.m. – 5:00 p.m.

Track Session 3 6:00 p.m. – 10:00 p.m.

Off-Site Dinner Event

TUESDAY, SEPT. 16, 2014 7:00 a.m. – 10:30 a.m.

Registration Open 7:00 a.m. – 8:00 a.m.

Continental Breakfast 8:00 a.m. – 8:20 a.m.

Welcome & Announcements 8:20 a.m. – 10:00 a.m.

General Session 10:00 a.m. – 10:30 a.m.

Refreshment Break in Exhibit Hall 10:30 a.m. – 12:00 p.m.

Business Meeting/ Prize Drawing 1:00 p.m. – 5:00 p.m.

Optional Networking Activities

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Bonus Sessions 1:00 p.m. – 5:00 p.m.

CIA Exam Preparation Course 2:00 p.m. – 3:40 p.m.

Gaining Deeper Insights with IDEA Data Analysis Demystifying the New Uniform Guidance: Key Concepts and the Role of Internal Audit

WEDNESDAY, SEPT. 17, 2014 7:30 a.m. – 5:00 p.m.

Registration Open 7:00 a.m. – 8:00 a.m.

Continental Breakfast 8:00 a.m. – 8:20 a.m.

Welcome & Announcements 8:20 a.m. – 10:00 a.m.

General Session 10:00 a.m. – 10:30 a.m.

Refreshment Break 10:30 a.m. – 12:10 p.m.

Track Session 4 12:10 p.m. – 1:10 p.m.

Luncheon 1:10 p.m. – 2:50 p.m.

Track Session 5 2:50 p.m. – 3:20 p.m.

Refreshment Break 3:20 p.m. – 5:00 p.m.

Track Session 6 6:00 p.m. – 6:30 p.m.

Cocktail Reception by the Pool 6:30 p.m. – 9:00 p.m.

Dinner

THURSDAY, SEPT. 18, 2014 7:30 a.m. – 12:00 p.m.

Registration Open 7:00 a.m. – 8:00 a.m.

Continental Breakfast 8:00 a.m. – 9:40 a.m.

Track Session 7 9:40 a.m. – 10:10 a.m.

Refreshment Break 10:10 a.m. – 11:50 a.m.

Track Session 8

BONUS SESSION INFORMATION TUESDAY, SEPTEMBER 16, 2014 1:00 P.M. – 5:00 P.M. Additional costs apply CIA Exam Preparation Course

Vicki McIntyre, President, FirstPlus Resolutions, Inc. This CIA Exam Preparation Course will include a high level introduction and overview of the topics covered on the new three-part CIA exam. The course will reinforce your CIA knowledge, clarify exam topics and build exam-day confidence. Taught by CIA-certified instructor, each attendee will have the opportunity to work through practice exam questions, learn test taking tips and will receive the updated Version 4.0 IIA CIA Learning System™ self-study print and online materials for Parts 1-3. Additional self-study time outside of the classroom will be necessary to prepare for the exam. *The IIA’s CIA Learning System™ Version 4.0 Full Kit (Parts 1-3) materials are included as part of course registration fee and will be delivered to you at the conference.

Course topics will include: ÌÌPart 1: Internal Audit Basics ÌÌPart 2: Internal Audit Practice ÌÌPart 3: Internal Audit Knowledge Elements **Registration on site will be allowed while supplies last. This session will allow for an additional 4.5 CPEs. Knowledge Level: Basic Advanced Preparation: Pre-test prior to class Field of Study: Auditing Prerequisites: None

TUESDAY, SEPT. 16, 2014 2:00 P.M. – 3:40 P.M.

Gaining Deeper Insights with IDEA Data Analysis Mike Cullen, Senior Manager, Baker Tilly Sheila Hammond, Director of Business Development, Audimation Services, Inc. Higher education institutions utilize numerous systems for teaching, learning, research, and administration, by collecting, processing and sharing data. During Baker Tilly’s work with institutions they have identified a number of data analytics tests which can deliver valuable insight for management and internal audit. The areas of testing include Accounts Payable, Payroll, Accounts Receivable and Financial Aid. The presentation will also include strategies for partnering with other institutional areas to utilize tests for metrics and management reporting.

The session is not hands-on training, and working knowledge of IDEA’s basic functions is helpful, but not required.

After attending this session, participants will be able to: ÌÌDemonstrate the use of IDEA, including areas of application for higher education.

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA ÌÌDemonstrate which data analytics tests are effective for defining metrics, identifying patterns and finding potential fraud or policy violations. ÌÌReport the value of implementing a continuous auditing/monitoring system using a case study example of universities using continuous monitoring to analyze 100% of data for p-cards and financial aid.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge & Applications Prerequisites: None

TUESDAY, SEPT. 16, 2014 2:00 P.M. – 3:40 P.M.

Demystifying the New Uniform Guidance: Key Concepts and the Role of Internal Audit Mary Lee Brown, Associate Vice President, Audit, Compliance and Privacy, University of Pennsylvania and Health System, Office of Audit, Compliance and Privacy Kimberly Ginn, Principal, Baker Tilly

What is all this talk about the supercircular, omnicircular, A-81 and Uniform Guidance? What do we need to know and understand, as internal audit professionals, about the new regulation, and how do we help our institution put effective processes and controls in place?

Please join us for an interactive discussion on various technical aspects of the Uniform Guidance and learn what your internal audit colleagues are doing to help their institutions adopt the new rules.

After attending this session, attendees will be able to: ÌÌRecognize the structure and focus of the various parts and appendices of the Uniform Guidance. ÌÌDescribe changes that have the potential to impact practices and procedures at their home institutions (e.g., grant purchasing practices and procedures in light of the new OMB guidance). ÌÌGain insights to the potential role of Internal Audit in the institutional implementation strategy.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Governmental Accounting Prerequisites: None

KEYNOTE SPEAKERS WORK HAPPY Monday, Sept. 15, 2014 8:20 a.m. – 10:00 a.m.

BOB KODZIS, WRITER, FACILITATOR, TRAINER, SPEAKER, FLIGHT OF IDEAS After attending this session, participants will be able to: ÌÌExplain the four myths about workplace happiness. ÌÌDescribe a series of skills and techniques designed to increase their happiness at work. ÌÌReassess their perspectives on stress, anger, change and happiness itself. ÌÌLearn Sean Achor’s two-step approach to rewiring their lives for happiness.

Participants will have a blast, laugh a lot, learn a lot and walk away with a new perspective on what it takes to live and work at the intersection of success and happiness.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Personal Development Prerequisites: None

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Bob Kodzis is a nationally recognized writer, facilitator, trainer and speaker. For more than 30 years, he has been helping world class organizations to unleash their group genius and shatter their limitations. Although far from conventional, Bob has earned the trust and respect of powerhouse organizations like NASA, the Federal Reserve, Universal Studios, Walt Disney World, Siemens, Nielsen, Wal-Mart and even Vekoma International, the largest rollercoaster manufacturer in the world.

Bob is also a philanthropist who helps an amazing range of good causes and charities to survive and thrive in a chaotic and competitive world.

With every project, whether paying or pro-bono, Bob moves closer to realizing his vision of increasing the amount of sharing, creativity and joy throughout the world.

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

KEYNOTE SPEAKERS THE FUTURE OF HIGHER EDUCATION: HOW AUDITORS CAN HELP UNIVERSITY LEADERS FROM TRIPPING ON THE RED CARPET Tuesday, Sept. 16, 2014 GENE BLOCK, CHANCELLOR, UCLA 8:20 a.m. – 10:00 a.m.

TIMOTHY P. WHITE, CHANCELLOR, THE CALIFORNIA STATE UNIVERSITY SYSTEM How can internal auditors assist universities in identifying and mitigating risks? On which areas should auditors focus their time and effort, and how can the audit team provide value to senior leadership and the audit committee?

Two leaders in higher education, Chancellor Timothy White of the California State University System and Chancellor Gene Block of UCLA will discuss the future of higher education, trends, risks on the horizon, and how they leverage internal audit in addressing risks.

Based on their experience and national presence in higher education, these leaders will share their insight to help auditors understand how to add value to the university, enhance higher education and meet the needs of campus leadership and the board. The Chancellors will also give guidance on working with the chief executive officer, the chancellor’s cabinet and the audit committee to assist universities in identifying and mitigating risks.

After attending this session, participants will be able to: ÌÌIdentify opportunities to assist their universities in identifying and mitigating risks. ÌÌPlan audit coverage based upon higher education trends and future risks. ÌÌUtilize ideas to work with senior leadership to add value to higher education.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge & Applications Prerequisites: None

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GENE BLOCK Gene Block became chancellor of UCLA in August 2007. As chief executive officer, he oversees the university’s three-part mission of education, research and service. He has defined academic excellence, civic engagement, diversity and financial security as top priorities for his administration.

Block is an expert in neuroscience; his current research focuses on the effects of aging in the nervous system and how it impacts biological timing in mammals, including humans. He holds faculty appointments in psychiatry and biobehavioral sciences in the UCLA David Geffen School of Medicine and in physiological science in the College of Letters and Science.

Chancellor Block holds a bachelor’s degree in psychology from Stanford University and a master’s and Ph.D. in psychology from the University of Oregon. Before becoming chancellor of UCLA, he served as vice president and provost of the University of Virginia.

TIMOTHY P. WHITE Timothy P. White is chancellor of the California State University System, the largest four-year system of higher education in the United States.

As chancellor, he oversees 23 campuses, nearly 447,000 students and 45,000 faculty and staff. The CSU, which spans the entire state of California, has an annual budget of more than $5 billion. It is one of the most diverse and most affordable university systems in the country.

White is the seventh chancellor to serve as head of the CSU system.

Previously, he served as chancellor of the University of California, Riverside, and as a professor of biology and biomedical sciences there. Under his leadership, the campus formed an innovative strategic plan, UCR 2020, and the campus also grew to more than 21,000 students for the first time in its history. White also implemented the foundation of a UCR School of Medicine by hiring the school’s first dean and obtaining start-up resources.

White came to UC Riverside in 2008 after serving as the University of Idaho’s president from 2004-2008. Through his leadership, the University of Idaho established a vision and strategic direction to further the University’s role as the state’s land-grant and flagship research university. White served Oregon State University from 19962004 as a dean, the provost and executive vice president, and with an interim appointment as president. He previously held positions as professor and chair of the Department of Human Biodynamics at the University of California, Berkeley (1991-96), and as professor and chair of the Department of Movement Science and research scientist in the Institute of Gerontology at the University of Michigan.

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

KEYNOTE SPEAKERS MY YEAR AS IIA NORTH AMERICAN BOARD CHAIR: AN UPDATE ON THE INTERNAL AUDITING PROFESSION Wednesday, Sept. 17, 2014 8:20 a.m. – 10:00 a.m.

CAROLYN SAINT, VICE PRESIDENT, INTERNAL AUDIT, 7-ELEVEN, INC.; CHAIR, IIA NORTH AMERICAN BOARD Carolyn Saint, Chairman of The Institute of Internal Auditors (IIA) North American Board of Directors (2013-2014), will discuss current trends in the internal audit profession. You will learn about The IIA’s strategic objectives for serving members around the globe and how The IIA plans to maintain its relevance and advocate the value of internal auditing to its many stakeholders.

After attending this session, participants will be able to: ÌÌCompare current trends and advocacy efforts of The IIA. ÌÌAcquire new perspectives and techniques for how the internal audit department can play a strategic role in serving the profession. ÌÌDescribe how to engage current trends in the university environment. ÌÌDemonstrate a strategic culture of change that drives auditing forward.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

Carolyn Saint is the Vice President of Internal Audit for 7-Eleven, Inc. The focus of Carolyn’s work has been identifying strategic and enterprise risks, process improvement opportunities and financial stewardship with a range of clients, including Fortune 50 companies.

She is a frequent speaker on governance and internal audit topics.

Prior to joining 7-Eleven, Carolyn was Vice President of Internal Audit for Lowe’s Companies, Inc., Sears Holdings Corporation, Kmart and Covansys. She served clients in manufacturing and retail industries while at Deloitte.

Carolyn currently serves as Chairman of The Institute of Internal Auditors North American Board of Directors and is a past member of The IIA North American Advocacy Committee, Audit Committee and Trustee of The IIA Research Foundation.

COMING SOON! ATLANTA

2015 MIDYEAR CONFERENCE MARCH 29-APRIL 1, 2015 INTERCONTINENTAL BUCKHEAD ATLANTA ATLANTA, GA. 2015 ANNUAL CONFERENCE SEPTEMBER 27-OCTOBER 1, 2015 JW MARRIOTT INDIANAPOLIS INDIANAPOLIS, IND.

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INDIANAPOLIS

2014 TRACK MATRIX TRACKS

TRACK A

TRACK B

TRACK C

TRACK D

Emerging Issues

Professional Development & Leadership

Research & Compliance

Information Technology

Stefanie Powell and Trisha Silvasy

Kathy Boyd and Christine Swafford

Janet Bishop and Terry Bridges

Doris Fung and Nikki Pittman

Leigh Goller Audit and Accounting Standards: Changes Impacting Higher Education Institutions

Bob Kodzis FREE CHOICE: The Art and Science of Volunteer Leadership®

Gail Dermott, David Clark Going Global: Considerations for Auditing International Programs

Melissa Hall, Kassie Roberts Embrace Your Inner Geek!

Justin Noble, Kimberly Turner Governance Auditing: A Tactical Approach

Joanna Rojas The Three P’s for a Successful System Development Life Cycle (SDLC): A Case Study of an ERP Module Implementation

J. Richard Dawson, Leigh Goller, and ACUA Leads!

Cohort II: Erin Egan, Jana Dean, Joanna Rojas, Marion Candrea Leadership in the Spotlight

Michael Somich, Raina Rose Tagle Navigating the Institutional Labyrinth to Promote Better Compliance and Enterprise Risk Management Programs

Jeffrey Sanchez Are You Ready for PCI 3.0?

Laurice Balian, Ann Harte, Kara Kearney Let Them Think It was Their Idea! Collaborative Recommendations and Action Plans that Make Follow-up a Breeze

Barbara Schatzer Minors on Campus: How to Know Who Is Doing What

Carlos Lobato How to Handle Data Breaches and IT Incidents

Sonia Luna COSO Overview and Case Studies on Transition Best Practices

Aimee Slade The Leadership Responsibility

Monica Moyer, Brenda Clark, Laurel Slezak Financial Aid: Auditing and Compliance of the Withdrawal and Return of Federal Funds Process

Richard Lanza Quickly Detecting Fraud, Errors and Other Profit Leaks with Data Analytics

SESSION 6 Wednesday, Sept. 17 3:20-5:00

Darla Hill, Teri Travis, Carla Jones Auditing University Governance

Kathy Boyd, Betsy Bowers, Rita Moore, Michael Sartorius Taking the FeAR out of QAR: How to Leverage Your Quality Assessment

Joe Oringel, Manfred Zorn Shortening the Time to Insight: Visualizing Federal Grant Performance

Carol Rapps, Jim Sorrell IT Auditors and Directors Roundtable Part 1

SESSION 7 Thursday, Sept. 18 8:00-9:40

Mary Barnett, Intan McCartt No One’s Been There, No One’s Done That: Auditing Uncharted Territory

Pilar Morin, Travis Taylor The Calm before the Storm: Crisis Management

Sylvia Föry, Patrick Graber “Comply or Explain:” Procurement Challenges in the Governmental Funded University and Research Environment

Carol Rapps, Jim Sorrell IT Auditors and Directors Roundtable Part 2

SESSION 8 Thursday, Sept. 18 10:10-11:50

Ashish Jain Auditing Data Security

Raven Catlin The Seeds and Sprouts of Root Cause Analysis

Brian Walter, Elizabeth Arce Finding and Eliminating Hidden Liability: Why and How to Conduct Wage and Hour Audits

Rita Moore, Michael Sartorius IT Governance: Building a Flexible Framework

TRACK COORDINATORS SESSION 1 Monday, Sept. 15 10:30-12:10

Toni Stephens, Craig Flexo, Carla Garner Michael Gowell Weird Science: Auditing the Leveraging the Use of Financial and Compliance Risks Technology in Higher Education Associated with Human Subjects with TeamMate: University Research of California TeamMate Implementation

LUNCH SESSION 2 Monday, Sept. 15 1:10-2:50

SESSION 3 Moderators: Kimberly Burkett, Monday, John Kiss, Panel: Doris Fung, Sept. 15 Jason Ackerman, Justin 3:20-5:00 Noble, Robert Hoster Preserving the Integrity of Institutional Data Reporting: Internal Audit in the Spotlight SESSION 4 Wednesday, Sept. 17 10:30-12:10

LUNCH SESSION 5 Wednesday, Sept. 17 1:10-2:50

Moderator: Danny Goldberg Panel: Steve Goepfert, Ruthe Holden, Mike Peppers, Carolyn Saint The View from the Top: CAE Panel Discusses Emerging Issues and Critical Topics

Book Signing – Danny Goldberg

Book Signing-Richard Lanza

BREAK

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2014 TRACK MATRIX TRACK E

TRACK F

TRACK G

Continuing Issues

Fraud & Investigations

Roundtables, Specialized Knowledge & Small Shop Resources

Vicki Escalera and Amy Hughes

Laurel Slezak and Jeb Tyson

Dylan Becker and Lisa Gaetano

Michael Monahan Human Resources Issues for the Internal Auditor: Building a Relationship with Your HR Partner and Colleagues

Joe Koenig Getting the Truth

Don Guyton Large Campus Roundtable (9+ Auditors)

Book Signing- Joe Koenig Robert Berry 7 Steps to Building a Meaningful Enterprise-wide Risk Assessment

Mike Batson What Could Possibly Go Wrong with a Research Grant?

Dan Zitting Using Data-Driven GRC Methodology to Transform the Value of Your Audit Team within Your Institution

Scott Stevenson, Michael Lisenby Benefits from Implementing Continuous Controls Monitoring: A Case Study

Craig Anderson, Mary Barnett Making the News for All the Wrong Reasons!

Monique Taylor, Sonya von Heyking, Lisa Gaetano, Allen Amyotte A Peer-to-Peer Collaborative Model for Small Campuses

Len Ohnstad Increasing Internal Audit’s Value to the Organization through Customer Services

Craig Anderson, Melissa Hall If You Listen Carefully...They Will Tell You!

Justin Noble NCAA D1 Roundtable

Sharon Kurek, Brian Mikell Best Practices for the ACUA Community

Jeremy Clopton Data Analytics for Fraud Prevention and Detection

Laura Buchorn, J. Richard Dawson, Kimberly Turner The ACUA Risk Dictionary: Using the ACUA Risk Dictionary to Conduct Audit Projects

Toni Stephens Follow the Yellow Brick Road…

Not the Rabbit Hole…to an Effective Individual Audit Risk Assessment

Emiko Abe Distance Education Fraud

Stefanie Powell, Trisha Silvasy Roundtable for Small Audit Departments (1-3 Auditors)

Edward Lee, Lisa Woods Assessing the Risks of Global Operations: Where to Start?

Jonathan Marks Putting the Freud in Fraud

Heather Lopez Roundtable for Mid-Sized Audit Departments (4-8 Auditors)

Blanca Malagon Segregation of Duties Review: A Joint Project by Internal Audit and the Controller’s Office

Maura Copeland, Jana Briley Campus Fraud Investigations: How to CYA with Your JD

Mike Cullen, Steve Kieff, Emily Knopp, Trisha Silvasy Auditing IT in Small Shops Panel Discussion

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TUESDAY BONUS SESSIONS

Bonus Sessions 2pm - 3:40pm

Bonus Sessions 1pm-5pm

Audimation (IDEA), Sheila Hammond, Mike Cullen Gaining Deeper Insights with IDEA Data Analysis

Vicki McIntyre CIA Exam Preparation Course

Baker Tilly, Mary Lee Brown Demystifying the New Uniform Guidance: Key Concepts and the Role of Internal Audit

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LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS  EMERGING ISSUES  MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

A.1 Audit and Accounting Standards: Changes Impacting Higher Education Institutions Leigh Goller, Audit Director, Duke University Auditing and Accounting Principles Committee (AAPC) members have been engaged in monitoring standards changes proposed and issued by the IIA, COSO, AICPA, FASB and GASB that are applicable to the ACUA membership. In this session, attendees will hear an overview of recent audit and accounting standards changes impacting higher education institutions.

After attending this session, participants will be able to: Compare new and updated audit and accounting standards.

Evaluate the impact of those changes on their institution and Internal Audit function.

Discuss implementation strategies for changes affecting their Internal Audit function.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

A.2 Going Global: Considerations for Auditing International Programs David Clark, Experienced Manager, Baker Tilly Gail McDermott, Director, Risk Management and Audit Services, Harvard University Institutions across the country are now conducting activities around the globe and face a new host of challenges and risks. From international research collaboration or study abroad programs, to educational partnerships and overseas campuses, higher education is increasingly becoming a global environment. Management must identify how to develop and implement business processes and controls and align strategies and objectives with their campus domestically, while being separated from operations by great distances, time zones and cultural norms.

This session will focus on how internal audit can provide value to the institution and incorporate international activities into its annual audit plans.

After attending this session, participants will be able to: Describe types of international activities and related risks.

Identify effective control processes and practices for international activities.

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Develop cost-effective internal audit plans focused on international activities.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

A.3 Preserving the Integrity of Institutional Data Reporting: Internal Audit in the Spotlight Jason Ackerman, Chief Audit Executive, Georgetown University Kimberly Burkett, Manager, Baker Tilly Robert Hoster, Director of Internal Audit, Bucknell University John Kiss, Manager, Baker Tilly Justin T. Noble, Audit Director, Texas Tech University System Doris Fung, Senior Associate Director, Office of Audit, Compliance and Privacy, Stanford University One of the most important contributors to an institution’s sustainability and success is its reputation. Inaccurate reporting of institutional data can have a significant impact on the reputation of your institution, along with presenting other financial and compliance risks.

In the past year there have been multiple reports of inaccurate reporting of institutional data to external parties. For example, some colleges and universities have misreported admissions data to the U.S. News and World Report. Our panelists will step into the spotlight and provide their firsthand knowledge and experiences with helping colleges and universities preserve the integrity of institutional data reporting.

After attending this session, participants will be able to: Analyze and understand data reporting requirements for colleges and universities.

Recognize risks associated with data reporting.

Apply frameworks for auditing institutional data reporting.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

A.4 The View from the Top: CAE Panel Discusses Emerging Issues and Critical Topics Danny M. Goldberg, Founder, Gold SRD Steve Goepfert, Retired CAE, United Airlines Ruthe Holden, Chief Auditor, Los Angeles County Metropolitan Transportation Authority

J. Michael Peppers, Chief Audit Executive, University of Texas System Carolyn Saint, Vice President, Internal Audit, 7-Eleven, Inc.; Chair, IIA North American Board A panel of experienced sitting and retired CAE’s from leading organizations will discuss critical issues that face all internal audit departments.

Moderator Danny M. Goldberg will lead the panel through topics such as managing talent pools, recruitment and retention, compliance programs, non-financial data reporting and relationships with Audit Committees and Boards.

The session will allow for generous time for audience participation – come prepared with your questions!

After attending this session participants will be able to: Identify emerging risks and analyze solutions to address those risks.

Demonstrate strategies and techniques used by the panelists to college and university audit departments.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

A.5 COSO Overview and Case Studies on Transition Best Practices Sonia Luna, CEO and Founder, Aviva Spectrum COSO’s new and “refreshed” framework is a top-down risk-based approach to understanding the internal control environment. This session will cover the basics of the 17 key principles and over 80 points of focus items. Participants will receive a case study format on how to map their existing entity level controls to the new framework, and how to leverage approaches and examples offered by COSO into their own environment.

Participants will understand what audit evidence will be required to support your “mapping” conclusions to the new framework.

After attending this session, participants will be able to: Analyze the 17 principles and over 80 points of focus of the new 2013 COSO framework.

Report key approaches offered in COSO’s vol. #3 and vol. #4 of its guidance materials.

Create the beginnings of their own custom 2013 COSO transition plan to complete the very next day at work.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Auditing Prerequisites: Education in Auditing, Experience with COSO (1992 Framework) or ERM (2004 framework)

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

A.6 Auditing University Governance Darla Hill, Director, University of Illinois, Office of University Audits Carla Jones, Enterprise-Wide Auditor, University of Illinois, Office of University Audits Teri Travis, Enterprise-Wide Auditor, University of Illinois, Office of University Audits This session is designed to assist internal auditors in assessing and making appropriate recommendations for improving governance processes as required by The Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing. This session will include discussion of types of audits, as well as related approaches and resources, which may be conducted to review governance. The presenters will also cover lessons learned in areas such as staffing, planning, politics, environment and research.

After attending this session, participants will be able to: Describe Performance Standard 2110 – Governance in the International Standards for the Professional Practice of Internal Auditing.

Identify resources for guidance and best practices.

Build a plan and scope to cover governance, including some of the more complex and sensitive areas such as board operations, ethics and conflict of interest.

Describe some pitfalls which should be considered when carrying out a governance audit plan.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Auditing Prerequisites: Experience with audits that are sensitive in nature.

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

A.7 No One’s Been There, No One’s Done That: Auditing Uncharted Territory Mary M. Barnett, Senior Internal Auditor, Virginia Community College System Intan McCartt, Senior Internal Auditor, Virginia Community College System Mary and Intan were called upon to audit something that neither of them had ever audited before, in an area which had not been audited before, which apparently had not been audited by anybody, ANYWHERE before. The audit – the result of an accident in a welding class – was among the most satisfying either had ever completed. In

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a high-energy and fun presentation, Mary and Intan will share the process to perform this audit, how the audit program evolved as they learned more about industrial programs and their risks and the process used for collaboratively developing management points and recommendations which got excellent support and incurred positive feedback.

After attending this session, participants will be able to: Demonstrate a risk assessment for an area in which they have no background knowledge or experience.

Create a risk-based audit program from scratch.

Develop management points and recommendations which get support and results.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

A.8 Auditing Data Security Ashish Jain, IT Audit Manager, Boston College The Audit Committee and senior management often want feedback on data security efforts including compliance with numerous standards such as PCI, HIPAA, Red Flag and FERPA. The session will include a discussion of how to address senior management’s concerns and plan an effective and efficient data security audit that simultaneously addresses multiple sets of standards. Commonly encountered issues and recommended controls will be discussed to assist attendees in performing their own effective data security audits, and there will be a group exercise to enhance understanding. Participants do not need IT audit experience in order to benefit from this session.

After attending this session, participants will be able to: Analyze when and how to audit data security.

Identify key exposure areas.

Identify today’s data security environment.

Develop a data security audit program.

Analyze when expert help is needed.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

 PROFESSIONAL DEVELOPMENT  & LEADERSHIP MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

B.1 FREE CHOICE: The Art and Science of Volunteer Leadership© Bob Kodzis, Chief Creative Catalyst, Flight of Ideas, Inc. Calling all ACUA committee chairs, volunteers and future volunteers…

As a member-driven organization, ACUA has long attributed its success to its dynamic corps of volunteers. To sustain this momentum, ACUA is providing a session on the art of leading, inspiring and building an organization of volunteers… just for our members.

Bob Kodzis will deliver a training session focused on sharing the best volunteer leadership practices and tools that he has encountered in his 30 years of working with not-for-profit organizations around the globe. This session is fast, funny and focused on what it takes for volunteer-driven organizations to survive and thrive in today’s unpredictable and competitive operating environments.

Join ACUA for this action-packed session! If you are involved in ACUA leadership, or aspire to be, don’t miss this entertaining session!

After attending this session, participants will be able to: Plug in and maximize their ACUA membership.

Develop their leadership potential.

Expand their networks.

Learn skills that will readily transfer to other aspects of their professional lives.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Personal Development Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

B.2 Embrace Your Inner Geek!

Melissa B. Hall, Associate Director, Georgia Institute of Technology Kassie Roberts, Marketing and Administrative Coordinator, Georgia Institute of Technology Let’s face it… we are all geeks, just different types of geeks. We are auditors for goodness sake.

Being a detail-oriented, task-based introvert who is fully able to analyze every issue, is a great trait for auditors. Sometimes these characteristics can limit our ability to manage our team and communicate effectively with our campus community.

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS Understanding ourselves, including our inner geek traits, is the first step to being an awesome leader and building a strong team. Once we know ourselves, understanding our team members is essential to our successes as an audit shop. Join us for this interactive session.

After attending this session, participants will be able to: Identify the personality characteristics that make them great.

Identify their personality characteristic differences in order to develop key skills to make them successful.

Develop strategies for communicating effectively with their team.

Effectively communicate and market their audit shops on campus.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Business Management and Organization Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

B.3 Leadership in the Spotlight J. Richard Dawson, Executive Director, University of Texas at San Antonio Leigh Goller, Audit Director, Duke University ACUA Leads! Cohort II Panelists: Joanna Rojas, Manager, University and IT Audits, Duke University Jana Dean, Finance and Operations Audit Manager, Michigan State University Erin Egan, Senior Auditor, Rutgers University Marion Candrea, Senior Auditor, Rutgers University What is a leader? How are leaders recognized?

How do leaders become leaders?

ACUA Leads! Cohort II spent a full year exploring leadership concepts and learning how to harness their own unique leadership styles. In addition to individual action plans, they focused on three core leadership concepts: Know and lead self in order to know and lead others Reflection on actions and outcomes Personal empowerment and influential communication The ACUA Leads! Executive Sponsors and participants challenged one another to embark upon a comprehensive leadership development experience. Cohort II Executive Sponsor, Dick Dawson and Program Director, Leigh Goller will share the strategic discussion tools and techniques taught in ACUA Leads! Several members of ACUA Leads! Cohort II will share key aspects of the experience and leadership development action plans, highlighting how they leveraged situational

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awareness and the support from their mentors to successfully engage others in leadership level discussion, collaboration and action.

This panel discussion is open to anyone who wants to have a robust discussion about how leaders emerge, grow and sustain leadership attributes.

NOTE: These objectives were adopted from the 2014 ACUA Leads! Cohort II Identify and establish relevant and valuable professional relationships with internal constituents and community professionals.

Enhance communication skills.

Effectively motivate performance and accomplishment of employees, clients and constituents.

Discuss the dynamics of change management, including assessing the current state, identifying gaps, designing the future state and implementing the change.

Effectively lead discussions and speak to a group by using PowerPoint presentations and handout materials as tools.

Be cognizant of communication and leadership styles and be prepared to leverage their individual style as they interact with employees, clients and constituents.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Personal Development Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

B.4 Let Them Think It Was Their Idea!

Collaborative Recommendations and Action Plans that Make Follow-Up a Breeze Laurice Balian, Associate Director, California Institute of Technology Ann Harte, Director of Internal Audit, Boston College Kara Kearney, Associate Director, Boston University In this session you will learn how to simplify the time-consuming task of audit follow-up while building positive client working relationships.

After attending this session, participants will be able to: Describe the requirements of IIA standards 2400 Communicating Results, 2500 Monitoring Progress, and 2600 Communicating the Acceptance of Risks.

Explain how to write recommendations that are action-oriented, achievable and effective.

Identify options for monitoring the effective implementation of management plans.

Communicate to the audit committee resolution of action plans or management’s acceptance of risk.

Encourage positive client working relationships throughout the follow-up process.

Limit the impact of follow-up work on the annual audit plan.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Personal Development Prerequisites: Experience with report writing

WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

B.5 The Leadership Responsibility Aimee Slade, Quality Assurance Manager, Ashford University Challenge yourself to take your title to the next level by being an effective leader of people through the following: Leadership is a responsibility, not a right Creating a leadership culture Developing great leaders Intentional leadership For the last six years, Ms. Slade has led various top-performing university departments, including taking failing departments and encouraging them to greatness. It is not a secret that managers are the leading cause for losing good employees and it is our responsibility as university leaders to decrease that trend. This session takes content from personal experience and materials, as well as experts in the leadership and management field. Being a manager is not about a title; it’s about a responsibility to effectively lead those around you.

After attending this session, participants will be able to: Explain internally and realistically evaluate where you are as a leader.

Identify where you need to be as a leader.

Analyze the process to achieve your goal as a leader.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Personal Development Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

B.6 Taking the FeAR Out of QAR: How to Leverage Your Quality Assessment Kathleen Boyd, Associate Director, Internal Audit, Georgia Regents University Betsy Bowers, Associate Vice President, Internal Auditing, University of West Florida Rita Moore, Director, Internal Auditing, Western Illinois University Michael R. Sartorius, Assistant Manager, Internal Auditing, Western Illinois University

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS For many, the thought of evaluating their audit operations is intimidating. It doesn’t need to be.

With the right attitude, some advance preparation and willingness to adopt change, the assessment can be leveraged as a team-building exercise; an opportunity to dispel myths and enhance the profile of internal audit; justify increased budget for unaddressed audit priorities and step up the audit game. See how small-to-medium sized shops have implemented Quality Assessment Review processes. Yes, even small shops can be compliant with IIA Standards. It is just another audit…

After attending this session, participants will be able to: Identify the QAR methodology that is a good fit for their audit operations and budgets.

Plan, prepare and complete a QAR using the self-evaluation with external validation methodology.

Maximize the experience for the audit office and leverage the assessment results.

Develop a framework, program matrix and other tools to help you through the process.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

B.7 The Calm before the Storm: Crisis Management Pilar Morin, Partner, Liebert Cassidy Whitmore Travis Taylor, Vice President, Fineman PR What are the legal and practical steps your school can take to avoid crises surrounding personnel and students? The presenters will discuss how to approach and manage serious crisis situations, including alleged harassment and discrimination of students and employees; serious employee or student misconduct; suspected child abuse and custody issues; and threats against individual employees, students and the school.

This session will also provide advice and framework for approaching and responding to situations in a manner that balances the needs of the individuals and the needs of the school, both before and after an event. Such topics of discussion will include scenario planning; message development and audience matrix; media training; social media and the “first 48 minutes”; table top simulations; pre-formatted, rapid response Web page and getting out in front of media relations and community relations.

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After attending this session, participants will be able to: Identify practical steps to avoid crises surrounding personnel and students.

Analyze strategies to approach, manage and respond to crisis situations that may arise.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Personnel/HR Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

B.8 The Seeds and Sprouts of Root Cause Analysis Raven Catlin, Trainer, Presenter, Consultant, Raven Global Training Identifying the root cause can be difficult and is often overlooked by internal auditors. Moreover, the root cause may be politically sensitive, and this sensitivity should be considered in communications by internal auditors. Attend this session and learn the seeds that must be planted to start discovering the root cause and the sprouts that will grow when root cause analysis (RCA) is watered regularly.

After attending this session, participants will be able to: Differentiate between stating a cause and determining the root cause.

Identify the elements needed to perform effective RCA. Apply the foundational elements and the identified benefits of RCA to create an approach for your university.

Knowledge Level: Intermediate Advanced Preparation: Bring a problem (audit finding preferably) Field of Study: Auditing Prerequisites: Education in business, accounting or auditing and experience with internal audit process, testing or writing audit findings

 RESEARCH & COMPLIANCE  MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

C.1 Weird Science: Auditing the Financial and Compliance Risks Associated with Human Subjects Research Carla Garner, Compliance Manager, University of Texas at Dallas Toni Stephens, Executive Director of Audit and Compliance, University of Texas at Dallas Did you know that auditing human subjects research not only involves compliance with federal regulations but also fraudulent research payments?

After attending this session, participants will be able to: Identify compliance regulations relating to human subjects, including the roles of institutional review boards (IRBs).

Identify the risk associated with human subjects’ research and payments, to research participants.

Identify the risks of fraud in human subjects’ participant payments, and learn ways they can be mitigated.

Apply lessons learned – both positive and negative – from recent human subjects’ compliance and internal controls issues.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

C.2 Governance Auditing: A Tactical Approach Justin T. Noble, Audit Director, Texas Tech University System Kimberly F. Turner, Chief Audit Executive, Texas Tech University System “Routine” control breakdowns we see in audits – athletics violations, information technology security concerns, research misconduct and financial mismanagement – are often symptoms of a deeper problem: ineffective governance. Having auditors that are well-versed and experienced at getting to the root cause of issues is critical, especially when the root cause circles back to governance.

In this session, participants will examine tactical steps from real-life audits used to identify governance concerns, the associated impacts and corrective actions. Participants will leave with audit objectives and audit program steps they can put into immediate practice.

After attending this session, participants will be able to: Demonstrate tactical steps to use in assessing governance risks.

Analyze case studies to learn audit program steps, conclusions and corrective actions to address specialized risks.

Describe the development of corrective action plans and the methods used to communicate these to various levels of management.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

C.3 Navigating the Institutional Labyrinth to Promote Better Compliance and Enterprise Risk Management Programs Michael L. Somich, Executive Director of Internal Audits, Duke University Raina Rose Tagle, Partner, Baker Tilly In this session, the presenters will deconstruct key institutional roles and responsibilities relative to compliance and enterprise risk management (ERM) and provide examples of how the various roles are involved with ERM and compliance in public and private institutions. Specific roles discussed will include boards of trustees/regents/ overseers, board committees, president/chancellor and chief of staff, academic leaders, general counsel, executive vice president and/or chief financial officer, chief risk and/or compliance officer, office of risk management and chief audit executive and internal audit.

After attending this session, participants will be able to: Discuss the critical institutional roles and responsibilities relative to compliance, ERM, and governance.

Demonstrate examples of how private and public institutions organize themselves to achieve effective ERM and compliance programs.

Identify ideas for how internal audit can play a crucial role in furthering the development of ERM and compliance programs.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Management Advisory Services Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

C.4 Minors on Campus: How to Know Who Is Doing What Barbara Schatzer, Senior Director, Risk Management, University of San Diego This session will demonstrate the internal system developed by the University of San Diego to register all university-sponsored programs for minors.

The system is designed to ensure appropriate staffing, track training and background checks and link to relevant policies and regulations.

There will be ample time allotted during this session for open discussion and questions.

After attending this session, participants will be able to: Describe the process for determining appropriate staffing levels for programs for minors based on the age of attendees and day versus overnight programs.

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Describe how the University of San Diego tracks training and background checks for staff and volunteers.

Incorporate tracking and registration to relevant policies and internal training programs through a Web-based system.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

C.5 Financial Aid: Auditing and Compliance of the Withdrawal and Return of Federal Funds Process Brenda Clark, Director of Financial Aid, Saint Leo University Monica Moyer, Director of Internal Audit, Saint Leo University Laurel Slezak, Senior Auditor, Saint Leo University The Department of Education continually identifies the return to Title IV (R2T4) federal student aid process as a top audit finding due to the many compliance requirements. This session will review compliance requirements and walk through an internal audit of the R2T4 internal controls and process. Session attendees will receive an R2T4 audit program.

After attending this session, participants will be able to: Describe common terminology used in the financial aid process.

Understand the Federal Compliance requirements for the withdrawal and return of federal funds.

Explore principles applicable to auditing the return of federal funds.

Identify internal controls regarding the R2T4 process.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

C.6 Shortening the Time to Insight: Visualizing Federal Grant Performance Joe Oringel, Managing Director, Visual Risk IQ Manfred Zorn, Data Scientist, University of California Office of the President This session introduces an important tool for the auditor toolkit – visual reporting. Join the presenters to see how they analyzed expense data from Federal Grants to rapidly develop insights about grant performance and compliance.

Instead of simply looking at the data in spreadsheets, the team used visual reporting to analyze burn rate to spot outliers and other unusual

transactions in grant data. This innovative approach helped cause action in the Sponsored Programs office and resulted in adoption of this approach by others.

After attending this session, participants will be able to: Analyze and rapidly answer complex questions about federal grant compliance.

Expand their audit toolkits with Visual Reporting.

Demonstrate and raise internal audit’s stature as a problem solver among their organizations’ stakeholders.

This session focuses on data analysis and visual reporting of federal grant data. It will include both general-purpose methods and a demonstration of Tableau Software.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

C.7 “Comply or Explain:” Procurement Challenges in the Governmental Funded University and Research Environment Sylvia Föry, Senior Auditor, Board of the Swiss Federal Institutes of Technology (ETH Board), Internal Audit Patrick Graber, Chief Audit Executive, Board of the Swiss Federal Institutes of Technology (ETH Board), Internal Audit Recently, several Swiss governmental institutions have been in the news for various kinds of breaches in public procurement. The loss of reputation in this area can affect a publicfunded institution such as a university system with research institutions, especially in restrictions in funding and procurement activities. This session will cover the regulatory framework based on the World Trade Organization’s (WTO) Agreement on Government Procurement (GPA). The presenters will discuss specific topics for research and teaching, typical areas of non-compliance and successful audit approaches.

After attending this session, participants will be able to: Examine the risks related to non-compliance and their potential impacts.

Describe procurement requirements and methods based on GPA (WTO) principles and potential characteristics for the research environment.

Identify audit considerations.

Identify strategies and controls to mitigate compliance violation issues.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Governmental Auditing Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

C.8 Finding and Eliminating Hidden Liability: Why and How to Conduct Wage and Hour Audits Elizabeth Arce, Attorney, Liebert Cassidy Whitmore Brian Walter, Partner, Liebert Cassidy Whitmore Colleges and universities continue to face challenging economic conditions. Schools confronted with new or continuing pressures to reduce costs have asked what more can they do to save money. In this session, you will learn how conducting a wage and hour audit could save your school thousands of dollars and avoid costly litigation.

After attending this session, participants will be able to: Identify policies and practices that are not in compliance with wage and hour guidelines.

Analyze and mitigate non-compliance issues through negotiations, payroll changes and policy modification.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

 INFORMATION TECHNOLOGY  MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

D.1 Leveraging the Use of Technology in Higher Education with TeamMate: University of California TeamMate Implementation Craig Flexo, Technical Service Officer, University of California Los Angeles Michael Gowell, General Manager/Vice President, TeamMate, Wolters Kluwer Financial Services, Inc. Successfully leveraging technology is top of mind for leading University Audit Departments. To assist University Audit Departments in successfully deploying and managing audit technology over the long term, Craig and Mike will review best practices and lessons learned from the University of California’s system-wide roll-out of the TeamMate Audit Management system. This session will also include a review of five critical success factors that are considered a must for any audit department that is implementing any audit technology tools. This is an interactive session that includes audience feedback via polling technology.

After attending this session, participants will be able to:

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Recognize the foundational themes that can help audit departments implement technology more effectively.

Identify best practices for successfully implementing an audit management system.

Discover the critical features that must be a part of any audit management solution.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

D.2 The Three P’s for a Successful System Development Life Cycle (SDLC): A Case Study of an ERP Module Implementation Joanna Rojas, Manager, University and IT, Office of Internal Audits, Duke University and Health System System implementations are common across all universities and colleges whether developed in-house or purchased. Internal Audit, when involved throughout the system development life cycle (SDLC), can provide value-added services to the departments responsible for the implementation, which directly impacts the end-users.

A case study of an ERP module will be used to illustrate the courses learning objectives.

After attending this session, participants will be able to: Develop a risk-based audit program for SDLC, including pre-implementation and post-implementation for technical and non-technical audits.

Analyze how to engage management on the 3 P’s (People, Process, Product) for a successful SDLC. Demonstrate the value-added services Internal Audit can provide throughout the phases of the SDLC. Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

D.3 Are You Ready for PCI 3.0?

Jeffrey Sanchez, Managing Director, Protiviti PCI Version 3.0 becomes the mandatory security standard for all entities that accept credit card payments on January 1, 2015. Although changes in the standard are generally minor, there are a few changes that are very significant. For example, changes to the language defining the “scope” of an assessment may bring additional

system components into the scope of your PCI obligations.

After attending this session, participants will be able to: Describe and compare the significant changes and associated implications of those changes in comparison to version 2.0.

Properly set the scope of a PCI 3.0 assessment.

Identify issues typically faced by higher education institutions when working to become PCI compliant.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

D.4 How to Handle Data Breaches and IT Incidents Carlos S. Lobato, IT Compliance Officer, New Mexico State University Institutions of higher education are no longer exempt from data breaches/IT incidents, and therefore, should take proactive measures to develop policies and procedures on how to effectively handle data breaches/IT incidents to minimize their high-cost impact to the operations of their institution. With the high adoption and reliance on IT, data breaches and IT incidents are inevitable, and even data-privacy federal and industry regulations such as FERPA, FISMA, HIPAA, GLBA, and PCI DSS require formal written policies and procedures detailing how incidents/data breaches will be handled in the event of such occurrence. New Mexico State University, in its journey of meeting regulatory requirements, took a holistic approach and has developed policy and procedures involving the entire University community. The presenter will share lessons learned and how the policy and procedures have assisted in handling minor incidents.

After attending this session, participants will be able to: Benchmark their existing practices with New Mexico State University’s practices.

Determine if their existing policy and procedures meet regulatory requirements.

Recognize the various regulatory requirements applicable in Higher Education.

Analyze some of the challenges faced and how to avoid them.

Create value for their institution by lending a user-friendly perspective to compliance.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

D.5 Quickly Detecting Fraud, Errors and Other Profit Leaks with Data Analytics Richard Lanza, President, Cash Recovery Partners, LLC After attending this session, participants will be able to: Identify opportunities to use data analysis for uncovering fraud and errors, and recognize cost recovery opportunities. This includes: ÌÌUsing data analysis to query and mine data for gold in the areas of accounts payable, payroll, revenue and the general ledger. Specific case studies will be reviewed and discussed to detect fraud, waste and abuse. ÌÌHow fraud scoring can use a customized weighting system to flag suspicious transactions. ÌÌDiscussion of 17 of the most common areas of cost recovery and saving strategies currently being deployed at organizations Explain the various types and pros/cons of data analysis technology used to detect fraud with a focus on Microsoft Excel, ACL, IDEA, and ActiveData for Excel.

Identify appropriate analysis techniques to use given certain situations: ÌÌUsing a digital analysis (Benford’s Law) Excel scoring workbook which combines 10 digital analysis techniques into one scored analysis. ÌÌHow graphing and geo-mapping can quickly highlight key items for sampling and follow-up. ÌÌWhen to use statistical analysis techniques such as monthly stratification and vendor normal average analysis to highlight timeframes of change. ÌÌHow the general ledger can provide a digital road map for analytics for fraud (and errors) within the organization, assisting in the annual audit plan.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

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WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

D.6 IT Auditors and Directors Roundtable Part I Carol Rapps, Audit Manager, Information Systems, University of Texas at San Antonio Jim Sorrell, Information Systems Auditor, Tennessee Board of Regents This roundtable provides an open forum for IT auditors and directors to discuss emerging and hot topic issues relevant to auditing information systems and information security in higher education. Registrants will be polled for discussion topics in the weeks prior to the conference. Prior year roundtables have invoked lively and insightful discussion on numerous topics.

After attending this session, participants will be able to: Address topics of interest to their institutions, such as auditing an ERP implementation, audit techniques for cloud computing and how to manage wireless devices.

Identify and address IT risks and current initiatives within other institutions to be able to compare your organization against them.

Address the prioritization of IT risks, audit plan development and continuous auditing to increase coverage and value within the higher education environment.

Knowledge Level: Intermediate Advanced Preparation: Subject matter requests from facilitators Field of Study: Auditing Prerequisites: Experience with IT auditing

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

D.7 IT Auditors and Directors Roundtable Part II Carol Rapps, Audit Manager, Information Systems, University of Texas at San Antonio Jim Sorrell, Information Systems Auditor, Tennessee Board of Regents This roundtable will continue to address IT topics from Part I. Attendance to Part I is not a prerequisite for attending Part II. This session will provide an open forum for IT auditors and directors to discuss emerging and hot topic issues relevant to auditing information systems and information security in higher education. Registrants will be polled for discussion topics in the weeks prior to the conference. Prior year roundtables have invoked lively and insightful discussion on numerous topics.

After attending this session, participants will be able to: Address topics of interest to their institutions, such as auditing an ERP implementation,

audit techniques for cloud computing and how to manage wireless devices.

Identify and address IT risks and current initiatives within other institutions to be able to compare your organization against them.

Address the prioritization of IT risks, audit plan development and continuous auditing to increase coverage and value within the higher education environment.

Knowledge Level: Intermediate Advanced Preparation: Subject matter requests from facilitators Field of Study: Auditing Prerequisites: Experience with IT auditing

THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

D.8 IT Governance: Building a Flexible Framework Rita Moore, Director, Internal Auditing, Western Illinois University Michael R. Sartorius, Assistant Manager, Internal Auditing, Western Illinois University Learn how a public university with multi-campuses has used a collaborative process to build an Information Technology (IT) governance framework that encompasses participation by all university constituents. With values focused on collaboration, transparency and compliance, we tie IT proposals to our strategic plan. Progressive ideas are encouraged without having to initially identify the funding mechanism. The synergy of cross-functional teams is envisioned to help the University as opposed to silos of progression.

Learn how our framework was developed, the tools created and how we received approval from the major governance groups.

After attending this session, participants will be able to: Demonstrate how internal auditing consulting expertise can assist in developing a governance framework and provide resources for it.

Exhibit an understanding of a framework and a methodology on building consensus across your University in establishing an IT governance framework.

Comprehend how an open-source application can assist in managing the workflow and in making the process transparent.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Business Management and Organization Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS  CONTINUING ISSUES  MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

E.1 Human Resources Issues for the Internal Auditor: Building a Relationship with your HR Partner and Colleagues Michael J. Monahan, Assistant Office Managing Principal, Principal in Charge of Northeast Compensation and Benefits Consulting Practice, Grant Thornton, LLP Attendees will be provided insights into a variety of issues impacting the administration and evaluation of human resources offerings, such as benefit plans, global strategies and concerns, health reform and HRIS implementations. Also, a dialogue will be facilitated to assist attendees in understanding the role of human resources, the concerns of human resources professionals and how best to create an environment where a sincere partnership can exist between the human resources and internal audit professionals in an organization.

After attending this session, participants will be able to: Identify unique issues related to the assessment of risk commonly found in the administration of benefit plans.

Identify the inter-connectivity between benefit administration platforms from a technology perspective and the potential for risks and/or unanticipated challenges with benefits administration and other HR related issues.

Identify significant insights into the “thought process” of the Human Resources professional as it relates to the audit experience with the overarching goal of seeking to improve relationships, collaborations and creating successful partnerships with HR. Knowledge Level: Overview Advanced Preparation: None Field of Study: Personnel/HR Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

E.2 7 Steps to Building a Meaningful Enterprise-wide Risk Assessment Robert Berry, Director, Internal Audit, University of North Florida Better risk identification, assessment and treatment results in better business decisions. Period.

Yet all too often organizations approach risk as if it were another type of four-letter-word. The process is often fragmented, incomplete and useless to the whole organization.

The presenter will discuss seven principles that result in a better risk assessment process.

Concepts include discussing the importance of

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(1) risk oversight and how to determine when it is not right, (2) an enterprise-wide risk identification mechanism, (3) a consistent and relevant rating system, (4) the link between risks and controls and more.

After attending this session, participants will be able to: Describe and deploy risk identification techniques.

Build a relevant risk categorization scheme and a risk rating system that achieves multiple objectives.

Create and explain risk reports that really hone in on the risky activities.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Auditing Prerequisites: Experience with annual audit planning or risk assessments

MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

E.3 Benefits from Implementing Continuous Controls Monitoring: A Case Study Michael Lisenby, Managing Partner, Rausch Advisory Services, LLC Scott Stevenson, Interim Chief Auditor, Emory University Most finance and audit executives are aware of continuous controls monitoring (CCM) and the benefits of such programs, yet very few organizations have implemented these cost savings and prevention techniques. CCM can provide assurance to senior management and process owners, in real-time, that the enterprise is continuously aware of its key risks, is highlighting revenue leakage opportunities and potential breaches in compliance. Join us for a case study presented by Emory University and Rausch Advisory Services where these techniques were deployed and generated significant Return on Investment for Emory.

After attending this session, participants will be able to: Explain the benefits of implementing Continuous Controls Monitoring.

Identify and list the components and tools necessary to establish a CCM program.

Analyze key concepts and lessons learned from the Emory case study.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

E.4 Increasing Internal Audit’s Value to the Organization through Customer Services Len Ohnstad, Associate Director of Internal Audit, Kennesaw State University This session provides auditors with new and innovative ideas on how to increase their value to the organization by providing valuable services to managers that help them to manage their departments. Providing customer services makes managers believe that the auditors are being sincere when they say “we’re here to help.” During this session, the presenter will demonstrate how Kennesaw State University (KSU) transformed its internal audit department by developing and implementing four highly successful customer services.

After attending this session, participants will be able to: Describe the benefits that customer services add to both the organization and the internal audit department.

Demonstrate how customer services can reduce numerous types of risks in a much shorter period of time than would be possible with just assurance audits.

Explain the developing and promoting customer services that will be a good fit for your organization.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Managing Advisory Services Prerequisites: Experience as internal auditors in a supervisory position or who lead a one-person department

WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

E.5 Best Practices for the ACUA Community Sharon M. Kurek, Director of Internal Audit, Virginia Tech Brian Mikell, Chief Audit Executive, University of Florida The Best Practices Committee members strive to identify topics and issues of concern for the ACUA community and researches identified issues. In addition to the biennial salary survey, the committee released two topical white papers during the summer for the ACUA community focused on (1) Quality Assurance Reviews: Full QARs vs. Independent Validation of Self-Assessments, and (2) Risk Assessment Process for Developing an Audit Plan. This session will provide an overview of these white papers, seek feedback on the committee’s work and solicit future topics of focus to ensure the committee is properly serving the ACUA community.

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS After attending this session, participants will be able to: Identify best practices related to QARs and annual audit plan development.

Describe input on future topics of focus for best practice guidance.

Compare suggestions on how to implement best practices within their audit functions.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Auditing Prerequisites: Experience with annual audit plan development; quality assurance reviews

WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

E.6 Follow the Yellow Brick Road…

Not the Rabbit Hole…to an Effective Individual Audit Risk Assessment Toni Stephens, Executive Director, Audit and Compliance, University of Texas at Dallas Audit and Compliance at University of Texas at Dallas has developed an individual audit risk assessment format for auditors to use that is very efficient and easy to understand. This presentation will cover audit standards, ways to determine risks (including the ACUA Risk Dictionary), the new risk assessment format and how to develop an audit program based on the assessment. A case study on self-assessment of an internal audit office departmental risk assessment will be shared.

After attending this session, participants will be able to: Identify the professional standards relating to risk assessment.

Describe risks and different ways to gain an understanding of risks.

Utilize the tools developed to prepare a risk assessment for any type of audit assignment.

Develop an audit program based on risk assessment.

Conduct a case study using the tools discussed by conducting a risk assessment on an internal audit department.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

E.7 Assessing the Risks of Global Operations: Where to Start?

Edward Lee, Partner, KPMG, LLP Lisa Woods, Senior Manager, KPMG, LLP Many higher education institutions are looking to take advantage of international growth opportunities. When global higher education initiatives are undertaken inconsistently or without sufficient due diligence, the result may be an under

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appreciation for the complexity of the overseas operating environment, inconsistent application of policies/procedures and gaps between the organization’s desired and actual states of compliance. Without an overarching governance and oversight model in place at the institutional level, these initiatives can create unexpected risk and complications. We’ll explore the role that internal audit can play in identifying, prioritizing and mitigating these risks.

After attending this session, participants will be able to: Explain the potential role of internal audit in globalization.

Identify a variety of approaches to relative risk prioritization.

Systematize an approach to remediating past risk, monitoring on-going risk and evaluating future risk associated with international activity.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

E.8 Segregation of Duties Review: A Joint Project by Internal Audit and the Controller’s Office Blanca A. Malagon, Interim CAE, University of Miami, Internal Audit Office Partnering with other departments is a key element of a successful audit function. This session explores the benefits and challenges of a joint project conducted by Internal Audit and the University’s Controller. The project dealt with a general segregation of duties review across various academic and key central non-academic areas within the University. The project aimed to determine if internal controls were sound and to ascertain that no one individual had complete control over the financial activity of a given area.

After attending this session, participants will be able to: Recognize the challenges of coordinating and managing a University-wide internal control review project co-led by Internal Audit and the Controller’s Office.

Utilize tools to help identify control weaknesses in the Business Office of academic areas.

Develop and report formats that could be used as a communication tool with senior management.

Identify additional benefits of conducting such a project.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

 FRAUD & INVESTIGATIONS  MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

F.1 Getting the Truth Joe Koenig, Owner, KMI Investigations, LLC Getting the truth is not easy. We learn at an early age to tell partial truths to avoid telling complete lies. Precise communication prevents and uncovers partial truths. Imprecise communication nurtures deception. Developing special skills will help find the truth. The attendee will learn these skills through lecture and examples.

After attending this session, participants will be able to: Recognize and interpret partial truths.

Understand the importance of proper question structure to ascertain the whole truth.

Acquire the truth through proper questioning and analysis.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

F.2 What Could Possibly Go Wrong with a Research Grant?

Mike Batson, Director of Internal Audit, Tennessee State University A revitalized ethics and fraud awareness program directly generated numerous new tips and investigations. One of these tips prompted a multi-state investigation involving travel and payroll fraud, conflicts of interest and data manipulation, all wrapped up in one ill-fated, multi-million dollar federal grant. The presenter will discuss the fraud awareness and ethics programs that led to this and other investigations, while it follows this case from tip to sentencing.

After attending this session, participants will be able to: Develop innovative and practical new methods to increase the effectiveness of fraud awareness and reporting on their campus.

Recognize aspects of research projects that may have increased susceptibility to fraud or abuse.

Identify and facilitate implementation of controls that can mitigate the risks of fraud in research grants.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

F.3 Making the News for All the Wrong Reasons!

Craig A. Anderson, Deputy Director, Virginia Commonwealth University Mary M. Barnett, Investigations and Special Projects Auditor, Virginia Community College System Frauds can present huge challenges and hugely rewarding results – and since every fraud is different, it’s sometimes hard to carry the lessons forward. The presenters have investigated many frauds, both together and separately, and will use a series of real-life “war stories” to illustrate how frauds begin, how they can be prevented and stopped, and how to best investigate and prosecute. Topics will include working with law enforcement at the college, local and state level, and how to address the challenges of working with a state-wide oversight agency such as an Inspector General.

After attending this session, participants will be able to: Recognize and list “red flags” for fraud and understand the importance of following up on even small discrepancies and questions.

Approach and analyze potential frauds with professional skepticism and effectively utilize tools for finding and investigating frauds.

Report and work with front-line management to mitigate fraud risk.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

F.4 If You Listen Carefully…They Will Tell You! Craig A. Anderson, Deputy Director, Virginia Commonwealth University Melissa B. Hall, Associate Director, Georgia Institute of Technology Whether your office allows or State law dictates the practice of audio recording investigation interviews, you can learn a lot about the truthfulness of your subject. If you listen carefully, they will tell you not just in the words they say, but how they say it, including non-verbal cues and choice of words. In this session you will learn the best practices for both audio recorded and non-recorded investigation interviews, including how to get what we all want…THE TRUTH! Join us for this exciting session where we present both sides of the topic, including actual audio clips from investigation interviews. Come ready to share your office perspectives as well.

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After attending this session, participants will be able to: Explain which states allow for audio recording without disclosure as well as what your fellow ACUA members practice.

Recognize and analyze verbal and non-verbal indicators of deception.

Report best practices for conducting and documenting audio-recorded and non-audio recorded investigation interviews.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

F.5 Data Analytics for Fraud Prevention and Detection Jeremy Clopton, Senior Managing Consultant, BKD, LLP Higher education institutions generate an enormous amount of transactional and attribute-based data every day. This creates a need for an effective and efficient solution for analyzing the data to uncover potential fraud, waste and abuse. Data analytics is that solution. This session will cover what data analytics is, common areas of application and case study examples of data analytics in action. Finally, the session will conclude with a discussion on how continuous auditing can help your organization use data analytics to take a proactive approach to fraud detection and prevention.

After attending this session, participants will be able to: Identify common areas of data analytics applications and how analytics can help an organization take a proactive approach to fraud detection through continuous auditing.

Explore and explain how data analytics has been used to uncover various frauds.

Implement data analytics in an organization using the six-phase process.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

F.6 Distance Education Fraud Emiko Abe, Risk Mitigation Manager, Ashford University This presentation will assist the attendee in understanding: ÌÌWhat is distance education fraud ÌÌMost common/recent trends

ÌÌChallenges that institutions of higher education currently face in addressing these issues ÌÌTools that institutions have established to effectively combat fraud ÌÌRegulatory changes imposed by the Department of Education ÌÌRecommendations from the Office of the Inspector General ÌÌAudit findings from the Office of the Inspector General 2014 report ÌÌRisk Assessment models After attending this session, participants will be able to: Identify fraud risks related to distance education.

Analyze and develop audit programs related to the identified risks.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

F.7 Putting the Freud in Fraud Jonathan Marks, Partner/Leader, Fraud, Ethics, and Anti-corruption Services, Crowe Horwath, LLP Deterring today’s white-collar criminal requires understanding behavioral predictors and adding new elements to the traditional fraud triangle.

Jonathan Marks presents a new perspective on fraud – one that takes into account five elements that are psychologically rooted.

After attending this session, participants will be able to: Describe some of the social characteristics of a fraudster.

Gain basic insight into profiling, which is often confused with stereotyping.

Identify some of the key environmental elements that increase the risk of fraud.

Describe practical insight on how to improve your fraud risk assessment by including the human element.

Demonstrate how to take your fraud risk management program to the next dimension.

Report a new perspective on “red flags” and how they can be used in the fight against fraud.

Identify ways to fend off fraud with a pre-emptive plan aimed at preventing and detecting fraud by leveraging a practical antifraud framework, and a perspective on ethics and skepticism.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Behavioral Ethics Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

F.8 Campus Fraud Investigations: How to CYA with Your JD Jana Briley, Chief Audit Officer, Georgia Southern University Maura Copeland, Chief Legal Affairs Officer, Georgia Southern University Fraud investigations leaving you down and out?

Auditors shouldn’t have to face fraud allegations and investigations alone. This interactive session will provide audit professionals with best practices on how to attack fraud investigations with the aid of legal counsel and triage support.

Session presenters will provide you with useful, real-life campus legal insight to ensure legal risks are mitigated during fraud investigations.

After attending this session, participants will be able to: Build an effective triage team and fraud allegation response plan.

Identify the legal elements of fraud and when to turn over the case to law enforcement.

Identify best practices and navigate through fraud investigations while mitigating legal risks and maximizing the institution’s position.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Auditing Prerequisites: None

 ROUNDTABLES, SPECIALIZED  KNOWLEDGE & SMALL SHOP RESOURCES MONDAY, SEPTEMBER 15, 2014

10:30 a.m. – 12:10 p.m.

G.1 Large Campus Roundtable (9+ Auditors) Don Guyton, Chief Audit Executive, University of Houston System Chief audit executives and directors who manage internal audit functions at large public and private universities will gather and discuss important topics of common interest. Participants at this roundtable will compare notes and exchange solutions to the problems they face. Prior to the conference the facilitator will poll participants to identify and prioritize discussion topics.

The objectives will include enhancing the knowledge of participants to audit issues affecting large colleges and universities.

After attending this session, participants will be able to: Explain common risks, emerging trends and audit best practices.

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Demonstrate shared experiences, information and results of the group’s own focused efforts to improve valued resources on their campuses.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

1:10 p.m. – 2:50 p.m.

G.2 Using Data-Driven GRC Methodology to Transform the Value of Your Audit Team within Your Institution Dan Zitting, Vice President, Product Management and Design, ACL This session will give participants meaningful takeaways to implement a data driven Governance, Risk, Compliance and Audit process within their departments. By analyzing transactional data using tools such as ACL, attendees will gain a better understanding of how more robust and fully automated assessment of risks and controls can be integrated into the audit process.

Knowledge of ACL is not needed to attend this session, however participants using ACL might benefit from this session as plenty of time will be allowed for discussion.

After attending this session, participants will be able to: Identify key challenges in evaluating risk and control in today’s higher education environment including complexity, people and technology.

Compare and analyze how transactional data can be fully integrated into audit processes in order to assess and monitor institutional risk.

Demonstrate the process and next steps to visually illuminate material risks and opportunities meaningful to your institution’s executive leadership.

Demonstrate meaningful applications of ACL and other tools to advance data driven GRC processes.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

MONDAY, SEPTEMBER 15, 2014

3:20 p.m. – 5:00 p.m.

G.3 A Peer-to-Peer Collaborative Model for Small Campuses Allen Amyotte, Director, Internal Audit, University of Calgary Lisa Gaetano, Director, Internal Audit, Western Carolina University Monique Taylor, Director, Internal Audit, University of North Carolina Asheville

Sonya von Heyking, Director, Internal Audit, University of Lethbridge Attendees will learn about key considerations in establishing and sustaining a peer-to-peer collaboration between internal audit shops.

Attendees will learn about the documents and forms to have in place to facilitate the collaboration, ways to bolster adherence to the standards and the risks auditors face when reviewing work papers in a virtual environment. In addition, the panel will share practices for collaboration in setting the annual audit plan, scoping and planning individual engagements, cross-training staff and leaders and sharing audit shop resources.

After attending this session, participants will be able to: Recognize areas within internal audit plans where internal auditors can work with another audit shop.

Assess and leverage the relative strengths of two distinct internal audit shops for greater efficiency.

Design and build relationships based on diverse skill sets, experience and mutual commitment to serving stakeholders.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

WEDNESDAY, SEPTEMBER 17, 2014

10:30 a.m. – 12:10 p.m.

G.4 NCAA D1 Roundtable Justin T. Noble, Audit Director, Texas Tech University System NCAA compliance is in a state of intense change.

Navigating these changes will require audit shops to be nimble and have effective working relationships with their athletic programs. This session will include group discussion on emerging topics and trends in the NCAA Division 1 programs. Attendees will be polled before the session in order to determine the best scope for the discussion.

After attending this session, participants will be able to: Describe common risks, emerging trends and audit best practices in NCAA compliance reviews.

Report shared experiences, information and results of the group’s efforts to improve NCAA compliance activities on our campuses.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Specialized Knowledge and Applications Prerequisites: None

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

TRACK SESSIONS WEDNESDAY, SEPTEMBER 17, 2014

1:10 p.m. – 2:50 p.m.

G.5 The ACUA Risk Dictionary: Using the ACUA Risk Dictionary to Conduct Audit Projects Laura Buchhorn, Audit Manager, University of Texas at San Antonio J. Richard Dawson, Executive Director, University of Texas at San Antonio Kimberly F. Turner, Chief Audit Executive, Texas Tech University System It’s easier said than done. We’ve all heard the theory that the creation of an audit program specific to any high profile issue at your campus starts with analyzing and assessing risks and not from obtaining an audit program from a colleague at another institution. But how is turning risks into an audit program completed in realistic, non-theory terms?

The speakers will highlight their successful methods of creating meaningful audit programs from the ACUA Risk Dictionary at two institutions. The attendees will learn two realistic approaches that could work back home at their institutions.

The speakers will start with showcasing the risks and controls in the ACUA Risk Dictionary and will walk the attendees through real-life examples of utilizing those risks with departments on their campus, to begin conversations about risk.

The speakers will also highlight a three-dimensional risk assessment process that worked well on their campus after a construction fraud was discovered.

After attending this session, participants will be able to: Extract risks and controls from the updated ACUA Risk Dictionary software.

Apply those risks and controls as a starting point to create audit objectives.

Build audit procedures to answer those audit objectives.

As a bonus, attendees will be the first to receive updates on the progress of keeping the Risk Dictionary risk and controls current and relevant.

Knowledge Level: Basic Advanced Preparation: None Field of Study: Auditing Prerequisites: None

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WEDNESDAY, SEPTEMBER 17, 2014

3:20 p.m. – 5:00 p.m.

G.6 Roundtable for Small Audit Departments (1-3 Auditors) Stefanie Powell, Interim Director, Internal Audit, University of North Carolina Wilmington Trisha Silvasy, Director of Internal Audit, Saint Joseph’s University Ever feel like you are running in circles and never getting anything done? This session will focus on solutions for achieving success and maintaining forward progress as a small audit shop. Participants will engage in interactive discussions of topics such as leveraging resources, building relationships across the organization, utilizing continuous auditing, adhering to the IIA Standards and other auditing topics of interest to the group.

After attending this session, participants will be able to: Describe strategies for increasing audit coverage by a small audit shop.

Explain ways to enhance communication by Internal Audit.

Describe unique methods for better achieving conformance with the IIA Standards.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Auditing Prerequisites: Experience with working in internal audit, preferably in higher education

THURSDAY, SEPTEMBER 18, 2014

8:00 a.m. – 9:40 a.m.

G.7 Roundtable for Mid-Sized Audit Departments (4-8 Auditors) Heather Lopez, Director, Internal Audit, Washington State University The facilitator will discuss issues facing internal audit shops that have four-to-eight professional staff members. Before the conference, participants will be surveyed by email to identify discussion topic interests. Participants will hear how other audit shops of similar size are addressing issues of concern while gaining knowledge of best practices that will assist in enhancing audit department development.

After attending this session, participants will be able to: Identify and adopt best practices that will benefit their mid-sized shop.

Develop and strengthen their mid-sized audit shop professional network.

Knowledge Level: Overview Advanced Preparation: None Field of Study: Business Management and Organization Prerequisites: None

THURSDAY, SEPTEMBER 18, 2014

10:10 a.m. – 11:50 a.m.

G.8 Auditing IT in Small Shops Panel Discussion Mike Cullen, Senior Manager, Baker Tilly Steve Kieff, Associate Director of IT Audit, Baylor University Emily A. Knopp, Audit Director, Angelo State University, Member of Texas Tech University System Trisha Silvasy, Director of Internal Audit, Saint Joseph’s University Information Technology (IT) at higher education institutions can be a challenging and complex area, especially since many colleges and universities have multiple decentralized IT units, must address a myriad of IT risks such as data security and privacy and face enormous changes as more operations/processes are automated, outsourced (e.g., cloud) and mobilized (e.g., bring your own device). As such, auditing IT is a challenge across the Internal Audit discipline as organizations must validate safeguards that are in place for the confidentiality, availability and integrity of data while following IIA practice standards. This becomes even more challenging for small shops with limited resources. This panel will incorporate individuals with varying perspectives from institutions across the country to discuss the challenges, practices and experiences of conducting IT audits in small internal audit shops in an effective manner. The panel will discuss specific techniques and methods that internal auditors in small shops can leverage in executing IT audit practices.

After attending this session, participants will be able to: Describe IT audit good practices, lessons learned and how to work with subject matter experts.

Incorporate current and emerging IT risks (e.g., data security, cyber threats, cloud) into risk assessment and audit work plans.

Implement methods for planning and scoping IT audit activities in a small shop environment using various types of resources.

Knowledge Level: Intermediate Advanced Preparation: None Field of Study: Auditing Prerequisites: Experience with auditing

LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

HOTEL & GROUND TRANSPORTATION INFORMATION

G

lamour isn’t confined to Hollywood. The Hyatt Regency Century Plaza has been the luxury hotel of choice for luminaries and dignitaries worldwide for over 45 years. Perfectly situated on the fashionable West Side of Los Angeles, California, adjacent to Beverly Hills, the elegant, iconic hotel offers easy access to all the sights of this vibrant city. Set on seven lush acres with spacious and recently-renovated guestrooms, the worldclass Equinox spa and fitness center and state-of-the-art meeting and event facilities, Hyatt Regency Century Plaza is a welcome retreat in the midst of the city. Travel to nearby Hollywood for a movie premiere, stroll along Rodeo Drive or walk next door to the Westfield Century City mall to explore fantastic shopping, dining and entertainment.

RESERVATIONS Please make reservations directly with the Hyatt Regency Century Plaza by clicking the link for hotel reservations on the ACUA Annual Conference web page (https://resweb.passkey.com/go/ACUA). If you need to change your reservation, please call 1-888-4211442. Be sure to mention that you are attending the ACUA Annual Conference to receive the group room rate listed below.

Check-in time is 3:00 p.m. and check-out time is 12:00 p.m.

ROOM RATE: $179 single/double, plus tax (15.59%) The cut-off date for reservations is Sunday, Aug. 24, 2014.

If booking rooms for your institution, please do not reserve more than needed. Last-minute room cancellations cause other attendees to not be able to stay in the conference hotel and the organization to pay penalties.

Hyatt Regency Century Plaza  2025 Avenue of the Stars Los Angeles, CA 90067

TRANSPORTATION TAXIS Taxis from the airport are approximately $35 each way, plus gratuity.

SHUTTLE SERVICE The Hyatt Regency Century Plaza does not provide shuttle service. Shuttles are available through Super Shuttle. Please visit http://www.supershuttle.com/default.aspx?GC=ACUAS and use the code “ACUAS” for a 10% discount on shared rides.

PARKING Valet Parking – $38 per day, per vehicle and includes in/out privileges Self-Parking – available offsite with no in/out privileges at the following rates: Sunday – Friday: $30 per day Friday (after 2 p.m.) – Sunday (until 5 p.m.): $15 per day Please speak with the concierge for more information on location and costs.

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LLEGE AND UNIV ER SIT Y AUDITOR S 58 TTHH ANNUAL CONFERENCE A SSOCIATION OF CO SEP TEMBER 14 -18, 2014 H YAT T REGENC Y CENTUR Y PL A Z A LOS ANGELES, C ALIFORNIA

ANNUAL CONFERENCE INFORMATION IMPORTANT DATES:

EARLY REGISTRATION DEADLINE: AUG. 4, 2014 LATE REGISTRATION DEADLINE: AUG. 25, 2014 ON-SITE REGISTRATION: AFTER AUG. 25, 2014

Registrations processed on-site may cause a delay at the time you check in at the registration desk. If you need to register after Aug. 25, 2014, please bring your completed registration form and payment directly to the conference.

WHO SHOULD ATTEND Internal Auditors, Risk Managers, IT Security Professionals, Chief Business Officers, Controllers, Ethics and Compliance Auditors, Governmental Auditors and IT Auditors

FULL REGISTRATION FEES INCLUDE: Instructional materials and handouts Sunday Opening Reception Daily Continental Breakfasts Daily Refreshment Breaks Monday and Wednesday Luncheons Monday Off-Site Dinner Event Wednesday Dinner

SINGLE DAY REGISTRATION FEES INCLUDE: Monday or Wednesday: ÌÌInstructional materials and handouts ÌÌContinental breakfast, refreshment breaks, luncheon and evening dinner event ($365)

Tuesday or Thursday: ÌÌInstructional material and handouts ÌÌContinental breakfast and refreshment breaks ($210)

GUEST REGISTRATION FEES INCLUDE: Sunday Reception Monday Off-Site Dinner Event Wednesday Dinner

REGISTRATION CONFIRMATION For those registrations received prior to Aug. 25, 2014, ACUA will send a confirmation letter by email or U.S. mail.

When you receive your confirmation letter, please check the spelling of your name, address and the events for which you have registered to ensure that they are correct. If there is an error, please contact Susan Hime at the ACUA Executive Office at 913-895-4784. The information on your confirmation letter will be the information used for your name badge.

If you do not receive a confirmation letter within three weeks of registering, please contact our office to confirm receipt of your registration.

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REGISTRATION CANCELLATION POLICY Written notice of cancellations received before Aug. 4, 2014, will be fully refunded.

Cancellations received from Aug. 5, 2014 to Aug. 25, will be refunded less a $100 processing fee. On or after Aug. 26, 2014, cancellation refund requests will be considered on a case-by-case basis.

Substitution of registrants is allowed.

QUESTIONS? For more information about our cancellation policy, complaints or questions about registering, please contact the ACUA Executive Office at 913-895-4620 or via email acua-info@goAMP.com.

L L EGE A N D U NI V E R SIT Y AU DITO R S 58 TTHH A N N UA L CO N FE R E NC E A S S O C I AT I O N O F C O S E P TE M B E R 14 -18 , 2014 H YAT T R EGE NC Y CE NT U R Y PL A Z A L O S A N GE L E S , C A L IFO R NI A

Please use a separate form for each registration; a photocopy of original is acceptable. Please type or print and be sure to include your email address. To register online, please visit the Annual Conference Web page of the ACUA website at www.acua.org.

REGISTRATION FORM STEP 1 – NAME BADGE & ROSTER INFORMATION (List as you would like to appear on your name badge)

Name__________________________________________________________________________________________________________________________ Preferred First Name for Badge_____________________________________________________________________________________________________ Job Title (limited to 35 characters)___________________________________________________________________________________________________ Institution_______________________________________________________________________________________________________________________ Mailing Address__________________________________________________________________________________________________________________ City, State/Province________________________________________________ Zip Code___________________________ Country_____________________ Phone___________________________________________________________ Fax____________________________________________________________ Email (required)_____________________________________________________________________________________________________________ Are you a first-time attendee?  Yes

 No Are you interested in being a proctor?  Yes  No  Check here if you are a member of the Association of Healthcare Internal Auditors (AHIA) ACUA fully complies with the legal requirements of the ADA and the rules and regulations thereof. Please specify any special needs or dietary needs/ allergies:  Vegetarian  Vegan  Gluten Free  Diabetic  Kosher  Other:

STEP 2 – LIABILITY WAIVER AND EMERGENCY CONTACT

Please read and sign. I agree and acknowledge that I am undertaking participation in ACUA events and activities as my own free and intentional act and I am fully aware that possible physical injury might occur to me as a result of my participation in these events. I give this acknowledgement freely and knowingly and that I am, as a result, able to participate in ACUA events and I do hereby assume responsibility for my own well-being. I am aware that photographs will be taken during the conference and may be published in the College and University Auditor or on the ACUA website.

Signature Date Emergency Contact Name/Relationship/Phone

STEP 3 – REGISTRATION FEES

Received by August 4 ACUA Member – Full Conference  $950 Non-Member Institution – Full Conference  $1,100 Single-Day registration – Member Mon or Wed Single-Day registration – Member Tue or Thu Single-Day registration – Non-Member Mon or Wed Single-Day registration – Non-Member Tue or Thu

Received by August 25  $1,100  $1,250

 $365

 $365

 $210

 $210

 $415

 $415

 $235

 $235

Single-Day Registrants only. Please indicate which day(s) you plan to attend:  Monday, September 15  Tuesday, September 16  Wednesday, September 17  Thursday, September 18

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Tuesday Bonus Sessions (pick only one choice)

Gaining Deeper Insights with IDEA Data Analysis

 $595  $50

Demystifying the New Uniform Guidance: Key Concepts and the Role of Internal Audit

 $50

CIA Exam Preparation Course

 Guest Registration

$200 (includes Opening Reception, Monday Off-Site Dinner Event and Wednesday Dinner) Guest Name:

Registrations received after August 25 will be processed on-site.

L L EGE A N D U NI V E R SIT Y AU DITO R S 58 TTHH A N N UA L CO N FE R E NC E A S S O C I AT I O N O F C O S E P TE M B E R 14 -18 , 2014 H YAT T R EGE NC Y CE NT U R Y PL A Z A L O S A N GE L E S , C A L IFO R NI A

STEP 4 – SESSION/EVENT REGISTRATION SESSION REGISTRATION

STEP 6 – SEND YOUR REGISTRATION

To register, complete this registration form and return it, along with the appropriate registration fee to:

Choose only one track per session (see matrix).

Session 1 Session 2 Session 3 Session 4 Session 5 Session 6 Session 7 Session 8 PLEASE INDICATE WHICH EVENTS YOU WILL BE ATTENDING

 First-Time Attendees Reception  Sunday Opening Reception  Monday Luncheon  Monday Off-Site Dinner Event  Wednesday Luncheon  Wednesday Dinner

STEP 5 – PAYMENT INFORMATION

 Check enclosed (please make checks payable to ACUA in U.S. currency via a U.S. bank)

 Purchase Order (PO) enclosed  MasterCard  VISA  American Express  Discover Card No. Exp. Date Name as it appears on the card Signature

Cancellation Policy: Written notice of cancellations received on or before August 4, 2014, will be fully refunded. Cancellations received from August 5 - August 25, 2014, will be refunded less a $100 processing fee. On or after August 26,2014, cancellation refund requests will be considered on a case-by-case basis.

Substitution of registrants is allowed.

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

ACUA Executive Office P.O. Box 14306 Lenexa, KS 66285-4306

 FAX 913-895-4652  Online Registration Registrations can be completed and submitted online via the ACUA website at www.acua.org. A link to the registration form is located on the 2014 Annual Conference Web page under the CPE Events menu.