IIA Today January – February 2012 by The Institute of Internal Auditors

Today A MESSAGE FROM THE INSTITUTE OF INTERNAL AUDITORS

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All of the right pieces for your Career Development Puzzle Enhance your professional value with IIA Certifications: • Distinguish yourself from your peers. • Communicate your depth of knowledge in internal auditing. • Demonstrate your ability to provide assurance, insight, and objectivity. Apply for the Certified Internal Auditor® (CIA®) or one of The IIA’s four specialty certifications today.

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Welcome message Dear IIA Member,

Today PUBLICATION DIRECTOR

Carrie Summerlin EDITOR

Paula Michaels STAFF EDITORS

Lisa Krist Melissa Calhoun Sandra Johnson

Happy New Year! We could not be more excited for 2012. Our feature article shares some of the value-added benefits we are launching this year. I would be remiss not to talk about 2011. It was a banner year for The IIA on many levels. The North American Board spent some significant time over the summer developing a strategic plan to better serve our membership. Here’s a high-level look at the key achievements of 2011 that are propelling us for more enhanced services in 2012. ■■ The IIA conference attendance records hit all-time highs, namely with

CONTRIBUTING EDITORS

Christina Brune ART DIRECTOR

Jon Peters Graphic Designer

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Brandie Tate PRODUCTION MANAGER

Lori Shewack IIA PRESIDENT AND CEO

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Richard F. Chambers, CIA, CCSA, CGAP, CRMA IIA CHAIRMAN OF THE BOARD

Denny Beran, CIA, CCSA, CRMA ■■

IIA Today is a bimonthly publication produced exclusively for members of The IIA. To learn more about this publication, please visit www.theiia.org/IIAToday . We welcome all comments, questions, and feedback. Please send your message to IIAToday@theiia.org and include your name and contact information.

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■■ The Institute of Internal Auditors

the All Star and General Audit Management conferences. The Learning Solutions Department reorganized itself with a new strategic plan and new leader: Bonnie Ulmer, as vice president. Bonnie and her team are working on additional enhancements to our curriculum so it is fresh and current to meet the needs of our members. North American membership has risen to close to 71,000. New Director of Membership Sarah Albright and her team are focused on providing more valued-added benefits: enhanced Member-Only Webinars, increased services to our chapters, and much more. The launch of the Audit Executive Center in late 2010 set The IIA up for success in 2011 by meeting the needs of our CAE members with a robust knowledge center, webinars, peer-to-peer knowledge sharing, and more. In 2011, The Center enrolled and retained 506 members, and it will broaden its reach globally in 2012 with added features. The IIA’s Quality team provided nearly 100 organizations with quality assessments in 2011. Debi Roth, newly appointed director of Quality, has brought diligent leadership to the team with enhanced services and resources to help members meet Standard 1312 (requires organizations to undergo an external assessment at least once every five years). 2012 marks the second five-year anniversary of this standard. In 2011, The IIA set up a special initiative and team to research and design opportunities for The IIA to better support our public-sector auditors. We will be conducting a feasibility study to better understand their needs, with the goal of establishing value-added program services specifically geared toward public-sector auditors. Based on North American and global strategic plans, The IIA is placing more emphasis on advocacy by adding another director to that department and investing significant resources to grow our presence in Washington, D.C.

We are well on our way into 2012 with our primary goal focused on providing you with the tools and resources for success! Kevin Mayeux, Esq. Senior Vice President & Chief Officer, North American Operations The Institute of Internal Auditors Inc., Global Headquarters w w w. t h e i i a . o r g

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News

COSO Releases Updated Framework for Comment The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released for public comment an updated version of its popular Internal Control — Integrated Framework, which is intended to help organizations improve performance with greater agility, confidence, and clarity. COSO worked with PricewaterhouseCoopers and solicited feedback from industry professionals and representatives from academia, government agencies, and nonprofit organizations regarding how the framework could be refreshed. The revised version, which is available for comment until March 31, 2012, retains the core definition of internal control and the five components of a system of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. However, it includes revisions aimed at helping today’s organizations better adapt to increasing complexity and pace of change, mitigate risks to the achievement of objectives, and provide reliable information to support sound decision making. One of the most significant enhancements is the codification of internal control concepts introduced in the original framework into 17 principles and supporting attributes that further support organizations as they apply judgment in managing risk and improving performance in an increasingly complex and rapidly changing environment. Visit www.ic.coso.org to download a copy of the proposed updated framework.

IPPF Oversight Council Releases Annual Report The International Professional Practices Framework Oversight Council (IPPFOC), an independent body that evaluates and advises on the adequacy and appropriateness of The IIA’s standards- and guidance-setting processes, has released its first public report. Formed one year ago at the request of The IIA, the oversight council’s mission is to increase global stakeholder confidence in The Institute’s activities related to the IPPF, which comprises the International Standards for the Professional Practice of Internal Auditing (Standards) and other mandatory and strongly recommended guidance. The IIA’s goal with the IPPFOC is to ensure that the manner in which 4

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its standards and guidance are created is effective, fair, transparent, and in the public’s and their stakeholders’ best interests. This first annual report includes: ■■ The council’s scope of responsibilities. ■■ Information regarding the development of a process to inspect, observe, and recommend standards- and guidance-setting processes. ■■ Recommended changes to the International Internal Audit Standards Board. IIA members can download this report from www.theiia.org/guidance .

New IPPF Guidance Released

New Practice Advisory Issued on Root Cause Analysis The IIA has issued a new Practice Advisory to help internal auditors comply with Standard 2320: Analysis and Evaluation, which requires internal auditors to base their conclusions and engagement results on appropriate analyses and evaluations.

New Practice Guide Addresses Relying on Others When evaluating recommendations from other assurance providers, how do you determine the reliability of their results? To help you with this challenge, The IIA’s IPPF has released a new practice guide — “Reliance by Internal Audit on Other

News

Assurance Providers,” which provides a principles-based approach to valuing the work of others and assessing the reliability of assurance providers.

IIA members can access IPPF Advisories and Practice Guides for free from www.theiia.org/guidance .

Two New IIARF Books Released The IIA Research Foundation (IIARF) Bookstore just released two new books on improving team productivity and advancing organizational governance. Hernan Murdock’s Ten Key Techniques to Improve Team Productivity: A Guide to Developing Your Team’s Full Potential describes how leadership is the essential ingredient for team effectiveness and offers a step-by-step approach, for example: ■■ Hiring the right people. ■■ Communicating with them. ■■ Giving them a compelling ■■ Managing, leading, and vision. delegating. The second book, Advancing Organizational Governance: Internal Audit’s Role, provides how-to guidance on realizing the tremendous opportunities in the area of organizational governance. Author Dean Bahrman offers advice and tools surrounding, for example: ■■ Internal audit’s role in providing assurance design and operating effectiveness. ■■ Key risks and audit steps to take when gathering evidence. ■■ Using capability maturity models.

Supplemental Guidance Defines “Public Sector” The IIA has released new supplemental guidance, titled Public Sector Definition, that is intended to clarify what The Institute means when it uses the sometimes ambiguous term “public sector.” The publication, which is classified as “non-IPPF supported material” because it is not part of The IIA’s International Professional Practices Framework (IPPF) and doesn’t constitute either mandatory or strongly recommended guidance, outlines specific criteria to help readers appropriately classify organizations around the world as being “in the public sector.” IIA members can access The IIA’s supplemental guidance by visiting www.theiia.org/guidance .

2012 International Conference to “Revolutionize Internal Auditing” The July 8 – 11, 2012 International Conference is being held in Boston, MA, and IIA members can save US $600 when you register and reserve a room at one of the conference hotels before February 29. Visit the conference website, www.iia2012ic.org , for exciting conference news including: • Downloadable eBrochure and program-at-a-glance matrix featuring conference highlights. • New speaker announcements: Douglas Peterson, president, Standard & Poor’s; Rebecca Rhoads, vice president and CIO, Raytheon Co., and more. • Complimentary pre-conference sessions on financial services, public sector issues, social media best practices, and educators.

Enter to Win an International Conference Registration Start the year off right by entering IIARF Bookstore Sweepstakes for a chance to win a complimentary registration to The IIA’s 2012 International Conference. Entering is easy. Simply visit www.theiia.org/bookstore and click on the Sweepstakes icon. No purchase is necessary. The deadline to enter is Feb. 29. In addition, you will receive a special coupon good for US $10 off of your next IIARF Bookstore purchase.

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Feature story

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Feature story

s you commit to New Year’s Resolutions for a fresh start in 2012, so too has The IIA begun planning for an exciting New Year, complete with a variety of product and service enhancements to be unveiled in the coming months. “The North American Board has set goals aimed at positioning The IIA in a way that helps ensure that we effectively advance the profession and serve the needs of our membership,” says Kevin Mayeux, senior vice president and chief officer of IIA North American Operations. “We seek to increase awareness of the value that internal auditors bring to their companies, enhance their professionalism, effectively advocate for the profession, improve our service offerings to underserved markets, and to do all of these things in a financially responsible manner.”

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o accomplish these goals, The IIA has embarked on a number of initiatives involving Internal Auditor magazine, the North American website, and The IIA Research Foundation Bookstore, to name a few. The common goal among all these projects is to provide IIA members with more — more value, more convenience, and more professional knowledge — in 2012.

Internal Auditor Redesigned The IIA’s flagship publication, Internal Auditor magazine, is undergoing its first redesign in more than 12 years. The redesign constitutes a significant overhaul of the magazine, presenting a more modern look with additional white space, improved readability, and the inclusion of quick reference charts and graphs. The newly redesigned pages, which will debut in the February 2012 issue, feature more color and a wider variety of design elements, using a mixture of photography and illustration to make the magazine more visually appealing. Still, they maintain the professional appearance that readers have come to expect from the award-winning magazine. “We recognize that the publishing world is changing, and we wanted to create a fresh look that would transition well to electronic delivery,” Editor-in-chief Anne Millage said of the reasoning behind the change. “We’re also shortening our news stories, so they’re quicker bites that are easy to read on the go.” In conjunction with the redesign, Internal Auditor will continue its evolution toward more electronic platforms with the launch of a new mobile app in February, enabling users to access the entire magazine, two popular blogs from InternalAuditorOnline.org , and the magazine’s recently established Twitter feed (@IaMag_IIA) directly on an iPhone, iPad, iPod, or Android mobile phone. Free to IIA members and

magazine subscribers, the app will be available for download from the Android Market or Apple’s App Store. “The app will enable readers to access Internal Auditor content wherever they are, — whether they’re working off site, traveling, or sitting in a coffee shop — as long as their mobile device is on hand,” said Managing Editor David Salierno. The app offers two ways to view the magazine, he added: as a digital replica of the colorful, design-filled printed page, or as a simplified text-only page. “A key benefit of the new app is that it consolidates pertinent, timely information about the internal audit profession so that readers can keep up with current internal audit-related news throughout the day on their mobile device,” said Salierno, who noted that the magazine staff posts relevant news items to Twitter multiple times a day. “Readers can access our blog content, our Twitter feed, and the magazine’s content all in one place — and they can have it wherever they go.”

North American Website Transformed Another greatly-anticipated enhancement coming to North American IIA members in the first quarter of 2012 is the complete redesign of The IIA’s existing website, www.theiia.org , which is part of The Institute’s threephase initiative to transition its web presence to SharePoint and take advantage of the platform’s advanced user-update and collaboration features. Last year’s launch of the new global IIA website, www.globaliia.org , provided North American members with a sneak peek into the design and functionality they will be able to expect from their new North American website. “It’s a cleaner, more contemporary look and feel,”

“We recognize that the publishing world is changing, and we wanted to create a fresh look that would transition well to electronic delivery.”

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Feature story

“We’re able to leverage a whole new taxonomy and a much more robust platform on Sharepoint, which will result in better, more meaningful search results.”

said Hal Garyn, vice president of North American Services for The IIA. The intuitive design and seven megamenus on the site will offer visually appealing second- and third-level navigation, as opposed to a simple drop-down menu, making it easy to drill down into the site quickly and find information with fewer clicks. Visitors to the new North American site also will notice a number of functional improvements, such as the ability to log in to view the site’s member-exclusive content by using an email address, rather than an assigned member identification number. However, one of the most significant changes will be the site’s improved search engine, Garyn said. “We’re able to leverage a whole new taxonomy and a much more robust platform on Sharepoint, which will result in better, more meaningful search results.”

Research Foundation Bookstore Goes Digital This year’s technology-driven advancements also include enhanced digital offerings from The IIA Research Foundation (IIARF). While The IIARF currently offers some select educational products and research in digital format, the plan in 2012 is to implement a strategy that will provide much greater digital access. Having numerous educational products and materials available in both print and digital formats enables The IIARF to deliver research, training, and education instantly to members across the globe. “Digital delivery will help us serve customers globally in a timely manner and avoid high shipping costs,” said Margie Bastolla, vice president of The IIARF. Whether accessed via an iPad, Kindle, or standard-bound book, The IIARF’s educational materials are intended to provide timely, essential information and tools to support and sustain the profession. “Creating options for our members to get the research, education, and training in a

format they need is a top priority,” Bastolla said. “Digital delivery will also enable members to search for specific content in handbooks and reference materials much easier. It’s going to transform how practitioners use these tools.” Sawyer’s Internal Auditing and Quality Assessment Manual, two of the most referenced publications in the internal audit profession, are among the many educational products that soon will be available digitally. Updated versions of these popular books also are expected in 2012. Sawyer’s Internal Auditing, 6th Edition will contain critical changes based on internal audit practices, research, and guidance, including the new International Standards for the Professional Practice of Internal Auditing guidance relating to fraud and information technology. Quality Assessment Manual, 7th Edition will include a more global perspective, based on research the authors have conducted with IIA institutes and members around the world.

More to Come These three initiatives represent just a few of the enhancements The IIA is planning for 2012. Others include improvements to the Audit Executive Center, expansion of the popular monthly Members-Only Webinar series, and increasing activity on The IIA’s new www.AuditChannel.tv . “The IIA is keenly focused on continuing to deliver on our strong member value proposition and become an indispensable resource for internal audit professionals across North America,” said Mayeux. That’s one New Year’s Resolution that will remain unbroken throughout 2012 and in the years ahead.

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Calendar

2012

March 2012 5 – 8 / Seminar Las Vegas, NV

Ten of our most popular courses will be facilitated in Las Vegas, including Beginning Auditor and Audit Manager Tools and Techniques; Risk-based Auditing: A Value Add Proposition; Small Audit Shop – Challenges, Opportunities, and Emerging Practices; and the premiere offering of Operational Auditing: Influencing Positive Change.

5, 7, 9, 12, 14, 16 / Virtual Online Seminar Enterprise Risk Management: An Introduction

5, 7, 9, 12, 14, 16 / Virtual Online Seminar Risk Based Auditing: A Value Add Proposition

12, 13 / IIA/Deloitte Seminar

Computer-Assisted Audit Techniques, Washington, D.C.

12, 14, 16, 19, 21, 23 / Virtual Online Seminar Operational Auditing: Influencing Positive Change

Training a group of five or more? Let us come to you with customized On-site Training.

12 – 15 / Virtual Online Seminar Statistical Sampling for Internal Auditors

19 – 21 / General Audit Management Conference Gaylord Palms / Orlando (Kissimmee), FL

19 – 22 / IIA/Deloitte Seminar Auditing PeopleSoft, Dallas, TX

20, 22, 27, 29, April 3, 5 / Virtual Online Seminar Assessing the Risk and Reliability of Performance Information

Visit www.theiia.org/Training for additional details, and log in as an IIA member to enjoy exclusive discounts when you register!

The Essential experience for audit executives

2012 General Audit Management (GAM) Conference Join the more than 750 senior-level auditors at the profession’s gold-standard conference in Orlando, FL. In 2011 GAM was a sell-out event, and the 2012 program will all but guarantee that it will follow suit, so register today! www.GAM2012.org

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Courses, dates, and locations are subject to change without notice.

Calendar

3, 5, 10, 12 / Virtual Online Seminar Audit Report Writing

17 – 20 / Seminar Atlanta, GA

Thirteen is a lucky number . . . that’s how many courses The IIA is offering in Atlanta, including Enterprise Risk Management: An Introduction, Internal Audit Quality Assessment: Establishing Your QA and Improvement Program, Operational Auditing: Influencing Positive Change, and Internal Auditing for Fraud (IIA/Deloitte).

9, 11, 16, 18 / Virtual Online Seminar Control Self-assessment: An Introduction

10, 12, 17, 19 / Virtual Online Seminar

A New Service Model: Auditor Roles in Government Performance Measurement

10, 12, 14, 17, 19, 21, 24, 26, 28, May 1, 3, 5 /

Virtual Online Seminar

2012

APRIL 2012

CIA Learning System Comprehensive Instructor-led Course - Part 3

Did you know you can earn free CPE every month when you participate in The IIA’s members-only Webinars?

11 – 13 / Gaming Conference The Mirage / Las Vegas, NV

16 – 19 / IIA/Deloitte Seminar Introduction to IT Auditing (IIA/Deloitte)

23 - 26 / IIA/Deloitte Seminar Auditing JD Edwards (IIA/Deloitte)

30 – May 3 / IIA/Deloitte Seminar SAP ERP Technical Audit (IIA/Deloitte)

IIA Members Enjoy THESE Training Benefits 1. 2. 3. 4. 5.

Exclusive IIA member pricing. Early-registration discounts. Customizable On-site Training delivered to your organization. Four-for-three seminar savings and group discounts for select IIA conferences. Discounted IIA Research Foundation Bookstore purchases during your event, including free shipping. Visit www.theiia.org/LearningSolutions .

Courses, dates, and locations are subject to change without notice.

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REsearch

How Are You Delivering

Insight? The IIA provides extensive guidance and information regarding internal auditors’ “The world is changing before our eyes, and so is roles in assurance and how to remain objecthe role of internal auditing. Management and govtive when conducting their work. However, there was a need to better understand how erning bodies have increasing expectations, which they can deliver enhanced insight into their is great news for internal audit professionals who organizations’ strategic risks and opportunities. “CAEs need to not only have a seat at can deliver excellence by focusing on internal authe table, but already know what’s going to dit’s value proposition: Internal audit’s value lies be discussed at the table,” Richard Chambers, in its ability to deliver assurance, objectivity, and CIA, CRMA, CGAP, CCSA, global president and CEO of The IIA, makes clear. “By having insight,” says IIA Chairman of the Board Denny a peripheral view of the issues affecting strategy Beran, CIA, CRMA. “This insight is provided and risk, chief audit executives can bring unique insight to the table and provide the objective assessthrough our ability to be catalysts and break ments and solutions needed at the top. The IIA is down the silos within our organizations, here to provide practicable information and guidance that empower CAEs to deliver timely insight.” as well as by getting groups together to

talk about common issues that can help companies be more effective and efficient.” 12

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With that in mind, The IIA Research Foundation (IIARF) launched a study to shed light on the subject, resulting in The IIARF’s recently released report, Insight: Delivering Value to Stakeholders.

REsearch

“The IIA is here to provide practicable information and guidance that empower CAEs to deliver timely insight.”

To arm chief audit executives (CAEs) with practical and actionable information around insight, authors Patricia Miller and Tara Smith, of Deloitte & Touche, explored the subject from multiple angles. They completed an Internet survey of related literature and research, issued a broad survey to CAEs and stakeholders in several countries, and conducted in-depth follow-up interviews based on survey responses. With 358 survey participants — including CAEs, board members, and senior management in 39 countries — the report provides a global snapshot of: ■■ Stakeholders’ views on whether internal audit should and is delivering insight, and with what regularity. ■■ Key enablers or hindrances to insight delivery. ■■ Specific examples and approaches to the delivery of insight.

“The project confirmed some things that we expected,” says IIARF board of trustee member Wayne Moore, who noted that nearly 90 percent of survey participants agree with The IIA’s definition of insight, and the same number agree that internal auditing should provide insight as defined. However, only 71 percent of participants say that internal audit functions provide insight. “Some results that were a bit of a surprise were that board members graded internal auditors as well or better than internal auditors graded themselves, while executives graded them much lower,” Moore adds. During follow-up interviews, a key theme emerged as to why the gap exists; participants pointed to internal auditors’ lack of general management and operational experience. Respondents indicated this lack of experience hinders internal audit’s ability to understand their reality and therefore deliver meaningful insight.

The complete report, Insight: Delivering Value to Stakeholders, can be downloaded for free from The IIARF Bookstore: www.theiia.org/bookstore/product/ insight-delivering-value-to-stakeholders-1587.cfm .

The report does not leave readers merely to ponder this barrier. Instead, it provides workable guidance on how to overcome it. In fact, Chapter 6 details five “next steps” for CAEs to enhance insight delivery: ■■ Meet with your stakeholders routinely. ■■ Consider the importance of reporting relationships and sufficient organizational independence. ■■ Align the internal audit mission and focus with the agreed expectations. ■■ Refocus your internal audit approach to agree with the mission. ■■ Assess your leadership skills and communication style. “We hope CAEs use the information provided to thoughtfully self-assess their functions, consider the applicability of the examples provided by other CAEs, discuss expectations with their stakeholders, and ultimately strive to enhance insight delivery within their organizations,” says Miller. If there is one take-away CAEs should glean from the report, she says it is this: “You have to be a proactive, well-informed, articulate, business- and managementknowledgeable, and sometimes courageous leader to demonstrate insight delivery to all stakeholders.” “This report offers a critical message to our internal audit leaders: Delivering effective insight requires a well-rounded business-oriented acumen, beyond our internal audit practices,” Chambers urges. “If CAEs can’t provide insight relevant to their stakeholders, they’ll never be recognized as a key player in making impactful improvements.” Patty Miller offers some additional cautionary words she hopes CAEs will use to fuel their passion for making a meaningful contribution: “We need to remind ourselves and our teams routinely that our job is to be a positive catalyst to business improvement, not just to test controls. And we need to think about whether our measurements, policies, procedures, or messages reinforce the wrong behavior. If the primary focus is on hitting the budget and not on delivering value, we’ll never get there.” w w w. t h e i i a . o r g

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special feature

Onward to the Next 70 December marked the end of a year-long celebration of The IIA’s 70th anniversary. Since January 2011, The Institute has enjoyed reflecting on seven decades of achievement with a campaign that both commemorated The IIA’s long history and generated greater awareness of the role The Institute has played in the growth of the profession. The numerous activities throughout the year invited our worldwide membership to join in and be a part of the celebration.

Activities included: ■■ A 70th-anniversary website, which was updated

■■ Recognition at The IIA’s various conferences and

monthly and provided content such as IIA trivia questions and enlightening facts and tools for chapters and institutes to celebrate. Visit it at www.theiia.org/anniversary . ■■ A global social media and photo campaign, encouraging IIA members to take photos of themselves with the 70th-anniversary logo at their respective landmarks or places of interest. View the photos at www.theiia.org/theiia/the-iias70th-anniversary/70th-anniversary-pictures or on our Facebook page at www.facebook.com/theinstitute-of-internal-auditors . ■■ Articles about The IIA’s history in various IIA publications, such as the 70th-anniversary cover story for the February issue of Internal Auditor magazine and the feature story for the December issue of IIA Today about the nine presidents of The IIA.

events throughout 2011, a world-class dinner gala in celebration of the 70th anniversary at the July 2011 IIA International Conference in Kuala Lumpur, Malaysia, as well as a grand anniversary party at The IIA’s Mid-year Meetings in late November. ■■ The dedication of the President’s Hall of Fame at IIA Global Headquarters in Altamonte Springs, Fla., USA, which showcases and honors The IIA’s nine chief staff officers since 1941, as well as an enhanced wall dedicated to the past Chairmen of the Board. Likewise, the creation of the William G. Bishop Memorial Wall, in honor of The IIA’s president from 1992 to 2004 and whose name graces The IIA’s William G. Bishop Lifetime Achievement Award.

For the past 70 years, The IIA has been an innovative leader of the internal audit profession. With today’s strong membership of more than 170,000, The Institute continues to be the global voice and premiere resource for internal auditors. As we embrace 2012, IIA members throughout the world look forward to the next 70 years of excellence. For a historical look at The IIA’s past 70 years, view a short video on The IIA’s AuditChannel.tv at www.auditchannel.tv . 14

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Our Principal Partners Make a Difference The IIA acknowledges the ongoing support from our Principal Partners, who help enhance the internal audit profession by sharing their resources and knowledge with our most valuable asset â&#x20AC;&#x201C; our members. These partners actively serve as members and volunteers within The IIA, participate in the introduction of new guidance, develop world-class training, and show their commitment in many other ways in an effort to advance the internal audit profession.

The IIA encourages you to tap into the expertise of our Principal Partners in 2012!

IIA Conference Schedule

Register early for IIA Conferences and save! www.theiia.org/Conferences 247 Maitland Avenue Altamonte Springs, FL 32701-4201 USA

General Audit Management Conference

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March 19 – 21, 2012 / Kissimmee (Orlando), FL, USA

Gaming Conference

April 11 – 13, 2012/ Las Vegas, NV, USA

International Conference July 9 – 11, 2012 / Boston, MA, USA

Governance, Risk, and Compliance Conference August 20 – 22, 2012 / Palm Beach, FL, USA

Save the date!

Southern Regional Conference

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Today A M E M B E R S - O N LY P U B L I C AT I O N

October 9 –11, 2012 / Las Vegas, NV, USA

All Star Conference

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September 16 - 19, 2012 / Austin, TX, USA

NONPROFIT ORGANIZATION U.S. POSTAGE PAID THE INSTITUTE OF INTERNAL AUDITORS