August - Chapters Site - The Institute of Internal Auditors

The Institute of Internal Auditors
Aksarben Chapter
The Workpaper
Volume XLI, No. 3
Andrea Tagart, Editor
August 2013
In this issue…
President’s Letter
2
Members in the
News
3
Events and
Opportunities:
Meetings,
webinars and
special events
4-5
CAP Standings
6
Join the Institute of Internal Auditors –
Aksarben Chapter on LinkedIn!
News &
Information
7-12
Member Benefits
13-14
Career
Opportunities
15-23
Chapter
Leadership
Become a member of the Aksarben Chapter
Facebook page and follow us on Twitter @AksarbenIIA
24
If you have any ideas for future newsletters or
news worthy notes, please email Andrea Tagart
by the 1st of each month.
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Page 1
August 2013
Message from the President, Barbara Orr
Hello Everyone:
It is hard to believe that July has come and past. Kids are getting ready to go back
to school and the Chapter year is really ramping up.
We have our first meeting for the year on Wednesday, August 7th at the Scott
Conference Center. It should be a great meeting with FBI Special Agent Mary
Dolan as our speaker. She will be discussing “The Inside Threat: Corrupt or
Disgruntled Employees.” If you have not already registered, I would highly
recommend it, as this is sure to be very interesting and informative!
Please, keep watching the Chapter Events page for upcoming events. We will be
updating it as dates, locations, and speakers are confirmed.
Again, don’t forget about the Midwest District Conference held in Des Moines, IA
on August 11th through August 13th. With networking events at the Iowa State
Fair, a good time is sure to be had by all!
As always, if you are interested in becoming an IIA Chapter Leader by
participating in a committee, please, let me know.
Hope to see everyone at an IIA event soon!
Best Regards!
Barbara Orr, CPA, CIA, CFE
IIA Aksarben Chapter President
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August 2013
Members In the News
Please join us in congratulating the following members on their recent
accomplishments!
The following individuals have recently received a designation:
Brian Rea, Union Bank & Trust Company – CFSA
Max Weber, Union Pacific - CIA
*Note: Please send notification of any recent designation recipients that have not been
recognized by the IIA to Colin Spicka each month.
Please welcome our newest IIA Aksarben members:
Lisa Marteney - L Marteney, LLC
Scott Behrens – ACI
Timothy Reinert – Woodmen of the World
Kyle Hampton – Union Pacific
Rik Taylor – Physicians Mutual Insurance Co.
Scott Grachek – Physicians Mutual Insurance Co.
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August 2013
Events and Opportunities
Event Description
Date & Time
Please visit our website for more
information on all IIA events and
registration.
CPE certificates for webinars and chapter meetings can be requested on the sign in sheets at the event or on
the Resources page of our website.
IIA August Chapter Meeting
“The Inside Threat: Corrupt or
Disgruntled Employees”
Mary Dolan, FBI
Wednesday, Aug 7, 2013
11:30 AM to 1:00 PM
Scott Conference Center
6450 Pine Street
Omaha, NE 68106
IIA Midwest Conference
See Conference agenda and
topics.
August 12 – 13, 2013
7:00 AM to 5:00 PM
Downtown Marriott
700 Grand Avenue
Des Moines, IA 50309
IIA Fall Social
Let’s Celebrate!
Thursday, Sep 5, 2013
5:30 PM to 8:00 PM
Houston’s
12040 McDermott Plaza
La Vista, NE 68128
IIA Fall Conference
Governance, Risk, and Control
Updated COSO Framework
2013 IPPF Standards
IIA October Chapter Meeting
“Cyber Security”
Kenneth Schmutz, FBI
Tuesday, Sep 17, 2013
8:00 AM to 4:00 PM
Blue Cross Blue Shield
1919 Aksarben Drive
Omaha, NE 68106
Tuesday, Oct 8, 2013
11:30 AM to 1:00 PM
Scott Conference Center
6450 Pine Street
Omaha, NE 68106
IIA November Chapter Meeting
“Not Settling, Pushing the
Boundaries of Your Career”
Denny Walker, Jet Linx Aviation
IIA Fraud Conference
“Psychology of Fraud & Critical
Thinking”
Toby Groves, Groves Fund Corp
Thursday, Nov 7, 2013
11:30 AM to 1:00 PM
Biaggi’s
13655 California Street
Omaha, NE 68154
Thursday, Dec 12, 2013
8:00 AM to 5:00 PM
ConAgra Foods, Inc.
1 ConAgra Drive
Omaha, NE 68102
CPE CREDIT NOTICE
Reminder to those who attend our Chapter meetings, seminars and webcasts:
1 CPE credit is awarded for each 50 minutes of a presentation or training time attended. We realize that
there may be times when an attendee must leave early due to work or personal obligations, however, CPE
can only be awarded for the time the person actually attended the event. If you must leave an event early,
we ask that you let the registration attendant know so your CPE can be adjusted appropriately.
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August 2013
Events and Opportunities
Downtown Marriott
700 Grand Avenue
Des Moines, IA 50309
Hosted by:
Keynote Speakers:
James Lam, President of James Lam & Associates
Enterprise Risk Management
Carolyn Saint, Chairperson for the IIA’s North American Board
Trends in the Internal Audit profession & imperatives for the decade ahead
Agenda:
Sunday, August 11, 2013
Iowa State Fair Networking Event
Early Registration 4PM - 6 PM
Monday, August 12 – 13, 2013
7:00 AM to 5:00 PM
Click here for the 2013 Midwest District Conference Agenda and registration form for more
details.
See the IIA Central Iowa Chapter’s website for more information about the conference.
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August 2013
Chapter Achievement Program Progress
CAP Report to IIA
What is CAP?
Chapter Achievement Points
(CAP) are credits earned by the Chapter throughout
the year. A minimum credit is required in each of
the following three categories in order to qualify for
Bronze status:
Service to Members- 325 credits are calculated
from: CPEs for members, social meetings, and the
number of certification certificates presented.
Service to Profession- 200 credits calculated from:
miscellaneous services to the profession, CPEs for
nonmembers, and hosting a conference.
Chapter Administration-160 credits calculated
from: reporting, newsletters and Leadership
Conference participation.
Additional credits beyond these can come from any
category in order to qualify for a higher level.
We need you, our IIA Aksarben members,
8. Participation on an IIA-sponsored Quality
Review Team.
9. The completion of a Quality Assessment by
your company.
Knowledge of these events could significantly
increase our CAP points and help us maintain
Platinum Status!
Status of our travels on the Road to Gold
Chapter Achievement Program (CAP):
CAP levels:
Bronze:
685.00
Silver: 1,060.00
Gold:
1,560.00
Platinum: 10 years of Gold
to notify our Chapter President Elect, Rachel
Lewis, of the following:
Our total as of August 2013:
1. Any articles that you have submitted on auditrelated topics to the IIA or any other
professional organization (please include the
date of submission, title, and the publication to
which it was submitted).
2. Any articles that were published in the IIA
magazine (please include the date of
publication).
3. Any presentations for organizations that are
audit-related (please include the date,
presentation length rounded up to the next
whole hour, location, number of attendees, and
number of IIA member attendees).
4. Participation in any Junior Achievement
Program (please include the date, hours
volunteered, and location).
5. Participation on an IIA International Committee.
6. Hosting an Internal Audit event at work (please
include the date, presentation length rounded up
to the next whole hour, location, and speaker).
7. Submissions to the Audit Channel TV.
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Page 6
179.72 Points
We achieved GOLD status
for the 2012-2013 Chapter
year maintaining our
PLATINUM status!!
Thanks for all of your
participation in Chapter
events!
August 2013
News & Information
2013 CIA Changes
IIA Global Headquarters would like to notify you of impending changes to the Certified Internal Auditor® (CIA®) program scheduled for
2013.
As the result of findings from a Job Analysis Study (JAS) for the CIA program conducted in 2011, the Professional Certifications Board
(PCB) and the Board of Directors of The IIA have approved two key changes to the program. The JAS determined that the body of
knowledge related to the profession of internal auditing has changed since the last exam content update in 2004, and therefore needs
to be adjusted to reflect those changes.
The first change will impact the exam structure, reducing the program from four to three exam parts. With the reduction in parts, The IIA
will be eliminating the recognition credit provision previously applicable to Part 4. The final change consists of a realignment of the
exam content outline and question count for each part. Below is a brief overview of the new outline:
Part 1 – Internal Auditing Basics
Duration: 2.5 hours
Question Count: 125
Part 2 Exam: Internal Audit Practice
Duration: 2.0 hours
Question Count: 100
Part 3 Exam: Internal Audit Knowledge
Elements
Duration: 2.0 hours
Question Count: 100
Topical focus areas include:
Topical focus areas include:
Topical focus areas include:









IIA Mandatory Guidance
Internal Control and Risk
Tools and Techniques for Conducting
the Audit Engagement
Managing the Internal Audit Function
Managing Individual Engagements
Fraud Risks and Controls





Governance
Risk Management
Organizational Structure and Business
Processes
Communication
Leadership
IT/Business Continuity
Financial Management
Global Business Environment
The new content and three-part exam structure are scheduled to be implemented by mid-2013. The IIA is currently working to finalize
the transition process for those who are currently in the CIA program and do not complete the program prior to the implementation of
the new structure. Additional details related to the transition process will be made available at the beginning of 2012.
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August 2013
News & Information
Become a Better Interviewer
Well-formed questions and attentive listening skills can help auditors separate
truth from deception during interviews.
James Ratley
Imagine that while auditing your organization’s accounts payable process, you find some anomalies that
indicate that certain controls involved in the process might not be functioning as intended. You decide to
interview Phil, the employee responsible for approving invoices and processing payments. After a brief
introduction, you begin asking Phil about the area of concern. Consider the difference between these two
opening questions:

Is it correct that, once you receive an invoice, you pull the related purchase order and receiving report
before approving it?

What is your role in the accounts payable process?
Although the first question might elicit helpful information, it would encourage Phil to address only that
particular piece of the overall function or simply agree with your assertion. The second question, in contrast,
prompts Phil to describe his role in the context of the overall process. His response would provide information
not only about invoice approval procedures, but also about what Phil views as the important points of his job
and even about other areas where the controls need to be shored up — information that would likely be missed
if the first question were posed.
Now imagine your audit procedures indicate that Phil is actually circumventing the controls intentionally —
possibly to conceal a scheme in which he is approving invoices from, and cutting checks to, a shell company
that he owns. Which of the two questions would be less likely to clue Phil in as to why you are asking about his
area of responsibility?
Most internal auditors spend much of their time asking similar questions of staff members and others to gather
information. These interviews are conducted for numerous reasons, including to understand the day-to-day
operations of an area, assess internal controls, identify fraud risks, or follow up on tips of potential fraud.
However, unlike other evidence-gathering methods, such as reviewing documents and analyzing data,
interviewing is a dynamic process that requires auditors to identify often fleeting or subtle pieces of evidence,
as well as to be able to adjust their approach quickly in response to new information they uncover.
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August 2013
News & Information
ASKING GOOD QUESTIONS
Often, how a question is asked is equally important as — or more important than — what is asked. Effective
questions allow auditors to obtain the information they seek, identify new areas to explore, and watch for signs
of misinformation or deception in responses, all while retaining control of the interview and not providing the
interviewee with information indicating what the auditor does or does not know. In contrast, poorly constructed
questions can result in the auditor failing to uncover important information, missing opportunities to expand the
interview, potentially overlooking warning signs of fraud, and inadvertently revealing the limit of the auditor’s
knowledge to the interviewee.
Learning the art of effective interviewing takes patience, practice, and planning. This does not mean all
questions must be mapped out in advance; many successful interviews are conducted organically, with
questions asked off-the-cuff, based on the responses received. However, whether they are crafting interview
questions in advance or on the fly, auditors should keep several guidelines in mind.
Focus on Clarity
Some auditors try to gather as much information using as few questions as possible and end up receiving
convoluted or vague responses. Others seek confirmation of every detail, which can quickly turn an interview
into an unproductive probing of minutia. Balancing thoroughness and efficiency is imperative to obtaining the
necessary and relevant facts without overburdening the interviewee. Because the location of this line varies by
interviewee, auditors can find this balance most effectively by ensuring they ask clear questions throughout the
interview.
Consider, for example, the effectiveness of these two questions in asking about a procurement employee’s
purchasing authorization limits:

When you make a purchase, what is the process, and what sort of authorization limits do you have?

Can you authorize purchases of more than US $5,000, or do you need a supervisor’s approval to do so?
Both questions appear to address the issue, but neither does so effectively. The first is overly broad and
requires a complex answer (or two answers), while the second question could be answered accurately with
both a “yes” and a “no” and likely would require follow up by the auditor. Convoluted or overly vague questions
enable an interviewee to avoid providing false or incriminating information while still responding to a portion of
the question that is in his or her comfort zone. Conversely, a clear, direct inquiry, such as “Please tell me about
any authorization limits in the purchasing process,” leaves much less room for avoiding the truth.
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August 2013
News & Information
Be Polite Yet Assertive
Some individuals might respond to a question in a way that doesn’t provide a direct answer or that veers off
topic. Sometimes these responses are innocent; sometimes they are not. To make the most of an interview,
auditors must remain in control of the situation, regardless of how the interviewee responds.
Being assertive does not require being impolite, however. In some instances, wording questions as a subtle
command (e.g., “Tell me about…” or “Please describe…”) can help establish the interview relationship.
Additionally, remaining in control does not mean dissuading the interviewee from exploring pertinent topics that
are outside the planned discussion points. For example, if an interviewee starts to wander into a different topic
that is relevant to the interview but not directly related to the issue in question, the auditor might respond with “I
heard you mention Y, and I want to learn more about that. But first, can you continue telling me about X?” In
such instances, the interviewer must be mindful of interrupting, as individuals often provide useful information
during their digressions. Nonetheless, if the person is not staying remotely on point, the interviewer should not
hesitate to bring him or her back on track.
Use the Right Types of Questions
Interview questions can be structured in several ways, each with its own strengths, weaknesses, and ideal
usage. Open questions ask the interviewee to describe or explain something. Most audit interviews should rely
heavily on open questions, as these provide the best view of how things actually operate and the perspective
of the staff member involved in a particular area. They also enable the auditor to observe the interviewee’s
demeanor and attitude, which can provide additional information about specific issues. However, if the auditor
believes an individual might not stay on topic or may avoid providing certain information, open questions
should be used cautiously.
In contrast, closed questions can be answered with a specific, definitive response — most often “yes” or “no.”
They are not meant to provide the big picture but can be useful in gathering details such as amounts and
dates. Auditors should use closed questions sparingly in an informational interview, as they do not encourage
the flow of information as effectively as open questions.
Occasionally, the auditor might want to direct the interviewee toward a specific point or evoke a certain reply.
Leading questions can be useful in such circumstances by exploring an assumption — a fact or piece of
information — that the interviewee did not provide previously. When used appropriately, such questions can
help the auditor confirm facts that the interviewee might be hesitant to discuss. Examples of leading questions
include: “So there have been no changes in the process since last year?” and “You sign off on these exception
reports, correct?” If the interviewee does not deny the assumption, then the fact is confirmed. However, before
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August 2013
News & Information
using leading questions, the auditor should raise the topic with open questions and allow the interviewee the
chance to volunteer information.
LISTENING VS. HEARING
If the auditor fails to fully absorb an interviewee’s response, even the best-worded question will be rendered
useless. And absorbing the response entails more than hearing what is said; it requires actively listening—that
is, paying attention to, interpreting, understanding, and reacting to the interviewee’s meaning, not just his or
her words.
As with all in-person communication, both parties in an interview use verbal and nonverbal signals to convey
messages to each other. Some of these signals are intentional; others are involuntary. Successful interviewers
know how to read these signals and adjust their own signals accordingly to encourage the other party to
communicate openly.
Communication
Facilitators and Inhibitors have what factors can facilitate and inhibit communication and can help the auditor
put the interviewee at ease or cause issues. Facilitators of communication open the flow of conversations
between individuals and motivate them to continue interacting. Other situational factors have the opposite
effect; they inhibit communication by making one party unable or unwilling to provide relevant information. By
maximizing facilitators and minimizing inhibitors, an auditor can improve the dynamics of interviews and
encourage others to provide information openly.
Active Participation
Active listening is imperative to encouraging interviewee participation. The interviewer’s active participation
through verbal and nonverbal cues conveys interest and promotes rapport, thereby increasing the
interviewee’s engagement. Some indicators of active participation that can help auditors connect with an
interviewee, facilitate communication, and understand the individual’s responses include:

Eye contact. The auditor should establish and maintain an appropriate level of eye contact with the
interviewee throughout the interview to personalize the interaction and build rapport. However, the
appropriate level of eye contact varies by culture and even by person; consequently, the auditor should pay
attention to the interviewee to determine the level of eye contact that makes him or her comfortable.

Mirroring. People tend to mirror each other’s body language subconsciously as a way of bonding and
creating rapport. Auditors can help put interviewees at ease by subtly reflecting their body language.
Further, the skilled interviewer can assess the level of rapport established by changing posture and
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August 2013
News & Information
watching the interviewee’s response. This information can help auditors determine whether to move into
sensitive areas of questioning or continue establishing a connection with the individual.

Confirmation. Confirming periodically that the auditor is listening can encourage interviewees to continue
talking. For example, the auditor can provide auditory confirmation with a simple “mmm hmmm” and
nonverbal confirmation by nodding or leaning toward the interviewee during his or her response.

Attentive echo. When the interviewee finishes a narrative response, the auditor can encourage additional
information by echoing back the last point the person made. This confirms that the auditor is actively
listening and absorbing the information, and it provides a starting point for the person to continue the
response.

Periodic summarization. Occasionally, the auditor might summarize the information provided to that point
so that the interviewee can affirm, clarify, or correct the auditor’s understanding.
THE INTERVIEWER'S ROLE
An integral part of internal auditing involves obtaining information from people. Regardless of the interview’s
objective, auditors should embrace the role of interviewer and use time-tested techniques. But asking the right
questions does not necessarily ensure key information will be uncovered; an effective interviewer also
recognizes the need to separate truth from deception. Consequently, crafting effective questions,
understanding the communication dynamics at play, actively participating in the interview process, and
remaining alert to signs of deception will help auditors increase the effectiveness and efficiency of their
interviews and their overall engagements.
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August 2013
Member Benefits
Discounted CIA Study Material for IIA Members!
As a member of the IIA Aksarben Chapter, you are eligible to receive a 20% discount on
all CIA or CPA Review materials sold by Gleim. You are also eligible to receive a 20%
discount on any online CPE offered by Gleim.
For more information, visit the resources page on the IIA Aksarben Chapter site.
Contact Melissa Leonard at Gleim if you have questions:
Ph: 800-874-5346, ext. 131
or
[email protected]
Gleim Offers Members Free On-Line CPE Hours
It seems that everyone is always looking for CPE hours to finish out the reporting period. As a thank you
for partnering with Gleim to increase certification among our members, Gleim is providing every
Chapter member with a 4-hour CPE course (any one in our course catalog) at NO charge!
The Gleim CPE courses are delivered via the Internet, so Chapter members can study when and where it
is convenient for them. With the trend towards conserving resources, Gleim knows that many training
budgets have been reduced. Eliminating travel costs associated with CPE is one of the areas where a
Gleim CPE course can be of benefit.
Any members wishing to take advantage of this complimentary course should email Melissa Leonard
with Gleim ([email protected]) or call her at 800.874.5346 ext. 131.
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August 2013
Member Benefits
IIA CIA Learning System Study Materials
We already know of upcoming changes to the CIA exam. Be prepared for the
CIA exam with the IIA’s CIA Study Materials!
The study materials encompass all methods for studying so that you can find
what will work for you.
Methods include:
Reading materials
Online study
Instructor guidance
Computer-based software
Audio CDs
See more information regarding the study material by clicking here.
Note: If a member’s company does not reimburse for the cost of study materials, members can
contact a member of the Board of Governors (emails listed below in “Chapter Leadership”
section) to request reimbursement from the Chapter.
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August 2013
Career Opportunities
University of Nebraska Omaha – Compliance Officer (Finance)
August 2013
Contact: Mary Sweaney
The Compliance Officer position serves as the coordinator/facilitator for the University of
Nebraska Omaha compliance activities including taxes, contracts, legal issues, cost accounting,
policies and procedures and record management. In addition, this position is assigned special
projects by the Vice Chancellor for Business and Finance, Associate Vice Chancellor for
Business and Finance and the Assistant Vice Chancellor & Director of Finance.
The Compliance Officer position assists management by ensuring the University complies with
IRS tax codes related to employee taxation and Unrelated Business Income, contract
preparation and review, legal requirements, Federal Facilities and Administrative Rates
guidelines, overhead calculations and records management. The position oversees policy
preparation, procedure development and documentation, assists with analysis and other special
projects.
 Requires bachelor's degree in business administration or related field.
 Must have completed a minimum of 24 semester hours in accounting or finance.
 Five years of accounting or finance experience in progressively responsible positions
(will consider a combination of relevant education/experience).
 Master's degree in Business Administration, a related field, or a Juris Doctorate preferred.
 Previous experience at a college or university, legal and/or tax knowledge preferred.
Apply on line: www.unomaha.edu/humanresources/employment.php. Resume, cover letter and
references may be attached electronically. For assistance, call Human Resources,
402.554.2321.
UNO is an affirmative action/equal opportunity employer and participates in E-Verify.
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August 2013
Career Opportunities
Internal Auditor and Audit Manager
March 2013
Contact: David Brant
Leadership, Leadership, Leadership! If you have a track record that would speak well to your ability to lead
others, and you are seeking a culture where this skill will propel your career to new heights, read on! Bring 10+
years experience with a combination of Big 4 and Private industry audit background, and get ready to drive
changes to the internal audit process by leading in corporate wide initiatives. Our client is not seeking a "career
auditor"! Bring your expertise and leadership and see where it will lead you! CPA required. Salary range is
$110,000-$120,000 plus bonus and relocation. For immediate consideration contact
[email protected] or call David at 402-397-8107.
Premier financial corporation immediately seeking Audit Manager! Our North West Iowa client is looking to
add an Audit Manager to their staff. Ideal candidate will be a demonstrated Audit leader who has 7+ years
experience in banking audits. Additional responsibilities in setting up audit procedures and policies,
implementing new engagements as well as mentoring a team will be key to success in this role. As their
multiple charters continue to grow (increased market share and acquisition activity), it will be essential for this
individual to be up to date on current regulations, trends and best practices. Position will partner with Executive
Management team and play a key role in strategic planning and development. Excellent benefits, privately held
company, family feel! Travel: 40-50% initially, mostly day travel within the state. Salary range is $100,000$120,000 plus bonus and relocation. For immediate consideration contact [email protected] or call
David at 402-397-8107.
Our client is looking for strong leaders. If you are career minded and are particular about the culture of a
company as it views the audit role, keep reading. This audit manager role is intended to be a springboard to
clearly defined leadership roles up the chain of command. If you are among the elite that will be recognized for
your leadership capabilities based on past performance, you will not want to miss hearing more about what this
client has to offer. In addition to a robust relocation package, our client offers the experienced Public
Accountant working in a management capacity a seamless transition within their area of expertise. Position
requires strong business acumen, risk management, ability to work in a TEAM environment, and integrity that
exemplifies this person's life/career. This Audit Manage 4+ years experience in Big 4 Public Accounting or a
combination of Big 4 Public Accounting with a leadership role in private industry, our client wants a meeting
with you. A CPA is required. Base salary range is $65,000-$80,000. For immediate consideration contact
[email protected] or call David at 402-397-8107.
Audit opportunity for someone with 2-5 years healthcare experience. Our client will consider either Public
Accounting or industry experience. Base salary range is $63,000-$65,000. For immediate consideration
contact [email protected] or call David at 402-397-8107.
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August 2013
Career Opportunities
BSA Manager
July 2013
Contact: David Brant
Position Title and Location: BSA Manager in New Orleans, LA
Ideal person will have 8+ years experience in BSA program management at a $2 billion or greater financial
institution.
Email [email protected] or call David at 402-397-8107 if you are interested.
Job Description/Key Responsibilities:
This position is the BSA (Bank Secrecy Act) Officer and OFAC (Office of Foreign Assets Control) Officer for
the Bank and is responsible for overall BSA program management.
Essential Duties And Responsibilities include the following:
*Assure that the Bank complies with BSA, OFAC, USPA (US Patriot Act) and other regulations
*Develop, implement and manage the BSA, OFAC and USPA program bankwide, to include policy and
procedures and ensure that the policies and procedures comply with regulations
*Continually work toward development of more efficient and effective procedures for BSA, OFAC and USPA
compliance
*Maintain expert level of knowledge to administer all policies and to adequately function as BSA, OFAC, and
USPA Manager
*Manage a staff of BSA Investigators and Administrators, whose job is to conduct investigations into
suspicious banking activity and to prepare Suspicious Activity Reports for notification to appropriate
government agencies.
*Provide investigative oversight to BSA staff and grant final approval on evidenced investigative level of detail
and conclusion
*Insure proper transactional oversight and investigation to meet regulatory compliance
*Insure proper product oversight and investigation to meet regulatory compliance
*Oversee all BSA related software solutions to ensure proper parameters setting to capture transaction activity
*Ensure bankwide communication to acquire necessary data or customer input to support investigative process
*Ensure timely processing of all BSA related functions
*Other duties and/or projects as assigned
Complete Compensation Package:
The base can be up to $125k for an individual already serving in this capacity with another bank. They will
custom tailor any benefits package the candidate needs.
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August 2013
Career Opportunities
Mutual of Omaha – Financial/Operational Auditor,
Senior Financial/Operational Auditor
July 2013
Contact: Jeff Woodward
Description
This job posting is reflective of the Senior Financial/Operational Auditor essential functions,
qualifications, and physical requirements. The Senior Financial/Operational
Auditor, Financial/Operational Auditor and Associate Financial/Operational Auditor levels have
variable essential functions, qualifications and physical requirements. Competency and skill set will
determine level of placement within the posted job family.
This position is designed to be the lead professional auditor in conducting more complex financial,
operational and procedural audits of the Companies' operations to contribute to the achievement of
the Companies' business objectives regarding efficiency and effectiveness of operations, reliability of
financial reporting, compliance with applicable laws and regulations and safeguarding of assets.
Essential Job Functions:
 Perform individual audit activities to ensure quality, efficiency, and effectiveness.
 Perform complex financial and operational audits, confidential special projects, on-site field audits
and support fraud investigations.
 Develop and demonstrate visionary skills in the performance of assigned audit activities.
 Provide assistance to regulators and external auditors.
 Enhance professional/business relationships and the communication and transparency of Internal
Audit activities and results.
 Develop audit recommendations that are relevant, complete, and accurate for complex audit
assignments.
 Effectively communicate audit results by preparing accurate, clear, concise, constructive,
complete and timely audit reports.
 Enhance business acumen and professional skills.
 Apply skills, including audit software capabilities, to the performance of key job responsibilities.
 Assist in training and development of other staff auditors.
 Exhibit engagement and accountability.
 Exhibit professionalism and commitment to the IIA professional standards and code of ethics.
 Exhibit uncompromising integrity and commitment to Mutual of Omaha's corporate values, human
resource principles and business conduct policies.
Qualifications:
 Bachelor's degree in accounting or related studies required
 Extensive experience in accounting and auditing and a general background in information
systems and technology
 Proficiency with Windows based microcomputer word processing and spreadsheet software
 Seasoned knowledge of administrative/financial systems and related control requirements
 Sound judgment, inquisitiveness, and strong analytical ability, and strong written and verbal
communication skills
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August 2013
Career Opportunities
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Seasoned knowledge of auditing techniques, accounting principles, insurance operations,
regulation and information technology fundamentals (2+ years for Auditor level and 5+ years for
Senior Auditor level)
Excellent project management skills and ability to work independently on multiple projects and to
be flexible with project assignments
Ability to independently analyze information and determine significant audit issues
Ensure project risk assessments are complete and accurate and align with the ERM risk
assessment.
Act with a senses of urgency in completing work and meeting deadlines.
Perform high quality, accurate and timely work for regulators and external auditors
Perform timely follow up of audit recommendations
Perform financial reporting compliance efforts and ongoing testing in a timely and effective
manner
Experience working in the financial services industry (2+ years for Auditor level and 5+ years for
Senior Auditor level) preferred
Able to travel 5 - 10% of the work period
Additional Preferred Qualifications:
 Experience using Audit Command Language (ACL) software and other data analytics software.
 Knowledge of Companies' operations, financial processes and business units. Knowledge of
major products and services offered by the Companies, and the respective distribution channels
 Working knowledge of NAIC Model Audit Rule/SOX
 CIA, CPA, or CISA certification
 Familiarity with IT audit concepts
 Insurance industry designation (FLMI, AHIP, etc.)
 Knowledge of enterprise risk management fundamentals
Physical Requirements:
Key-boarding/Writing/Pinching (working primarily with fingers) 1-33% of the time
Handling (working primarily with hands such as grasping, turning, sorting) 1-33% of the time
Sitting > 66% of the time
Standing/Walking 1-33% of the time
Talking (required use of voice) 34-66% of the time
Near Vision - Visual Acuity at 20 inches or less > 66% of the time
Hearing 34-66% of the time
Travel 1-33% of the time
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Mutual of Omaha is an Equal Opportunity Employer
The Workpaper
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August 2013
Career Opportunities
Chan Healthcare – Audit Manager
July 2013
Contact: Connie Cull
Work with a PURPOSE at CHAN HEALTHCARE!
We are currently seeking an exceptional, experienced Audit Manager prepared for a unique challenge
in Lincoln, Nebraska. Through a risk-based and consultative approach in this role you will work
autonomously on-site with senior staff, including the CEO, CFO and Governance, to identify and
evaluate risk, as well as develop and execute the internal audit function for the organization.
At CHAN HEALTHCARE you will work independently while receiving industry-leading support and
technology. Working on-site provides you the ability to witness and experience the impact that your
recommendations have on your client’s day-to-day healthcare operations.
Successful applicants will have the following:
• A Bachelor’s degree in a related concentration
• A minimum of 5 years of audit experience
• A demonstrated history of success in similar positions
• Self-motivation, high standards, executive presence, and excellent communication skills
• Certification as a CPA, CIA, or CISA is preferred
We offer highly competitive compensation and relocation packages, medical, dental, vision, generous
paid time off, a retirement plan that includes a 401k and a defined contribution plan, tuition
reimbursement, individual education budgets and exceptional development opportunities.
CHAN HEALTHCARE is the market leader in providing Internal Audit and Consulting Services to the
healthcare industry. We deliver innovative solutions to today’s complex healthcare issues. As a faithbased company, we assist in advancing the missions of our clients.
We are continually adding new positions throughout the U.S. and offer solid relocation packages;
qualified professionals from all geographies are encouraged to apply.
Interested? Email us: [email protected]
And, for further information on CHAN HEALTHCARE services, culture
and opportunities visit us at:
www.chanllc.com
EOE
The Workpaper
Page 20
August 2013
Career Opportunities
First National Bank of Omaha – Senior Auditor
July 2013
Apply at: First National
Location
Full/Part:
Hours:
Grade:
Job No:
Omaha - First National Bank
Full-time
8-5pm
B01E60E
33-7722
Job Description:
Overview:
The Senior Auditor is responsible for in-charging (planning and leading) audits of assigned business units and affiliates.
As the in-charge auditor, the Senior Auditor is responsible for assessing risks, evaluating controls and designing appropriate
audit tests. The Senior Auditor will normally have oversight responsibility for one or more staff auditors serving on the same
engagement.
Key Responsibilities:
1. Planning – Analyze business functions and risks of assigned clients and assist in setting the audit
scope and developing the related Audit Program Guides.
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Properly scope the audit based on identified risks and annual audit plan.
o Understand the business objectivities and strategies.
Ensure efficient use of audit resources.
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2. Fieldwork – In addition to performing and documenting assigned audit procedures, review all staffprepared work papers for quality and accuracy and insure completion of audit tests, information
gathering, and evaluation of results in support of audit objectives.
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Review all staff prepared work papers to ensure objective verifiable evidence was obtained congruent with the audit
planning objectives and risk assessment.
Document the evidence gathered using department standards.
Effectively provide written summaries of conclusions based on the evidence.
Assess the risk impact of evidence and escalate to audit manager and client management, as appropriate.
Keep Audit management apprised of audit status and be cognizant of resources and deadlines.
3. Wrap-Up – Report audit results to management.
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Produce
issues summaries that clearly stating the business issues, identify and understand the root cause and impact,
and provide possible resolutions.
Assist manager in preparing for close meeting with client management in providing sufficient detail to support the
business issues.
Prepare draft audit reports.
4. Subject Matter Expertise and Consultation:
 Provide subject matter and/or audit expertise to business units and audit staff.
Assist manager with the day-to-day coaching, feedback, reporting and monitoring of staff.
Research and resolve escalated issues from team members
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Page 21
August 2013
Career Opportunities
Work with stakeholders on audit related and risk management initiatives to ensure the organization is taking
appropriate actions to meet the goals and strategic plans of the organization.
5. Audit/Project Supervision
 Identify, assemble and manage appropriate resources for multiple audit projects and facilitate audit completion
within established timelines and budgetary allocations.
 Identify and schedule project deliverables, milestones and required tasks.
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Coordinate the assignment of audit resources
Consult with audit personnel and work collaboratively with personnel to ensure project/audit completion occurs with
minimal impact to daily operations of business units.
6. Compliance:
 Understand and comply with bank policy, laws, regulations, and the bank's BSA/AML Program, as applicable to your
job duties.
 Complete compliance training and adhere to internal procedures and controls, as required.
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Report any known violations of compliance policy, laws, or regulations.
Report any suspicious customer and/or account activity.
If applicable, ensure direct reports meet the above requirements and take action to address employee performance issues.
Job Qualifications:
Basic Qualifications
3+ years of prior audit experience.
Must possess one of the following certifications: CPA, CIA, CFIRS, CBA, or CFSA
CISA - Technical Auditor
Above average administrative, oral and written communication skills.
Desired:
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MBA or MS in Accounting, Finance or related advanced degree.
Prior experience auditing financial institutions.
Working knowledge of Audit Command Language (ACL).
CISSP certification
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Page 22
August 2013
Career Opportunities
First Data - Audit Manager
July 2013
Contact: www.firstdatajobs.com
Dan Epperson
Position available in Omaha, NE, Denver, CO or Atlanta, GA (no relocation provided)
If interested, please apply to - Requisition Numbers: 28471, 28472, 27285
Job Description:
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Assess financial and operational risk areas and develop audit test plans for multiple moderate to large audits (in
terms of hours and complexity).
Appropriately plan and execute each audit in accordance with the department’s policies and procedures.
This includes prioritizing work areas, monitoring progress and providing a timely review to ensure attainment of
audit objectives within the scheduled time frame.
Responsible, along with the Director, for presenting the findings and developing a high quality audit report
issued to Senior Management.
Coach/mentor/develop audit team members to perform at a higher level by identifying opportunities, providing
timely and continuous feedback, and by communicating the expectations prior to the audit.
Work with audit staff to improve their communication, time management, decision making, organization, and
analytical skills.
Build positive working relationships with all audit team members and clients by keeping Management informed
of audit progress, responding timely to Management inquiries, understanding the business and conducting self
professionally.
Keep informed of the latest audit techniques, standards and best practices through participation in professional
organizations and maintaining the continuing professional education requirements.
Basic Requirements:
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Bachelor's degree, emphasis in Accounting/Finance, Business Law, or General Business.
Five to eight years of public accounting firm and/or industry finance/operations experience, with at least two
years in an internal audit role, including two years managing other professionals.
CISA, CPA, CIA, CISSP, CIPP, CAMS, CRLM, CBA or other applicable professional certifications or candidates for
certification desired.
Fluency in 2nd Language desired. (German, Greek, Polish, Spanish or Korean desired); other languages will be
considered.
Computer proficiency, specifically Microsoft Office products (Word, Excel, PowerPoint, etc.).
Excellent analytical, project management, interpersonal skills.
Strong customer service attitude; team player; strong and communication skills (written, oral and listening).
desire for knowledge; adaptability.
Ability to travel up to 30
The Workpaper
Page 23
August 2013
Chapter Leadership
2013 - 2014
Officers, Board of Governors, Committees
Officers:
President
President Elect
First Vice President
Second Vice President
Secretary
Treasurer
Barbara Orr
Rachel Lewis
Amber Rue
Laura Langford
Laurel Tague
Max Weber
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Board of Governors:
Carrie Schroeder
Irene Burson
Rod Cargill
Jason Coyle
Teresa Ward
Jeff Woodward
Rita Main
Paul Tomoser
Mike Hoesing
Russ Hancock
Kristen Miller
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Committee Chairs:
Communications Chair
Website Chair
Social Media Chair
Programs Chair
Programs Chair
Awards Chair
Membership Chair
Academic Relations Chair
Academic Relations Chair
Academic Relations Chair
Audit Chair
Hospitality Chair
Long Term Planning Chair
CIA Test Question Chair
Andrea Tagart
David Medeiros
John Sturgeon
Patricia Carter
Jordan Weiss
Colin Spicka
Hugh Spellman
April Nerz
Kevin Hitchcock
Tiffany Morris
Fatima Njoya
Kyle Hampton
Hugh Spellman
Teresa Ward
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Committee Volunteers:
Donna White, Mike Head, Josh Boesch, Mitch Lee Keane, Stephanie Ripp, Tonya ArnoldTornquist, Chelsie Wieczorek, Brian Fleer, Lonny Linder
The Workpaper
Page 24
August 2013