Faster, Cheaper and Better - New Initiatives Transforming Government Auditing and Investigations

Robert Campbell | Division Chief , Office of County Investigations 

Biography: Robert G. Campbell began his career with Los Angeles County in 1998 as a staff auditor with the Auditor-Controller’s Audit Division.  Mr. Campbell has served in a variety of assignments, including as a Supervising Investigator in the Office of County Investigations overseeing the computer forensic laboratory and leading high profile investigations, as Assistant Administrative Deputy responsible for budget, human resources and personnel, as the Audit Chief for Los Angeles County, and as Assistant Auditor-Controller, where he was responsible for overseeing various Divisions including Accounting, Disbursements, Shared Services, and the Office of Investigations.  Mr. Campbell currently serves as Chief of the Office of County Investigations, where he oversees the nation’s largest County Auditor-Controller anti-fraud law enforcement unit.  His responsibilities include administering the County Fraud Hotline, and leading a professional staff who conduct criminal investigations of fraud, waste, and abuse within County government, with an emphasis on financial and technology crimes, and conflicts of interest.  Mr. Campbell also oversees the Office of the Children’s Group Home Ombudsman. Mr. Campbell is a Certified Internal Auditor and a Certified Fraud Specialist, and holds a Bachelor of Science degree in Accounting from Loyola Marymount University, and a Certification in Risk Management Assurance (CRMA) from the Institute of Internal Auditors.  Mr. Campbell is a Los Angeles native, and served as an elected member and Treasurer of the Coastal San Pedro Neighborhood Council.  When he isn’t investigating fraud, Mr. Campbell enjoys water sports and is a certified Rescue SCUBA Diver.

Session Summary: Innovation does not come easy to any profession, and that is particularly true in government and auditing.  This session will explore our “Blue Sky” process reengineering effort that is fundamentally changing the way Los Angeles County conducts audits and investigations.  Driven by detailed feedback from and collaboration with key stakeholders, we have examined and re-imagined our audit and report writing processes and developed new approaches that are faster,

cheaper, and better.  Join us and learn how we have changed the face of our reports – literally – to prioritize the needs of key users, and how these changes are shortening audit and follow-up lifecycles.  Topics will include engagement planning, audit approaches, reporting, and recommendation follow-up.

Internal Audit Risk Assessment Meets DigitalMayra Tolosa | Senior Manager, EY 

Speaker Bio:

Mayra is a Senior Manager with EY’s Advisory practice, and is based in Los Angeles, CA. She has more than 12 years of experience in Risk. Specifically, her work experience includes risk management, internal audit, external audit, internal controls, project management and IT processes. Her experience includes a variety of industries including diversified products, manufacturing, technology, healthcare, gaming, aerospace and real estate. She has led audits in multiple countries including Hong Kong, China, Italy, Belgium, Bangladesh and Mexico.

Mayra is recognized as an innovation pioneer with EY’s Risk Practice. She has transformed the annual risk assessment process for a number of clients using innovative technology to create a highly transparent and collaborative process including participants from across the globe to provide cross-functional input into the process in an efficient manner resulting in a higher quality risk assessment and stakeholder buy in from the start.

Mayra earned her B.S. in Accounting at the University of Southern California.

Session Description:

Transform your Risk Assessment methodologies, into a virtual, collaborative, interactive process. Leveraging a collaborative decision-making platform in the IA Risk Assessment process increases the number of people contributing, improves quality and details of the risk assessment process, and increases transparency and risk ownership, all accomplished faster than traditional methods. We will walk you through a case study of how leveraging a collaborative decision-making platform in

the IA Risk Assessment process will increase transparency to your results and will dramatically increase your stakeholder’s buy-in to the results.

Revenue Recognition Deep DiveSummer Taylor | Audit Managing Director, Deloitte

Bio:

Summer is a CPA and business advisor focused on assisting clients navigate complex GAAP accounting and achieve their financial goals. In her role as Managing Director at "Big 4" Firm Deloitte, she provides auditing, financial reporting, accounting and consulting services to publicly traded and privately held companies. She has direct experience assisting clients navigate the complexities in U.S. GAAP, SEC reporting and IPO's, public debt offerings, and private equity transactions. In addition, she is a Master Facilitator for Deloitte's award winning Learning Group where she assists professionals learning to present and facilitate, helping them gain confidence and executive presence.

As an award winning CalCPA Education Foundation instructor, Summer offers a wide range of programs, workshops, and classes designed to help CPA's achieve the highest level of quality by helping participants understand and apply complex accounting and auditing guidance in a practical and fun way.

In addition, Summer is committed to advancing diversity & inclusion at Deloitte, and more broadly in the CPA industry. She is the Diversity & Inclusion leader for Deloitte's Orange County office as well as the OC/LB CalCPA Chapter, responsible for designing programs that enhance professional engagement and connection.

Description: Learn about the new principle of revenue recognition, the five step process, and tips to implement ASC 606.

 Ethical Leadership and Lessons Learned for the Business WorldTyson Avery | SVP Global Compliance, CBRE

Bio:

Tyson M. Avery is Chief Ethics and Compliance Officer for CBRE, Inc. CBRE is the world’s largest, publically traded commercial real estate services provider with approximately 75,000 employees and $13Bn in annual revenue. In this position, Tyson is the senior executive responsible for the global ethics and compliance program, which includes both domestic and international responsibilities. He leads a team of over 70 dedicated professionals, and works in the World Headquarters in Los Angeles, CA.

Prior to CBRE, Tyson served as the Director of Ethics & Compliance of ITT Defense. In this role, Tyson built an ethics and compliance program for a $6Bn organization in the aftermath of one of the largest regulatory prosecutions in US history, including over $100 million in fines and remediation. He was also the Global Process Owner for Compliance of a Corporate-wide SAP implementation. Prior to these assignments, Tyson held various leadership positions in ITT within the areas of Ethics and Compliance, Industrial Security, Trade, and Environmental, Health, and Safety.  

Preceding his corporate experience, Tyson spent ten years as a judge advocate serving in the U.S. Marine Corps where he held positions of increasing responsibility, including prosecuting and defending felony level criminal cases, serving as one of the first Geneva Convention Magistrates in Iraq, and as the sole military attorney in the White House Counsel's Office. He was also awarded the Bronze Star for his service during Operation Iraqi Freedom. Tyson holds a B.S. from UC Riverside and a J.D. from the University of Kansas.

IT Risk Environment and Data AnalyticsParm Lalli | Director, Focal Point Data Risk

Parm Lalli is a Director with Sunera and leads our national Data Analytics practice. Parm has over 16 years of data analytics, audit, and controls experience with Focal Point and other IT consulting firms, and is widely considered a leading data analytics practitioner in North America.  Parm’s data analytics expertise includes vast experience with various Computer-Aided Audit Tools (CAATs), leading and performing data analytics and developing continuous controls monitoring (CCM) applications for many business processes.  His experience also includes installing, implementing and configuring ACL Analytics Exchange, and providing training on all aspects of data analytics, from basic functionality to complex scripting and controls monitoring. Parm’s 17 years’ experience with ACL Software includes six years working at ACL.  During Parm’s time at ACL, he led the development of analytics for ACL’s CCM solution.  These analytics covered risks associated with accounts payable, travel and entertainment, general ledger, order to cash, procurement, human resource and payroll.  Once the analytics were developed, Parm led consulting projects for ACL clients where he implemented the analytics and assisted clients with the development and maturation of the data analytics and CCM programs. Parm has also worked at PricewaterhouseCoopers in the Advisory group where he performed Revenue Assurance consultancy with the Telco Industry. 

Parm also have extensive experience with other data analytics tools and applications such as TOAD for Oracle & SQL Server, Arbutus, and Alteryx. In addition to his data analytics focus, Parm’s background is IT audit focused, having provided services related to IT general controls, application controls, internal audit, IT risk assessment, process improvement advisory, operational audit and Sarbanes-Oxley Act (SOX).Parm is a Certified Information Systems Auditor (CISA) and ACL Certified Data Analyst (ACDA) and speaks at many IIA and ISACA conferences thoughout North America on the topic of Data Analytics.

Evolving from the Flinstones of Traditional Auditing to the Jetsons of Continuous Auditing

John Lefter | Audit Director, Sharp HealthcareKristin Freitas | Senior Auditor, Sharp Healthcare

John Lefter is the Director of Internal Audit Services at Sharp HealthCare. Since joining Sharp in 2012, John has been responsible for

managing operational, financial and compliance audits. John is a Certified Internal Auditor

(CIA), Certified in Risk Management Assurance (CRMA) and a Certified Information Systems Auditor (CISA). He has a BS in Finance from

San Diego State University and an MS in Accounting from University of Notre Dame. Past

professional experience includes public accounting and internal audit in the defense

and healthcare industries. He is Past President of the San Diego IIA Chapter and currently the

District Representative for the West Region, District 4 (Southern California) of the IIA.

Kristin Freitas, CPA, CIA, ACDA is the Senior Auditor – Analytics Specialist for Sharp HealthCare in San Diego, CA. She is currently on the San Diego

IIA Chapter Board of Governors. 

Session Summary: Recognizing the value and benefits of continuous auditing, Sharp HealthCare (SHC) transitioned many reviews from traditional audits to real time continuous audits.  Utilizing data analytics software, such as ACL, our continuous audits have provided stakeholders an opportunity to monitor key processes and internal controls on an ongoing basis.  It has allowed for the timely identification of trends, patterns and exceptions, as they occur. Continuous auditing has supported our organization’s risk assessment and has enhanced the efficiency of our Internal Audit department. This session will discuss SHC’s implementation of an effective continuous auditing solution, and share lessons learned from the use of analytics software. Lastly, it will share a few examples of current production projects

Audit Optimization through TechnologyPeter Yi | Senior Manager, SOXHub

Bio: Peter Yi is the Senior Manager of Product Solutions at SOXHUB, he helps organizations identify efficiencies and manage complex audit programs. With over 15 years of consulting and advisory experience from PwC and Grant Thornton, he brings Sarbanes-Oxley 404, internal audit and project management experience to the SOXHUB team.

Session Summary:

1. What's limiting the optimization of audit teams?2. Learn strategies for reducing the administrative burdens in your SOX / IA

program.3. Be able to maximize ROI (beyond just dollars) for your entire organization.4. Learn better application and business requirements when evaluating

software. 

GITC for BP ProfessionalsOmar Rahman | Senior Associate, KPMG

Presenter – Omar Rahman, CPA CISA | Senior Associate IT Audit and Assurance Practice | KPMG

Bio:Omar Rahman is Senior Associate with KPMG’s IT Audit and Assurance Practice for the Pacific Southwest Region and was recently with the KPMG’s Federal Financial Management Advisory Practice in Columbus, Ohio and Washington D.C. Omar has over 5 years of BP audit experience where he also tested IT Application Controls, Interfaces and Key Reports. Recently, Omar has been immersed in

testing General IT Controls for multiple clients of varying IT environment complexity.

Presenter:

Is it GITC or ITGC? What is a Stack and what does that mean in terms of scope? Why can’t we just rely on the SOC1 report over the system and move on? Why is my IT staff wasting so many hours?

As more companies look towards having a holistic view of their processes; reliance on the internal auditor to bring operational, financial and systemic processes together in one coherent picture is not just relevant, it is becoming a requirement. The days of separate swim lanes with the BP and IT teams treating each other as black boxes are becoming antiquated.

Come join a former BP auditor/consultant as he walks through how he learned the ropes of IT Audit and see how impacts to the IT environment have major downstream effects. Go through the growing pains he experienced and understand the basics of IT Audit so you can have an understanding of what your IT team is going through and even start assisting them in connecting the dots from GITC issues to reporting/compliance/operational impact.