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Greetings Everyone,

We are ready for an exciting year of Chapter meetings! It is always our goal to secure the topics and speakers and this year is no different. Your Chapter leadership has discussed how we can best serve you this year.

As a Board, we discussed Promoting the Profession through sharing our auditing profession with accounting students, specifically at our local universities. Over the past few years, we have granted scholarships to well-deserving student at California State University San Bernardino and Cal Poly Pomona. The Chapter will attend “Meet the Firm” events scheduled at each school in October 2013. We hope to reach out to students in our area further by speaking on auditing topics at their accounting student association meetings.

To kick off our first Chapter training meeting, Jannies Burlingame, CPA from IntelSource Consulting Corporation, will be our presenter.

Topic: EQ for Internal Auditors Time: 11:30 am – 1 p.m. Cost: Members $16, Non-Members $19 Location: Air Force Audit Agency, March ARB (See website for directions to training facility)

Other topics we have in store this year are as follows:

Audit Communication: Best Practices (October Half Day Seminar) Effective Audit Planning and Engagement Risk Assessments (November Full Day Seminar) Governmental Accounting Fraud COSO Implementation Continuous Monitoring

Registration is open for our September through November events through our chapter website at www.theiia.org/inlandempire!

Finally, in closing would you please consider giving back to your local IIA Chapter by volunteering? The chapter needs volunteers for the following committees: Hospitality, Corporate and Academic Relations. Even if you cannot attend our chapter meetings, please know these committees can accomplish their goals with a very minimal time commitment. Of course, we encourage you to attend the meetings whenever possible.

I am looking forward to meeting each of you.

Regards,

CarmenCarmen McGowin-Paul, President, IIA Inland Empire Chapter #257

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ISSUE HIGHLIGHTS:President’s Message…………………...1September Training Information..……..2October Half-Day Seminar…….…….…3

November Full-Day Seminar………..…5Article………………..……………………6Careers…………….……………………..7

Spread the Word!....………………….…3Volunteer!..............................................3Member Anniversaries………………….4

REGISTER NOW FOR OUR SEPTEMBER TRAINING!On Wednesday, September 18, 2013, the IIA Inland Empire Chapter is hosting our first event

of the chapter year!

Topic: EQ for Internal Auditors

Date and Time: Wednesday, September 18, 2013 from 11:30am until 1:00pm

Cost: $16 for members, students, and retirees; $19 for non-members

Location: Air Force Audit Agency, March ARB (See website for directions to training facility)

Synopsis: EQ addresses what we were never taught in school--soft/people skills. Communications (part of soft skill) is also cited as the top ten qualities desired for CAE's per the most recent survey conducted by the IIA.

Essential Skills for Every Internal Auditor’s Toolbox Review what soft skills are and how they are important for success. Discuss “soft skills” versus “hard skills.” Gain an understanding of emotional and cultural intelligence, illustrated by real life examples. Discover how and why emotional intelligence is critical for internal auditors. Learn how emotional intelligence is measured. Explore methodologies for developing your emotional and cultural intelligence. Case studies for emotional and cultural intelligence.

Speaker Bio: Jannies Sun Burlingame, CPA is the Founder and Principle Consultant of IntelSource Consulting Corporation, which specializes in delivering business solutions to Fortune 1000 Companies in the areas of risk and audit advisory. A proud Wolverine, Trojan, and National Beta Alpha Psi James Burn Scholar, Jannies launched her career at PricewaterhouseCoopers LLP (PwC). At PwC, she acquired an extensive amount of audit and IPO experience on various high-profile Fortune 500 clients. Jannies developed her skills further as an in-house manager in both internal audit and regulatory risk assurance. Throughout her collective 12-year tenure in these organizations, Jannies worked in multiple industries, which included Banking, Government, High- Technology, Telecommunications, and entertainment, either as a leader or key member of audit engagement teams.

Jannies has traveled extensively throughout the United States, Europe, and China and has successfully completed multilingual audit engagements in both Chinese and German related to Sarbanes-Oxley compliance. She has also trained numerous global corporations on audit methodology, risk management, and Sarbanes-Oxley, and J-SOX over the last decade.

Register now on our website at www.theiia.org/inlandempire!

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DID YOU KNOW?The IIA Inland Empire Chapter will share relevant job openings, articles, events, and ideas on

our Website and in our Newsletters for FREE!Whatever you have to share, we’re happy to help spread the word.

Contact iia_inlandempirechapter@yahoo.com with details for consideration!

Whether you can give a few minutes a week or several hours a month, we are in need of volunteers! We currently have several committee chair opportunities, including HOSPITALITY and COPRORATE & ACADEMIC RELATIONS. Volunteering with our local chapter is a great way to meaningfully give back to the profession, share your unique skills and talents, and work with a committed team of volunteers dedicated to serving our members and increasing awareness of internal auditing. If you’d like more information about either of the vacancies or are interested in helping in some other capacity, please contact us at iia_inlandempirechapter@yahoo.com!

October “Audit Communication: Best Practices” Half-Day SeminarDate: Wednesday, October 16, 2013Time: 8:00am until 12:00pmCost: $50 for members, students, and retirees; $65 for non-membersLocation: Armed Forces Reserve Center Training Facility, March ARB (See website for directions to training facility)Synopsis: Successful auditors are effective communicators. This seminar offers auditors at all levels a chance to refresh and refine

their communication skills through a blend of lecture, discussion, and hands-on practice with topics such as: AUDIT FINDINGS: Crafting the Story – Every audit tells a story; make sure your audit report gets the point across. WRITING/REPORTING: Grammar Disasters – Do misplaced modifiers and perplexing prepositions get you down?

Spot grammar and word structure errors before they reach your peers, your supervisors, or (gasp!) your client. WRITING/REPORTING: Data Displays – You have data. Lots of it. Help others understand your work through

graphic data displays. INTERPERSONAL SKILLS: Awesome Audit Attitude – Your attitude can help create a positive audit environment

for you, the audit team, and your client.Speaker: Wendy Sanyk, CPA, CGFM, Course Director, Air Force Audit Agency

Register now on our website at www.theiia.org/inlandempire!

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1 Year! 5 Years! 10 Years!Aishwarya Joshi Aileen Yan Yan Arlene OwensAnastacia Cortes Braden Bargmeyer Camerino MesinaBary Dickerson Carmen McGowin-Paul Curtis VonSchimmelmann

Brett Cyr Catherine Brown Deborah WoganChad Burkitt Claire Melhorn Gary Crismon

Cinthia Santamaria Dan Murillo Hilda RobeyDennis Hsiao Daniel Vejar Judy Arruda

Francine Clara Debbie Katnich Mary Ann RodrickGina Briley Dee Dee Safford-Rivas

Iris Carruthers Dennis Hussman 15 Years!Jackie De Guzman Hosny Shouman Bruce Carpenter

Janet Wong Juan Jimenez Mike ValinottiJenny Mac Karen Johnson

Loretta Acuna Katrina Yao 20 Years!Matthew Meumann Kevin Merit Arlys Erickson

Menaka Burkitt Laura Bishin Mike ZacharyMichael Laca Mary Anne Eliasz Mindy Maselbas

Mohammed Zertaj Phaedra GreenPaul Angulo Rene Casillas 25 Years!

Pushkala Mahadevan Renee Robinson Pat HarmsRichard Sands Ricky DeguchiRobert Elder Samuel Gibbs 30+ Years!Ryan Carter Sapna Nangia Judy LloydShaun Su Wil Yambot Gerald Myers

Steven Raby Lawrence PerszykThomas Flores

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November Full-Day Seminar!Topic: Effective Audit Planning and Engagement Risk AssessmentsDate: Wednesday, November 20, 2013Time: 8:00am until 4:30pmCost: $100 for members, students, and retirees; $115 for non-membersLocation: Armed Forces Reserve Center Training Facility, March ARB (See website for directions to training facility)Speaker: Danny Goldberg, Partner, Professional Development & Executive RecruitingCourse Overview: A one-day crash course on the foundation for all field audits.

Planning is the foundation for every efficient and effective audit. If audit teams take the time to build an effective audit risk assessment and plan the audit accordingly, the opportunity for a smooth and under budget increases exponentially. This one course will take attendees through the basics of audit level risk assessments and appropriate steps throughout the planning phase of an audit.

Learning objectives: Attendees will learn how to identify audit risk and appropriate audit planning tools and techniques Attendees will learn how to apply critical thinking skills to the planning and risk assessment phase to perform

an effective audit. Attendees will discover the best techniques for team management

Speaker Bio: Danny M. Goldberg leads the Professional Development and Executive Recruiting Practices at Sunera. Danny has over 100 full-day diverse courses that he provides to clients, including courses on accounting, audit and soft skills. Prior to joining Sunera in January 2011, Danny founded SOFT GRC, an advisory services and professional development firm. Danny has over 16 years of audit experience, including five as a CAE/Audit Director at two diverse companies.

Prior to founding SOFT GRC, Danny was the Director of SOX Compliance and Corporate Audit at Dr. Pepper Snapple Group, where he led the Year One SOX Compliance efforts and assisted in building both departments. Prior to his tenure at Dr Pepper, Danny was the Chief Audit Executive at Tyler Technologies, a publicly traded technology company (Danny was hired to build the department from the ground up).

Danny has served on the audit committee of the Dallas Independent School District and was the Chairman of the North Texas Leadership Council of the American Lung Association in 2012. Danny is also the IIA Dallas and Fort Worth Chapter Programs Committee Co-Chairman for the 2012-2013 year.

Danny is accredited as the professional commentator on the publication BNA Tax and Accounting Portfolio, Internal Auditing: Fundamental Principles (Accounting Policy and Practice Series), which is authored by renowned audit scholars Curtis C. Verschoor and Mort A. Dittenhofer – co-author of Sawyer’s Internal Auditing. He is currently writing a publication on Crucial Communications: Tools When the Stakes are High that will be published by Wiley in 2014.

Danny is a Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, Certified in the Governance of Enterprise Information Technology, Certified in Risk and Information Systems Control, Certified in Risk Management Assurance, has obtained his Certification in Control Self-Assessment and is a Chartered Global Management Accountant.

Register now on our website at www.theiia.org/inlandempire!

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ARTICLE:“TIME THEFT IS A BUMPY ROAD FOR EMPLOYEES”

from Internal Auditor Magazine

The National Post reports that the City of Hamilton has fired 29 city road workers who allegedly ran personal errands when they should have been patching potholes. City work crews were secretly followed by private investigators armed with video cameras and access to GPS tracking devices on the City-owned work trucks driven by the employees. The city’s investigation is continuing, and Hamilton police officials have been apprised of the situation. .

Lessons Learned

Pretending to fill potholes or exaggerating the time spent filling potholes may not seem like such big a deal, but it is. Public works projects are essential to a city’s upkeep and come with a high price tag. The New York City Department of Transportation, for example, keeps a running tally of the potholes its workers fill, which sometimes tops 5,000 per day, and the cost of a temporary repair can range from US $3 to $1,500 per pothole.

An employee commits fraud against his or her employer by accepting pay for work that he or she has not performed. This type of fraud, known as time theft, is costly to organizations and is not always easy to detect. Time theft includes falsifying time card/clock records, taking excessive work breaks, and using work computers for personal reasons (one of the most common forms of work time theft).Taking excessive employee personal time, including too much socializing, making personal calls, and doing personal business or errands outside of scheduled work breaks, also constitutes time theft. In the city of Hamilton case, the workers are accused of spending the day in coffee shops, bars, at their homes, and running personal errands.

How can internal auditors help prevent and detect time theft in the workplace? As part of a fraud risk assessment, audit plan, or audit engagement cycle, auditors should ask several questions on a regular basis:

Does the organization have a business/operational plan that clearly specifies work and performance expectations for critical — if not all — jobs performed by employees? These plans and expectations are essential to effectively and efficiently managing the workforce and to establishing clear direction to supervisors and employees (e.g., how many potholes should be filled in a work day and by what standard of quality). Also, performance monitoring standards and processes should be in place (e.g., production targets, camera surveillance, GPS tracking, and attestations on the work performed). However, in a unionized work environment, consultation or negotiation may be required.

Are necessary workforce policies in place to set and reinforce expected behaviors for supervisors and employees? This should include the implementation of a zero-tolerance theft policy that addresses time theft and clearly articulates examples of what constitutes time theft relevant to the organization’s mandate and business lines. Where an internal audit function exists, ensure there is clarity in its mandate to detect and report suspected fraud activities.

Does the organization use an attendance system that allows supervisors to monitor when employees check in and out for the workday? Using time and attendance software allows for more accurate monitoring of employee check-in and checkout times as well as integration of punch clock hardware. A biometric time and attendance system or devices such as fingerprint and retinal scanners allow employees to clock in without the use of time cards and help prevent the occurrence of time card fraud and “buddy punching” (i.e., when one employee clocks in for an absent employee). In cases where work is performed in various locations, use of a mobile (e.g., phone or RFID) work completion monitoring system can help detect time theft.

Is there adequate monitoring and follow-up? Regular reports that permit comparison of time and attendance records with payroll are one of the first potential indicators of time theft fraud. Supervisors likely are in the best position to determine whether an employee’s work history should be considered suspicious. These same reports also should periodically be provided to senior management and the organization’s auditors for review.

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President 1 st Vice President 2 nd Vice President Carmen McGowin-Paul Renee Robinson Ryan Santacruz

Secretary TreasurerSapna Nangia Rene Casillas

Board of GovernorsMichael Valinotti, Meihua Koo, Shawn Moore, Samuel Gibbs, Mark Cousineau, Percy Veloro, Michael Alexander, Melissa Bender

CAP Administration Audit CertificationMelissa Bender Chad Burkitt Mark Cousineau & Michael Alexander

Hospitality Publicity Acad. & Corp. RelationsVACANT Jerry Grau & Thomas Flores VACANT

Membership Website/Newsletter Programs/SeminarsRene Casillas & Percy Veloro Ryan Santacruz & Mindy Chiang Melissa Bender & Carmen McGowin-Paul

Inland Empire Chapter members receive 20% off on all CIA study materials, as well as Gleim CPE (including new ethics course). Contact Melissa Leonard at melissa.leonard@gleim.com or call 1-800-874-5346 x 131 to take advantage of this offer or contact [Chapter contact's name and email/phone] for more details. Visit gleim.com/cia for more information on the CIA Exam or how Gleim can help you pass.

For The Latest

Opportunities, Visit the IIA’s Career

CenterThe IIA’s Career Center is a valuable tool available to both members and non-members alike. The resource, which connects job seekers with positions within the internal audit field, is available on the IIA’s website and is provided as a no-cost service to individuals seeking employment. IIA members may post a resume online, which can be viewed by direct employers and agencies. The IIA Career Center is a great source for leads for entry-level and experienced professionals.

Senior Internal Auditor Under general direction of an Audit Manager, the Sr. Internal Auditor will plan, organize, conduct and direct complex internal audits of County departments, fiscal or operational activities. The Sr. Internal Auditor may act in a lead capacity over other auditing, accounting and clerical staff.

Salary: $25.10 - $35.57 Hourly | $4,351.39 - $6,165.54 Monthly | $52,216.74 - $73,986.43 AnnuallyRECRUITING GUIDELINES:Education: Graduation from an accredited college or university with a Bachelor's degree with a specialization in auditing or accounting or licensed in California as a Certified Public Accountant. Possession of a valid certificate as a Certified Internal Auditor, Certified Fraud Examiner or Certified Information Systems Auditor is a plus.

Experience: Two years of professional auditing experience. Broad knowledge of auditing and accounting, techniques, procedures and terminology; International Standards for the Professional Practice of Internal Auditing and or standards established by the American Institute of Certified Public Accountants, as they relate to government auditing; principles and practices of management and management controls.

Other Requirements: Possession of a valid California Class C driver's license to travel throughout the County in order to perform audit functions is required.

Desired: Experience with automated audit work paper program. Proficient in Microsoft Word and Excel software programs. Working knowledge of PeopleSoft Financials and Human Resources Modules. Knowledge of governmental accounting. Ability to work independently and in a team environment. Ability to effectively communicate in a political environment with diplomacy and tact, orally and in writing. Ability to independently set, monitor and meet goals/deadlines; strong analytical skills.

Auditor/Appraiser I/II

Salary: $19.52 - $32.55 Hourly | $3,383.47 - $5,642.00 Monthly | $40,601.60 - $67,704.00 AnnuallyTHE POSITION:Do you have your Bachelor's Degree with a specialization in Accounting and you are looking to apply the Accounting principles you've learned in conjunction with the opportunity to apply appraisal principles and methods? Or do you have your degree with a specialization in Accounting and you're looking for a career change?

The Assessor-County Clerk-Recorder is looking for candidates who are detailed, motivated, and adaptive to learning the assessment process for appraising business personal property in the County of Riverside. An auditor-appraiser uses his/her accounting knowledge and experience and applies laws, regulations, and best practices to derive fair market value for property tax purposes.

The Auditor I Appraiser I will examine and analyze records of business concerns to determine proper values of assessable property by means of auditing and appraisal procedures; to conduct audits on chaptered legislation and internal operations of the department; to prepare audit reports with recommendations on findings.

The Auditor/ Appraiser II will utilize auditing and appraisal procedures to examine and analyze records of business concerns to determine proper values of assessable property; to conduct audits on chaptered legislation and internal operations of the department; to prepare audit reports with recommendations on findings.

EXAMPLES OF ESSENTIAL DUTIES: Performs property tax audits of businesses and agricultural enterprises that annually report supplies, equipment, and improvements for assessment purposes;

reviews company accounting records to determine amounts of taxable property on hand; prepares audit reports and adjusts tax rolls as necessary. Examines property statements submitted by taxpayers for accuracy and completeness; calculates assessable values of supplies and fixed assets in accordance

with established appraisal procedures. Conducts audits on chaptered legislation and internal operations of the department. Examines, verifies, and evaluates accounting records, operations, procedures, and systems for compliance with established department, county or state

requirements. Explains audit and assessment procedures/valuations to taxpayers and company representatives. Performs field inspections of business locations in order to update assessment information.