April 2014 WNY Audit Trail - Chapters Site · Mr. Thomas has participated in high profile investigations fea-tured on America's Most Wanted, The Today Show, Good Morning America,

WNY Audit Trail April President’s Letter Congratulations on achieving platinum status!

Dear Audit Professionals,

Our Chapter reached platinum status for the year. Congratulations to all! Platinum

status is awarded to chapters that consecutively achieve gold status for 10 out of 11

years. This is our 7th consecutive year of reaching platinum status. On a monthly basis

we report to IIA headquarters our chapter activities aimed at service to our members,

service to our profession, and chapter administrative actions, and we are awarded

points based on those undertakings. These awarded points help chapters obtain

bronze, silver, gold or platinum status. Achieving platinum status is a major achieve-

ment, and I appreciate everyone’s hard work and dedication to reaching this goal.

Thank you to the members who attended our March lunch meeting. We were fortu-

nate to have Elizabeth Carlson, a partner with Hodgson Russ LLP, present on the

heightened enforcement efforts of the Department of Labor on allowable deductions

for employee benefits as well as worker misclassification (hourly employee vs. salary

vs. contractor). Thank you also to our members who attended the April all-day Buffa-

lo/Rochester chapter event regarding High-Performance Auditing and Data Collection

and Analysis. It was great to see everyone.

Our new chapter year (6/1/14-5/31/15) starts this June. Per our Chapter Bylaws, we

will have an official election of our new officers at the May lunch meeting. Election

is through a majority vote of Chapter members present during the annual meeting.

Please see the proposed nominations for the officers and committee members of

the Board of Governors for the upcoming year – it is included in this newsletter. The

nominations for next year include an impressive group of individuals whose dedica-

tion to our organization, hard work, and enthusiasm make them excellent candi-

dates. If you have any interest in a leadership or committee position, please let one

of our officers know. We are always looking for new volunteers and appreciate eve-

ryone’s contribution to our Chapter.

We are pleased to announce that immediately following the Board of Governors

election, Dennis Thomas, Corporate Security Loss Prevention Operations Manager at

Delaware North Companies and current board member of the WNY ACFE, will be

leading a presentation regarding fraud hot topics. See more details regarding this

presentation within this newsletter.

Thank you again for your continued support, and we look forward to seeing you at our

future events.

Yours in service,

Deborah Kassirer

Inside this issue

2014-2015 Proposed Board of Gover-nors Listing ................................. .....2

May Event ................................... ..3-4

WNY Chapter Items of Note ....... ..5-8

Member Spotlight ....................... …..9

CONTROL: How To Be In ............. ...10

Junior Achievement……………………...11

Professor For a Day ..................... ...12

WNY IIA Board of

Governors .................................. ...13

April 2014

Proposed 2014-2015 Draft Board of Governors

Position Name Contact Information

President*Leonard Soldano, CISA, CTGA, ISA, PCIP

M&T Bank

(716) 839-6947

[email protected]

Vice President*Mariya Balicki, CPA, CIA

M&T Bank

(716) 842-5971

[email protected]

Treasurer*Ashley Blecha

M&T Bank

(716) 842-4326

[email protected]

Secretary*Ashley Kinnear

M&T Bank

(716) 842-5558

[email protected]

Immediate Past President*Deborah Kassirer, CPA, CIA, CRMA, CCSA

Roswell Park Cancer Institute

(716) 845-5788

[email protected]

Second Past President *Deborah Schmitt, CPA, CIA

National Fuel

(716) 857-6941

[email protected]

Third Past President *Richard Brennan, CPA, CIA

Rich Products

(716) 878-8681

[email protected]

Academic Relations Co-

Chairs*

Donna Bennett-Malec, CIA, CCSA

Kate Sheer, M&T Bank

(716) 364-6414 Donna / 842-5636 Kate

[email protected] / [email protected]

Advocacy Chair*Marcos Manunta, New Era Cap

Timothy Battaglia, New Era Cap

(716) 604-9000 ext.1455 Marcos / ext.1461 Tim

[email protected] /

[email protected]

Associate Trustee*Maureen Cilano, CPA, CRMA, CCIPA

Evans Bank

(716) 926-2000 ext. 1362

[email protected]

Budgeting & Reporting

Committee Chairperson

Steve Doe, CPA

M&T Bank

(716) 842-5839

[email protected]

Financial Controls

Committee

Daria Adolph, CMA, CIA - Derrick Corporation

Janette Piesczynski - Tops

Geoff Smith - First Niagara

(716) 206-9019 [email protected]/

(716) 510-2389 [email protected]/

(716) 848-8470 [email protected]

Certifications Chair & CIA

Chairperson*

Maureen Dunn, CCSA - Evans Bank

Jeffrey Barnett - Benderson Development

(716) 926-2005 Maureen/ (716) 878-9658 Jeff

[email protected]

[email protected]

Meetings & Attendance

Coordinator*

Margaret McWilliams, CISA, CRISC

Sodexo

(716) 633-2222 x58489

[email protected]

Membership Chairperson*James Bandinelli

M&T Bank

(716) 842-5618

[email protected]

Newsletter ChairpersonJeremy Fay

M&T Bank

(716) 560-2712

[email protected]

Seminar and Events Co-

Chairs*

Sriram Vilaynoor, CRMA CSSMBB, RABQSA

QMS-LA

BlueCross BlueSheild of WNY

Open Co-Chair Position

(716) 435-6779 [email protected]/

(716) XXX-XXX email.com

Website and Survey

Administration*

Ellen Janicki, CIA

M&T Bank

(716) 842-2316

[email protected]

Board Member*Micheal Ohlweiler, CPA

Partner, KPMG LLC

(716) 796-6039

[email protected]

Board Member*John D'Angelo

General Auditor, M&T Bank

(716) 842-5551

[email protected]

Board Member*Eugene Cullen, CCSA, CRMA

VP of IA and Advisory Services, Roswell

(716) 845-8374

[email protected]

Northeast District Advisor Linda Grotton [email protected]

Northeast District #3 Gloria Gibbon, CIA, CFSA, CRMA(607) 316-0732

[email protected]

Chapter Support - IIA HQ Michael Russell [email protected]

* - Denotes Board of Governor Position per By-laws

WNY IIA May Event Creating an Asset Protection Program

Presented by Dennis Thomas, Loss Prevention Operations Manager,

Delaware North Companies

May 13th, 2014 from 12PM - 2:00PM

Templeton Landing

2 Templeton Terrace

Buffalo, NY 14202

Lunch will be provided

$30 members/ $35 non-

members/ $10 Students

This event will provide 2 CPEs

To register for this event, please send an email by May 8th to iiawnychap-

[email protected] and include your name, company, and member status

(member/ non-member).

Dennis Thomas has over 20 years of experience in the field of

loss prevention and corporate investigations. Mr. Thomas is

currently the Corporate Loss Prevention Operations Manager

for Delaware North Companies. Mr. Thomas is tasked with

building a loss prevention program for Delaware North's 2.6

billion dollar global operations. Previously, Mr. Thomas spent

12 years with Zale Diamond Corporation overseeing investi-

gations from Maine to Puerto Rico and 8 years as a loss pre-

vention executive with May Department Stores Corporation.

Mr. Thomas is also a licensed NYS Private Investigator.

Mr. Thomas has participated in high profile investigations fea-

tured on America's Most Wanted, The Today Show, Good

Morning America, Fox News and numerous other national

media outlets and publications. Mr. Thomas was named In-

ternational Property Crime Investigator of the Year by the

IAPCI and recognized for Exceptional Service in the Public In-

terest by FBI Director Robert Mueller. Mr. Thomas is a co-

author of the book "Bribery and Corruption, A View From Un-

der The Table".

Mr. Thomas holds a Bachelors Degree in Business Manage-

ment and Economics from the State University of New York

and a MBA in Economic Crime and Fraud Management from

Utica College.

ABOUT THE PRESENTER:

Note

An updated WNY IIA member list

has been posted to the website

under Member Library. This is

only accessible to WNY IIA mem-

bers and requires log in using

member ID/ password to access.

Information on the member list

is based on data maintained in

IIA membership databases and

identifies only those members

who did not opt out of the direc-

tory. If changes are required,

please log onto the IIA site or

contact IIA membership services

to update your member profile.

Regarding member certification,

only those accredited by the IIA

will be listed.

WNY Chapter Items of Note

5

Upcoming Events

Date, Location, and Time Topic Presenter

Date: May 13th Time: 12-2pm Location: Templeton Landing Lunch will be provided CPE: 2

Creating an Asset Protection Program

Dennis Thomas, Loss Prevention Operations Manager, Delaware North Companies

Summer Social Date: June 11th Time: 3-6pm Location: Delaware Mansion Hors d'oeuvres will be served and a two hour open bar will be provided. CPE: 2

Building Audit-Client Relationships Bobbi Sedor, VP, ERM Program Manager at First Niagara Bank

Welcome New Members!

The WNY Chapter of the IIA welcomes the following new members:

Rebecca Bailey, Adjam Khoury, Allison Marranca, and Sanath Ra-

japaske of Freed Maxick CPA’s, PC, Anne O’Neill and Andrea Ridings of

Independent Health, and Lisa Bixler, Natalie Clark, Shane Costa, Daniel

Dellaquila, Ashley Hubbard, Brian Mills, and Kelly O’Brien of M&T

Bank.

If you would like to share any valuable professional information or wish to share words of congratula-tions, contact Jeremy Fay Newsletter Chairperson at [email protected]. Please submit any additions by the 15th of the month for inclusion in the next month’s newsletter.

Member Years of Service!

Congratulations to the following members for reaching a milestone of service

with the IIA: Jason DiPalma of First Niagara Bank and Daniel Driver of Colum-

bus McKinnon Corporation for 5 years.

Thank you all!

6

Registration Is Open for the CRMA

Those who wish to pursue The IIA’s Certification in Risk Management Assur-

ance (CRMA) can now register for the exam, which consists of two parts: a

100-question, multiple-choice core exam with a seat time of two hours, and

Part I of the Certified Internal Auditor exam. Join 13,000 of your global peers

who have already earned this designation. Click here to learn more.

Reminder: New Documentation Requirements for IIA Certifications Now in Effect Individuals who plan to apply for any IIA certification program should take note of the

new documentation requirements that became effective Jan 1, 2014.

The IIA must have the following documents on file prior to a candidate being grant-

ed “Approved” status and able to register or sit for IIA certification exams:

Proof of identification in the form of a copy of the candidate’s official passport, driv-

er’s license, or national identity card. The identification must be current (not expired)

and contain the candidate’s photograph.

Proof of education in the form of a copy of the degree(s) or transcripts.

A Character Reference Form completed and signed by an active IIA-certified individu-

al, a current or prior supervisor, or the candidate’s current professor.

The documents must be transmitted to The IIA via the Document Upload Portal.

For complete details, process, instructions, and forms for each certification, please visit www.theiia.org/certification.

Important Change to CIA’s Education Requirements

The 3-part CIA exam transition is continuing efficiently. By the end of December

2013, the English version of the CIA exam will complete its transition to the new 3-

part format and the remaining language translations will continue through the third

quarter of 2014. To see the schedule of translations and when individual language

registrations plan to open, click here.

If you are planning to pursue the CIA designation in either the 4-part or the 3-part

format, please pay close attention to the dates of availability according to this sched-

ule, and please note that the dates are subject to change.

There have been significant changes within the CIA program involving education and eligibility requirements for all

certifications. The Global Board of Directors has approved an alternate path to CIA eligibility for those candidates who

do not possess a bachelor’s degree from an accredited university. Candidates may now become eligible for the CIA

with less post-secondary education but expanded verified experience in internal audit. Click here for additional details.

In addition to the change mentioned above, the Global Board has also changed the documentation requirements for

all certification programs.

Effective January 2014, to become eligible to take any exams, you must submit the exam application form, the charac-

ter reference form, proof of education, and proof of identification. Candidates may register for exams after all the doc-

uments have been received and approved. Full details regarding these changes will be posted to the website when

available.

7

CIA Learning System

The IIA's CIA Learning System is a comprehensive

training course designed to provide chapters,

members, and the audit community of profes-

sionals with information and tools to master the

global CIA exam syllabus. This premier quality

program is aligned with the International Profes-

sional Practices Framework (IPPF) to ensure you

stay current with the global internal auditing

profession and are ready for the CIA exam. It

combines printed text with online testing tools

and online questions. Take advantage of the best

prep materials out there by ordering yours to-

day!

8

Connect in London 2014 International Conference Keynote Speaker Announced London’s calling. Take the call, July 6-9 at the 2014 International Conference, and hear from just-announced Keynote Sessions speakers including Alastair Campbell (pictured), communica-tions strategist and chief spokesman for former UK Prime Minister Tony Blair.

Choose from more than 60 career-enhancing concurrent educational sessions on emerging global issues; tools and technologies; fraud, bribery, and corruption; financial services; corpo-rate values; risk and controls; management skills; and public sector and non-profits.

Connect with your global colleagues during networking events, and select your own accommo-dations near the ExCeL Convention Centre and London’s other iconic attractions.

Watch the conference video to experience the sights and sounds of London and learn more about why you should attend.

It’s time to make the connection. Register today at the lowest rate available and save up to US

$500 (now through Feb. 28).

Member Spotlight

Matthew Clohessy: Internal Audit Manager – First Niagara Bank

Matthew Clohessy, CPA, CIA, is an Internal Audit Man-

ager with First Niagara Bank. He joined First Niagara in

July 2012 and was recently promoted to his current

role in March 2014. Prior to joining First Niagara, he

was with M&T Bank’s Internal Audit department for

five years. Matt specializes in evaluating internal con-

trols over electronic banking delivery channels, retail

and commercial banking operations, loss prevention

and consumer banking regulatory compliance.

Prior to his career in Internal Auditing, Matt was a Sys-

tem Administrator with Prentice Office Environments

for three and a half years, where he was responsible

for the operation, security and maintenance of the

company’s IT infrastructure.

Matt is an active member of the New York State Socie-

ty of CPA’s Technology Assurance Committee (TAC),

which provides technical presentations and discus-

sions to promote awareness over current and evolving

technology assurance issues and their impact on audit,

risk management, security and financial statement

reporting. Through this committee, Matt has previ-

ously given CPE presentations at the society’s head-

quarters in New York City on FFIEC Customer Authenti-

cation Guidance and is scheduled to present in April

on Virtual Currency Compliance with BSA/AML Regula-

tions.

In addition to presenting for the NYSSCPA’s TAC, Matt

recently spoke on Customer Authentication and Practi-

cal Flowcharting Methodologies at the WNY IIA/ISACA

workshop this past January.

Matt graduated cum laude from Canisius College with

dual Bachelor of Science degrees in Accounting and

Accounting Information Systems and also received his

MBA from Canisius College. Matt is a Certified Public

Accountant, a Certified Internal Auditor and will be

sitting for the Certified Information Systems Auditor

exam in June.

Outside of work, Matt likes to spend time with his

family, fine tune his craft brew recipes, vegetable gar-

dening and fishing. He also started volunteering with

Junior Achievement and recently finished teaching his

first program with a class of high school students.

9

Melissa Leonard Gleim Chapter Coordinator Each time you attempt a new challenge, you must first develop a control system. Passing the CIA exam requires candidates to be in control during exam preparation and execu-tion. The objective is to be confident that the best possible performance is being gener-ated. Control is a process whereby you: 1. Develop expectations, standards, budgets, and plans 2. Undertake activity, production, study, and learning 3. Measure the activity, production, output, and knowledge 4. Compare actual activity with expected and budgeted activity 5. Modify the activity, behavior or study to better achieve the desired outcome 6. Revise expectations and standards in light of actual experience 7. Continue the process or restart the process in the future Every day you rely on control systems implicitly. For example, when you groom your hair, you use a control system. You have expectations about the desired appearance of your hair and the time required to style it. You monitor your progress and make adjustments as appropriate. The control process, however, is applicable to all of your endeavors, both profes-sional and personal. You should refine your personal control processes specifically toward passing the CIA exam. In the beginning, you set an expectation of when you would like to take and pass the first part. Once you have a goal, look at your schedule and decide how many hours a week are available. Accomplish this by evaluating your available time and choosing activities you can sacrifice to help meet your goals. As you move forward, you might find that you over- or under-budgeted, which can be expected. So, you will need to adjust accordingly (step 5 above). If each study unit is taking you longer to complete than you anticipated, you should evaluate the resources you have available and make use of those to ensure you meet your goal. When using the Gleim Review System, you have access to a Personal Counselor who can assist you with your study plan and ensure you are completing each study unit in the most efficient manner. It is important that you have the ability to adjust your control systems based on the demands of your daily schedule. This includes any changes that occur in your professional or personal life that directly impact your exam preparation. After completing your first exam part, immediately begin preparing for the next. You should, however, take the time to look at your schedule and see where you might want to make adjustments based on new circumstances or insight gained from your previous plan. Most endeavors will improve with explicit control. This is particularly true of test-taking techniques for the CIA examination. I would like to hear from you. How did you find time to prepare? What advantages of being certified have you experi-enced? Email Gleim at [email protected] with your questions. Remember, as a Western New York Chapter member, you will receive discount on Gleim material. Gleim has been helping CIA candidates pass the CIA Exam since 1980.

CONTROL: How To Be In

10

Feedback or Suggestions?

Do you have feedback on

what you have read or sug-

gestions on future topics?

Maybe you are studying for

the exam or have recently

passed and want to share

tactics you used.

Email Gleim at:

[email protected]

with your comments.

11

12

2013-2014 Board of Governors

* - Denotes Board of Governor Position per By-laws

Position Name Contact Information

President*Deborah Kassirer, CPA, CIA, CRMA, CCSA

Roswell Park Cancer Institute

(716) 845-5788

[email protected]

Vice President*Leonard Soldano, CISA, CTGA, ISA

M&T Bank

(716) 842-5972

[email protected]

Treasurer*Ashley Blecha

M&T Bank

(716) 842-4326

[email protected]

Secretary*Mariya Balicki, CPA, CIA

M&T Bank

(716) 842-5971

[email protected]

Immediate Past President*Deborah Schmitt, CPA, CIA

National Fuel

(716) 857-6941

[email protected]

Second Past President *Richard Brennan, CPA, CIA

Rich Products

(716) 878-8681

[email protected]

Third Past President *Amy Olsen, CPA

KPMG, LLP

(716) 796-6036

[email protected]

Academic Relations Co-

Chairs*

Donna Bennett-Malec, CIA, CCSA

Kate Sheer, M&T Bank

(716) 364-6414 Donna / 842-5636 Kate

[email protected] / [email protected]

Advocacy Chair*Marcos Manunta, New Era Cap

Timothy Battaglia, New Era Cap

(716) 604-9000 ext.1455 Marcos / ext.1461 Tim

[email protected] /

[email protected]

Associate Trustee*Maureen Cilano, CPA, CRMA, CCIPA

Evans Bank

(716) 926-2000 ext. 1362

[email protected]

Budgeting & Reporting

Committee Chairperson

Steven Doe, CPA

M&T Bank

(716) 842-5839

[email protected]

Financial Controls

Committee

Daria Adolph CIA, CMA - Derrick Corporation

Janette Pieszynski - Tops

Geoff Smith - First Niagara

(716) 206-9019 [email protected]/

(716) 510-2389 [email protected]/

(716) 848-8470 [email protected]

Certifications Chair & CIA

Chairperson*

Maureen Dunn, CCSA - Evans Bank

Jeffrey Barnett - Benderson Development

(716) 926-2005 Maureen/ (716) 878-9658 Jeff

[email protected]

[email protected]

Meetings & Attendance

Coordinator*

Margaret McWilliams, CISA, CRISC

Sodexo

(716) 633-2222 x58489

[email protected]

Membership Chairperson*James Bandinelli

M&T Bank

(716) 842-5618

[email protected]

Newsletter ChairpersonJeremy Fay

M&T Bank

(716) 842-2323

[email protected]

Seminar and Events Co-

Chairs*

Leonard Soldano, CISA, CTGA, ISA - M&T

Edward Dickey, CPA, CIA - Curbell, Inc.

(716) 842-5972 Len / (716)812-9906 Ed

[email protected] / [email protected]

Events Planning ChairpersonAshley Kinnear

M&T Bank

(716) 842-5558

[email protected]

Website Administration*Ellen Janicki, CIA

M&T Bank

(716) 842-2316

[email protected]

Board Member*Michael Ohlweiler, CPA

Partner, KPMG LLC

(716) 796-6039

[email protected]

Board Member*John D'Angelo

General Auditor, M&T Bank

(716) 842-5551

[email protected]

Board Member*Eugene Cullen, CCSA, CRMA

VP of IA and Advisory Services, Roswell

(716) 845-8374

[email protected]

Northeast District Advisor Linda Grotton [email protected]

Northeast District #3 Gloria Gibbon, CIA, CFSA, CRMA(607) 316-0732

[email protected]

Chapter Support - IIA HQ Michael Russell [email protected]

13