Félag um innri endurskoðun

A VALUE-ADDED AUDIT:
ASSESSING ORGANIZATIONAL AND INDIVIDUAL ETHICS

The continuing influence and impact which personal and professional ethics exerts upon individuals, organizations and society, and the factors which influence organizational ethics, has been thrust into the headlines of global newspapers. The ethical issues faced daily by organizations and their employees are neither always straightforward nor easy to resolve. Results of unethical behaviour by accounting/audit professionals, and the impact of ethics upon organizations, is a topic of growing concern in corporate board rooms around the world.

This course will examine the timely and important topic of ethics and its relevance and importance to overall corporate wellbeing. In particular, what factors influence the likelihood that an individual will act ethically or less than ethical, and what this means to management, the organization, and internal controls in general.

The course is intended for anyone charged with designing or implementing processes aimed at creating organizational change and who needs to understand the impact that ethical business practices have on organizational behaviour, culture, and business practices, individuals responsible for assessing their organization's values, ethic programs, training, policies and procedures or have an impact on their organization's expectations or standards for ethical employee behaviour.

Objectives:

After completing this course, participants will be able to:

• Apply systems theory and understand the interrelated nature of organizational functions and components as they relate to establishing an ethically compliant organization.

• Identify the role of organizational values in driving strategic goals and objectives.

• Discover the role that personal values play in driving individual employee choices and decisions.

• Develop an ethics assessment tool designed to evaluate an organization's compliance to stated ethics policies.

• Pinpoint the underlying causes of patterns of unethical and/or undesired employee behavior.

• Reduce the incidence of employee conflict between the intended change and their personal ethical standards and expectations.

• Increase employee commitment to organizational goals and objectives.

Who should attend?

Internal auditors, head of internal audit, internal audit managers, external audit professionals, human resource professionals charged with developing and implementing corporate ethic programs, info security, General Counsels, Controllers, Chief Privacy Officers and any individual who wishes to learn how to assess ethical practices (or shortcomings) within workplace environments.

Prerequisites:

None

CPE: 7 Continual Professional Education points for CIA, CRMA, CCSA, CGAP, CFSA and Dipl.IR.

Time: October 15th 2014, 09.00 – 17.00

Venue: Felix Konferansesenter, Bryggetorget 3, Aker Brygge, Oslo, Norway

Price: Members of IIA and ISACA: NOK 3 500 / Non-members: NOK 3 800

Registration: www.iia.no or call (+47) 932 37 912.

Bring Your Own Device (BYOD) & Securing Mobile Technologies.

As the world becomes more interconnected, integrated and intelligent, mobile devices are playing an ever-increasing role in changing the way people live, work and communicate. Personal computing devices are becoming more and more portable — laptops, tablets, smart phones, USB thumb drives, etc., securing the sensitive information stored on those devices is more important than ever. The small size and portability of these devices mean they can be easily lost or stolen, placing both personal as well as corporate data at risk.

This course will address the challenges in securing data and processing, limiting communication to designated parties, protecting sensitive data from the loss of a mobile device and methodologies for designing and implementing a viable, controlled and sustainable enterprise-wide BYOD policy.

Objectives:

After completing this course, participants will:

• Identify the unique risks associated with mobile technologies and the necessity of a viable mobile risk management initiative.

• Recognize the essential elements in a comprehensive, enterprise-wide, BYOD policy, the importance of protecting end user privacy and securing enterprise data.

• Understand the critical importance for security and controls over employee and enterprise devices accessing sensitive systems and protected data.

• Identify the importance of implementing and managing a comprehensive mobile device management strategy.

• Have a working knowledge of the current risks, threats and exposures facing 21st century organizations doing business in virtual global marketplaces.

• Be better prepared to assist their organization in securing its operations, minimizing its security exposure, and mitigating the possibility of data loss via mobile devices.

• Identify existing exposures and weaknesses within their organization's mobile communication operations, which would make the organization a potential target for cyber terrorists, cyber criminals, data thieves.

• Have a better appreciation of the steps and elements required to develop an audit ICQ and program for assessing BYOD and mobile technology internal controls.

Who should attend?

Internal auditors, head of internal audit, internal audit managers, IT Managers and system administrators, managers of telecommunications, info security professionals, HR managers, financial officers, senior management and IT professionals who through their involvement in managing or directing the IT infrastructure have responsibility for mobile technology management.

Prerequisites:

None.

CPE: 7 Continual Professional Education points for CIA, CRMA, CCSA, CGAP, CFSA, CISA and Dipl.IR.

Time: October 16th 2014, 09.00 – 17.00

Venue: Felix Konferansesenter, Bryggetorget 3, Aker Brygge, Oslo, Norway

Price: Members of IIA and ISACA: NOK 3 500 / Non-members: NOK 3 800

Registration: www.iia.no or call (+47) 932 37 912.

Reikningsskiladagur FLE verður haldinn á Grand hóteli föstudaginn 19. september kl. 8:30 - 12:30. Reikningsskiladagurinn er öllum opinn, ráðstefnugjald er kr. 22.000 fyrir félagsmenn FLE og FIE og starfsmenn þeirra en kr. 30.000 fyrir aðra. Ráðstefnan gefur 4 einingar í reikningsskilum.

Dagskráin verður fjölbreytt að vanda, Kristján Markús Bragason sérfræðingur hjá Íslandsbanka, ræðir um hvernig greiningardeildir bankanna nota ársreikninga, Sigurrós Kristinsdóttir meistaranemi í tölvunarfræði, ræðir um vélræna úrvinnslu ársreikninga, þá fjalla þeir Unnar Friðrik Pálsson og Jón Arnar Baldurs endurskoðendur um ársreikningatilskipanir EU.

Eftir kaffihlé koma þau Unnur Gunnarsdóttir forstjóri og Sigurjón Geirsson endurskoðandi og greina frá því sem er að gerast hjá Fjármálaeftirlitinu og Gunnar Snorri Þorvarðarson endurskoðandi, fjallar um stjórnendareikningsskil hjá Icelandair Group. Í lokin veltir svo Ásgeir B. Torfason lektor í HÍ, fyrir sér gagnsemi og/eða gagnsleysi sjóðstreymis banka.

Skráning er á neðangreindri vefslóð :

http://www.fle.is/is/moya/formbuilder/index/index/reikningsskiladagur-2014

Haustráðstefna Félags um innri endurskoðun verður haldin dagana 9.-10. október næstkomandi á Hótel Sögu (Radisson BLU Saga Hotel).

Fyrirkomulag ráðstefnunnar verður þannig að kennt er frá 08:30-16:30 9. október og 08:30-16:30 10. október.

Yfirskrift ráðstefnunnar verður: Fjárhagsendurskoðun fyrir innri endurskoðendur (Financial Auditing for Internal Auditors). Námskeiðið er á vegum IIA og fyrirlesari verður Hal Manasa, CIA, CPA, CFE.

Skráning er hafin á fie@fie.is. Vinsamlegast sendið upplýsingar um þátttakanda, kennitölu, símanúmer og netfang. Einnig netfang og upplýsingar um greiðanda ef greiðandi er annar en þátttakandi. Greiðanda verður sendur greiðsluseðill.

Ráðstefnugjald er 70.000 kr. fyrir félagsmenn sem skrá sig fyrir 25. september 2014. Frá og með 25. september 2014 hækkar ráðstefnugjaldið í 79.900 kr.

Ráðstefnugjald fyrir utanfélagsmenn er 79.900 kr.

Skráningu lýkur 1. október 2014.

Greiða þarf ráðstefnugjald í síðasta lagi 3. október 2014.

Hámarks fjöldi þátttakenda er 35.

Ráðstefnan veitir 16 endurmenntunareiningar (CPE).

Vinsamlegast mætið með reiknivél sem getur framkvæmt einfalda útreikninga eins og prósentur og hlutföll.

ATH ekki verður morgunmatur við komu en innifalið er kaffihlé með meðlæti fyrir og eftir hádegi ásamt hádegisverði í Skrúð.

Á heimasíðu IIA kemur fram að :

" The IIA has released an exposure draft outlining proposed enhancements to the International Professional Practices Framework (IPPF). The last significant changes to the IPPF, known to some practitioners as “the Red Book,” were in 2007.

While the current IPPF has served the profession well, global marketplace factors, including legislative, regulatory, and market demands for improved governance, risk management, and internal control, have elevated the expectations of, and demands placed on, internal audit practitioners. In certain regions and in certain industries, additional regulatory-influenced internal audit requirements have been promulgated. In some cases, these influences attempt to fill perceived gaps in the content of the IPPF.

Further, chief audit executives or heads of internal audit as well as internal auditor practitioners continue to seek high quality “leading practice” guidance and insights delivered in a shorter timeframe than existing IPPF processes typically provide. As a result, The IIA established a task force to evaluate the IPPF and propose necessary changes, enhancements, or updates.

A comprehensive explanation of all proposed enhancements can be found in the exposure document. The IIA seeks input on these proposed IPPF enhancements."

Þess er samsagt óskað að meðlimir aðildarfélaga IIA leggji höfuðið í bleyti og sendi inn tillögur að breytingum á stöðlum. Alþjóðanefnd FIE sér um staðlanna og formaður alþjóðanefndar er Ástráður Karl Guðmundsson. Þeir sem vilja senda inn tillögur er bent á að hafa samband við hann sem og þeir sem vilja taka þátt í starfi alþjóðanefndar. Ástráður er Innri endurskoðandi hjá Tollstjóranum í Reykjavík og tölvupóstfang hans er : Astradur.Karl.gudmundsson@tollur.is

Þegar hafa verið gerðar nokkar breytingar á heimasíðu og fleiri eru framundan. Í fyrsta lagi þá hafa allir styrkaraðilar verið færðir undir styrktarlínur en þeir voru bæði undir þeim lið og í fæti heimasíðu áður.

Eins og komið hefur fram þá hafa alþjóðlegu staðlarnir um innri endurskoðun (IPPF staðlar) verið þýddir á íslensku. Þeir eru nú aðgengilegir undir lið "Fræðsla og fundir" í fellistiku vefsíðunnar.

Fleiri breytingar eru einnig áformaðar, það stendur til að breyta skráningu á lokaða svæðið þannig að notað verði nafn félagsmanns og svo númer en hingað til hefur IIA númerið verið notað. Svo virðist sem félagsmenn eigi mjög erfitt með að muna það þannig að talið var heppilegra að breyta þessu.

Það er einnig búið að setja upp kerfi sem mun getað sent hóppóst beint frá vefsíðunni en með þeim hætti er hægt að tengja viðburði og fréttir betur við félagsmenn sem og þá sem vilja fylgjast með starfsemi FIE.