INTERNAL AUDITING FOR THE PUBLIC SECTOR

IT internal audit: Assessing the new priorities and responsibilities
Nancy Rector

Building and retaining your internal audit team
Kathleen McGuire

Fraud and the role of internal audit: Fraud detection and investigation for internal auditors
Allen E. Tait

Impact of Sarbanes Oxley and Bill-198 on internal audit in the public sector
Corey Wells

Corporate governance: A risk management perspective
Tony Houad
Ken Downing

Nancy Rector, CA, CISA, CIA, CISSP, is the Partner responsible for the Enterprise Risk Services (ERS) Group for Deloitte & Touche LLP in Ottawa. A sixteen-year veteran of the firm, Ms. Rector has worked extensively in the areas of internal audit, internal control consulting and internal control certification. She currently leads the CEO/CFO Certification service line for Deloitte in Ottawa. Ms. Rector's industry focus is the public sector; she has a wealth of experience in providing both audit and consulting services to crown corporations, Federal government departments and agencies and Provincial governments. Ms. Rector is a member of the Ottawa Chapter of the Institute of Internal Auditors, the Information System Audit and Control Association and the New Brunswick and Ontario Institutes of Chartered Accountants.

Allen Tait is the Senior Audit Manager, Forensic Investigation Team, Ontario Internal Audit, Treasury Board Office, Ministry of Finance. He has been employed with the Provincial Government for 7 years. In this capacity, he is responsible for managing a staff of 6 investigators addressing civil and criminal allegations of financial fraud, breach of contract, protection of private information, conflict of interest and employee conduct. In addition to providing investigative services, the unit is active in fraud prevention by providing fraud control audits and risk assessments, fraud awareness training and consulting services for operational working groups developing fraud prevention control enhancements. Prior to joining the provincial government, Allen was employed in the public accounting industry for 13 years before operating his own consulting business for 5 years that provided internal audit and investigative services to various private and public sector clients. Allen is a Chartered Accountant and a Certified Forensic Investigator. He has served as President of the Association of Certified Forensic Investigators (ACFI) Toronto Chapter and is a Director on the National Board of the ACFI. He is a speaker at various professional, external and internal training courses on fraud related topics. Allen was a contributor the 2003 edition of the ACFI Fraud Manual.

Charles Brown, a Chartered Accountant and CPA, joined the Ontario Public Service in 1989 with the Ministry of Housing. Since 1998 he has been Director with Ontario Internal Audit, Ministry of Finance providing audit, evaluation, risk management, consulting, and forensic accounting services to the Ministry of Transportation portfolio. He was the driving force behind the development and successful implementation of enterprise risk management at the Ministry, where his department has had a well-established and respected practice in risk assessment for the last seven years. Under his leadership a number of initiatives have been implemented to improve corporate governance and controllership practices in the areas of ethics, business conduct, fraud and modern controllership.

Corey Wells is the Managing Director for Sunera Canada based out of Calgary, Alberta. Sunera is a boutique business consulting firm focused on providing Sarbanes-Oxley, internal audit outsourcing/co-sourcing, risk management and a full suite of IT consulting services. Prior to joining Sunera in October, 2005, Corey spent 41/2 years as the Director of Audit & Advisory Services at WestJet Airlines, Canada's second largest international airline. Corey is a Chartered Financial Analyst (CFA), in addition to being Certified Internal Auditor (CIA).

Mary McBride joined Export Development Canada (EDC) in January 2005 as Vice President, Internal Audit & Evaluation. Previously, Ms. McBride was a Firm Director and Practice Leader for Deloitte's National Capital Region Risk Management and Internal Audit Services practice where she delivered a variety of assurance and consulting services to both public and private sector institutions. Ms. McBride has over 20 years experience in the field of internal audit. She began her career as an internal auditor with Prudential and later worked within Corporate Audit at Manulife before joining Deloitte, where she practiced for 15 years. She is a frequent speaker in the field of risk management and internal audit and is active in a number of professional organizations, including the local chapter of the Institute of Internal Auditors.

David H. Tripp is Director General, Audit, at the Atlantic Canada Opportunities Agency. He has served for 30 years in the federal government and has held the position of Director General, Audit, for 14 years.

Tony Houad is Risk Manager for the Corporation of the City of Windsor. He has worked within the Risk Management and Internal Audit community for over ten years and has gained a wealth of experience in both operational risk management and risk assessments. He currently leads the development and implementation of risk management strategies including introducing Enterprise Risk Management to the City of Windsor. He has served and currently serves on a number of boards including the Chair of the Audit Committee of the Ontario Municipal Insurance Exchange, Board Secretary of the Windsor Chapter of Certified General Accountants Association and Vice Chair of the Municipal Internal Auditors Association. He received his undergraduate degree from York University, is a Certified General Accountant, a Certified Fraud Examiner and currently completing his graduate studies in a MBA program.

Ken Downing is Policy and Procedure Coordinator for the Finance Division of the City of Windsor, Ontario. Following early Big 3 training in Public Accounting, Ken enjoyed extensive experience in senior financial positions in Food Service, Manufacturing and Distribution. Ken is trained as an ISO9000 Lead Assessor, and has completed the Canadian Securities Institute Program.

Kathleen McGuire is the Director of Audit Operations for the Canadian Forces Personnel Support Agency, which is responsible for the provision of morale and welfare programs to the serving members of the Canadian Forces and their families, both at home and abroad. The Internal Audit & Review (IA&R) Division is composed of a staff of thirteen, augmented by contract specialists, who are responsible for the provision of assurance and consultancy services for diverse lines of business, including such areas as fitness & sports programs, community recreation and family support services, investment banking, hospitality services, and retail sales operations. Ms. McGuire has been with the Agency since 1993, progressing through numerous positions, including Accounting Generalist, Senior Internal Auditor, Manager IA&R, and, as the Director, is now responsible for planning and organizing the division's resources as well as coaching, challenging and mentoring the staff. Ms. McGuire holds a Bachelors degree in Accounting Sciences from the University of Calgary, is a CGA, a CIA and hopes to complete her MBA in the near future.