The evolution of the health-care industry is at an especially eventful stage. New compliance standards, oversight practices and regulations are being engendered by internal and external factors. Most predominantly,

the unfolding impact of the Affordable Care Act (ACA) is changing the way internal auditors approach their tasks.

“We’re seeing a lot more collaborations, consolida-tions and joint ventures occurring, and we have a lot more physicians who are becoming employed by the health-care system,” said Debi Weatherford, executive director of internal audit at Piedmont Healthcare.

The vast majority of this activity is the result of provisions in the ACA that are driving the establish-ment of Accountable Care Organizations (ACOs) as a means of reducing utilization and improving out-comes. As hospitals and health-care networks acquire private practices, more physicians are becoming employees rather than independent operators.

A survey published in 2011 by MedSynergies Inc. and HealthLeaders Media, Physician Alignment: Integration Over Independence, reported that more than two-thirds (67 percent) of hospitals and health systems were receiving inquiries from independent physicians and groups regarding employment. Seventy-six percent of hospitals and health-care systems were adopting a full-employment medical staff model, while 62 percent were sticking with the traditional volunteer approach.

“[Health-care] leaders anticipate clinical integration and co-management models to more than double over the next three years,” the report’s authors stated.

“On the back end, once these things occur, you want to ensure that operations are appropriately folded in and everyone is following the same procedures and standards,” Weatherford said.

To ensure the best possible outcomes when an acquisition, merger or consolidation occurs, internal audit and compliance measures must be implemented that extend beyond traditional due diligence to a more granular level.

“Ongoing audits will then focus on matters such as coding, billing and operational issues, as well as inte-grating the practice into the health system culture by incorporating policies and procedures,” said Linda Caldwell, audit officer at WellStar Health System Inc.

In October , the Office of Inspector General (OIG) of the Department of Health and Human Services announced the launching of a comprehensive review of government incentive payments to physicians and hospitals as they pertain to “meaningful use” of elec-tronic health records (EHR). Among the areas of concern cited by the OIG were credible reports that some hospitals were using EHRs to fraudulently

report Medicare (and, to a lesser extent, Medicaid) reimbursement charges.

“As an organization, you attest that you have all of these measures and controls in place; one of the vital aspects of the internal audit function is to go back and validate those attestations,” Weatherford said. “We monitor this process all the way through because it

represents millions of dollars to large organizations like Piedmont.”

Governmental regulations have also affected internal audit practice in the health-care sector in indirect ways, such as by prompting an overall shift to high-tech tools and methodologies.

“The expansion of health-care regulations has created a necessity for concurrent auditing and the use of technology to monitor compliance with the regulations,” said Elizabeth Kost, vice president of compliance and chief privacy officer at WellStar. “Auditors can no longer expect to perform meaningful audits manually when so much of health care’s processes are captured electronically.”

In May , the RAND Corp. released a study indicating that consumer-directed health plans, which include high deductibles combined with personal health accounts, account for about 13 percent of all employer-sponsored health coverage. That percentage was expected to significantly increase in the ensuing three to five years.

“We have definitely seen a rise in the self-pay portion of our accounts receivables,” Weatherford said.

Internal auditors are closely following such trends and taking steps to ensure collections efforts remain consistent. Auditors are also making sure charitable policies are up-to-date, broadly distributed and highly visible.

“We want individuals with high deductibles to know they have options,” Weatherford said.

In terms of risk assessment and risk management, internal auditors in the health-care field are increasingly focused on information technology.

“Because you have a lot of information, we are always looking at how people are accessing it,

how it’s being stored, and how it’s being secured,” said Stacy Wood, director of healthcare internal audit at Emory University.

By nature, Wood noted, internal auditors have to be adaptive and sensitive to trends, whether in the realm of financial, operational or technological regulations and market conditions, or in terms of patient safety and quality of care.

“Audit is a comprehensive discipline,” Wood said .

February 8-14, 2013 Section CINDUSTRY FOCUS

INSTITUTE OF INTERNAL AUDITORS

GLOBAL SOBEL“Iconic” Paul Sobel to lead Global IIA organization in 2013.

4C

GETTING SOCIALInternal auditors help with audits of social media, sustainability risks.

8C

GLAD GRADSKennesaw State University students benefit from audit program.

2C

YOUTHFUL LEADERLisa Mathiak works to draw in younger auditors to IIA.

10C

Assessing riskInternal auditors expand roles

as health-care industry changes

Risk assessmentIn an article on risk assessment in the health-care industry published on the Institute of Internal Auditors website, the following control areas were identified for internal audit:

1. Application change controls.2. Backup and recovery processes.

3. Compliance initiatives.4. Data center environmental controls.5. Disaster recovery planning efforts.

6. Infrastructure configuration management activities.7. IT management processes.

8. Network infrastructure, security administration and server infrastructure activities.

9. System development and acquisition life cycle initiatives.

10. Third-party services.Source: “Assessing IT Risks in the Health-care Industry”

by Tom Tharp, director of IT audit, CHAN Healthcare Auditors

By Doug DeLoach • CONTRIBUTING WRITER

Healthy outlook: Debi Weatherford at Piedmont Healthcare

says health-care changes are changing internal audit roles.

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Page 2C • February 8-14, 2013 ATLANTA BUSINESS CHRONICLEINSTITUTE OF INTERNAL AUDITORS

V eteran internal audit directors agree that staying on top of the game today requires maintaining focus on core issues or what the Institute of

Internal Auditors calls the “tone at the top.” Whether working alone, on a committee or in a group, auditors must be flexible, adaptive and ready to accommodate in relatively short order newly enacted gov-ernmental legislation, shifting compliance requirements, and conditions stemming from nonstandard factors, such as the impact of social media.

“The most successful companies have forged a close relationship with their busi-ness partners, and have embedded internal audit and compliance processes and proce-dures in their day-to-day activities, and see them as a resource,” said Patrick D. “Rick” Warren, managing principal in Crowe Horwath LLP’s Atlanta office.

Regardless of a company’s strategic vision or business model, internal auditors must work closely and transparently with man-agement to ensure uninterrupted operations and mitigate problems generated both from within and outside of the enterprise.

“Leading organizations avoid control complacency when they have an operating environment supported by senior leader-ship and a board, which embraces a culture of challenge and implements a continuous audit and monitoring strategy,” said Ric Kimball, principal at KPMG LLP.

Companies with a significant global footprint face a particular set of issues in

their internal auditing practice. While adhering to an ever-present push to improve efficiencies, monitoring developments and managing risks on a worldwide playing field is a daunting task.

“Many companies in Atlanta are or have gone international, which has placed an added emphasis on understanding different cultures and working with constituents to insert the appropriate controls and compliance awareness into the DNA of the people who are on site,” Warren said.

Based in Duluth, NCR Corp. employs some 22,000 people and does business in more than 200 countries. The internal audit staff operates in Brazil; Europe; India; and China, where NCR has a “significant footprint,” including manufacturing facilities.

“We design our audits to look at factors not only on a site-by-site, country-by-country level, but also at a broader level across the NCR enterprise,” said Curtis Fields, vice president of internal audit and chief executive for internal audit at NCR.

Whether a company is merely contemplating or actively pursuing a new growth venture, internal audit can introduce stress testing to identify potential weak-nesses in strategic assumptions and provide insight on various aspects of the undertaking.

“More than ever before, management is requesting us to be proactive in establishing

controls as they enter a market, and consulting with us on whether the appro-priate infrastructure is in place to support

the objective,” Fields said.Identifying potential problems

is an essential component of an internal auditor’s job, not least because, “Emerging risk can affect routine, but essential items, such as disaster recovery and business continuity,” he said.

Nowhere does this part of the practice play a more critical role than in the business sector occu-

pied by Southern Co. The Atlanta-based company, which owns electric utilities in four states, as well as fiber optics and wireless communications facilities, delivers electricity to some 4.4 million customers across the Southeast.

“What we produce — electricity — and the need to keep that product reliable and cost effective for our customers, requires us to spend a lot of time and effort making sure that the assets that generate electricity are

safe and protected, and that we have plans in place if and when something happens whether it be a natural disaster, man-made problem or mechanical failure,” said David Poroch, chief audit executive at Southern Co.

Working with the group in charge of business continuity planning at Southern Co., internal audit provides guidance to ensure

the integrity of back office support in the event operations are interrupted, for

example, due to a flood or ice storm. Contingency planning includes steps to transfer routine operations, such as gener-ating checks and utility bills, to facilities located anywhere in the company’s service area. “We test for compliance with newly developed company policies, but it’s more in a consulting mode,” Poroch said .

By Doug DeLoachCONTRIBUTING WRITER

Auditors tasked with managing all types of riskTop five risksA survey conducted in 2012 by the Institute of Internal Auditors, which included respon-dents from Fortune 500 companies and others, identifi ed the top fi ve risks receiving the greatest level of board, audit commit-tee and senior management attention:

ALL RESPONDENTS

1 Operational risks 15%

2 Compliance risks 12%

3 Financial risks 11%

4 Strategic risks 9%

5 Human capital risks 5%

FORTUNE 500

1 Financial risks 14%

2 Operational risks 14%

3 Strategic risks 12%

4 Compliance risks 10%

5 Market risks 5%

Source: “Pulse of the Profession,” published by the Institute of Internal Auditors

Internal audit isn’t usually the first class accounting students sign up for. The reason is simply that many aren’t quite sure what the class is all about.

Rich Clune, an associate professor of accounting at Kennesaw State University and a veteran of the corporate accounting world, knows how students feel because he’s been there himself.

“I ended up in internal audit later in my career; I certainly didn’t think about it in college,” Clune said. “It isn’t normally on someone’s radar screen. But it’s a large profession, recognized around the world.”

Yet training students to be internal auditors doesn’t get a lot of attention in business schools, Clune said.

“It really isn’t a focus, but we find that when we offer these courses, the profile of internal audit goes up on campus,” he said. “Students suddenly recognize it’s something they want to consider.”

KSU’s internal audit classes are getting a lot more attention since February 2011, when the university became one of 40 institutions in the world to join the Internal Audit Education Partnership (IAEP). Sponsored by the Institute of Internal Auditors and its Atlanta chapter, the IAEP got off the ground with a $100,000 grant to KSU’s school of accountancy.

“It’s not easy to launch a program like this and sustain it,” Clune said. “The admin-istration needs to be behind it, and it needs a faculty champion. I was fortunate that the

school embraced it. But we also needed to have the local chapter behind us, and Atlanta was key to getting us started.”

Since the initial grant, the school has been developing an internal audit curriculum that covers a variety of topics including risk, government, fraud, IT controls — things every manager in every organization needs to understand, Clune said. The program also takes studentsinto real-world situations by arranging internships with area firms.

“We started with a blank sheet and developed a program,” said Ken Harmon, KSU’s provost and former director of the school of accountancy and dean of the business school. “We were inventing something brand-new. It’s been a learning experience for all of us. Hopefully, all curriculum is dynamic as we adjust it to the needs of students and industry, and that’s what happened in this case.”

Harmon admits that the words “internal audit” often strike fear in students’ hearts. “But they soon realize it’s a very robust field. Internal auditors are considered part of a company’s strategic leadership team; they’re not just the people who come in and tell you what you’re doing wrong. This program prepares students with courses and an outreach component.”

KSU’s IAEP is plugged into the auditing community in Atlanta and across the country, Harmon noted.

“That means students are connected to a number of companies and opportunities. That’s the program’s greatest benefit,”

he said. “And it helps us attract students from the area and out of state who know about this program.”

Roosevelt James came to KSU from the University of Central Arkansas to earn a master’s in accounting last July and was one of the first to sign up for the internal audit program.

“I’d never done internal audit before, but I’d read about it in accounting courses,” said James, 28. “I found it very interesting to learn about how companies operate, so I stuck with it. And I thought it was a great idea that KSU inte-grated internal audit into these classes.”

By the time he was ready to interview for jobs, James found his ability to speak the language of internal audit impressed potential employers. Last September, he accepted a position with Deloitte LLP . Fellow student Daniel Street, who earned his master’s and undergraduate degrees in accounting at KSU, left the university in July and went to work for PRGX Global Inc. in Marietta.

“I liked that Kennesaw was one of the few schools with an internal audit program,” said Street, 23, who was raised in Marietta. “When I got into the master’s program, they had just started this internal audit certifi-cate, and I was keenly interested in that. It was key in helping me get a job.”

During his years at KSU, Street was a member of the Internal Audit student orga-nization that visited metro area companies.

“I got to know the internal audit teams at different places,” he said. “We also had a career day with companies from across

Georgia. By the time I got to graduation, I’d already met the head of internal audit at my current job five times .”

Funds from the initial $100,000 grant provide the means for students to make on-site visits, attend conferences and build strong business connections, Clune said. A few weeks ago, the IIA Atlanta chapter gave the program another $50,000.

“KSU’s IAEP has exceeded our expecta-tions,” said Bill Mulcahy, who chaired the Atlanta chapter’s board of governors from 2006 to 2010. “Their efforts and enthu-siasm helped us in being selected to host the IIA International Conference in Atlanta in 2010 that had a $3 million economic impact to the state. Being able to give back

to KSU makes us feel good.”To date, three students have

earned an IAEP certificate, and Clune expects another six to finish this year.

“The master’s of accounting has just been redesigned to include this in the curriculum,” he said. “As soon as we have more students who complete the course sequence and get an internship, we’ll have even

more. From year to year, we’ve had more students showing an interest, and we are measuring success by helping students and hearing that they have obtained internships .”

By H.M. CauleyCONTRIBUTING WRITER

KSU grads benefit from new audit program

JamesDeloitte LLP

StreetPRGX Global Inc.

HarmonKennesaw State

University

PorochSouthern Co.

FieldsNCR Corp.

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Internal Audit CenterThe KSU Internal Auditing Education Partnership program (IAEP) of the Institute of Internal Auditors provides a

and Master of Accounting (MAcc) students.

“We are proud to continue our association with KSU as it develops

programs that help students prepare for

the internal audit profession, which

in turn helps in our state’s economic

development.”- John Fuchko III, CIA, CRMA

President, IIA Atlanta Chapter

The Internal Audit Center is privileged to have an Advisory Board comprised of members whose wisdom and guidance is extremely valuable and

most appreciated as the Internal Audit Center evolves.

Johnson represented KSU at the 2012 IAEP Leadership Conference.

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Page 4C • February 8-14, 2013 ATLANTA BUSINESS CHRONICLEINSTITUTE OF INTERNAL AUDITORS

FASTEST-GROWING ACCOUNTING FIRMS BY REVENUERanked by three-year percent change in Atlanta office net revenue

SOURCES: Atlanta Business Chronicle research and the firms

It is not the intent of this list to endorse the participants or to imply that the growth of a firm indicates its quality. Although every attempt is made to ensure the accuracy and thoroughness of Atlanta Business Chronicle charts, omissions sometimes occur. All information listed is based on responses from the firms to Atlanta Business Chronicle surveys. Please send corrections or additions on company letterhead to Patsy Conn, Research Director, Atlanta Business Chronicle, 3423 Piedmont Road, Suite 400, Atlanta, Ga. 30305, or email pconn@bizjournals.com.

~ Only those firms with 20 or more professionals in Atlanta were considered for this listing. * Figures are current as of January.^ Company submitted a statement of verification supporting figures.

Rank Firm

Three-year percent change in Atlanta

office net revenue~

Number of Atlanta

professionals*Number of

Atlanta CPAs

Number of Atlanta partners

Total Atlanta full-time

staff

Number of offices

in Atlanta /U.S. /

Worldwide

Partial list of specialty services offered

Managing partner(s) /

Email address

Headquarters /Year est. in Atlanta

1.Crowe Horwath LLP3399 Peachtree Road N.E., Suite 700, Atlanta, Ga. 30326(404) 442-1600 • www.crowehorwath.com

128% 44 13 5 421

28650

audit, tax, advisory, transaction, risk, consulting and performance improvement services to public

and private companies

Rick Warrenrick.warren@

crowehorwath.com

Chicago2007

2.Cherry Bekaert LLP1180 West Peachtree St., Suite 1400, Atlanta, Ga. 30309(404) 209-0954 • www.cbh.com

60% 113 62 12 1291

2222

audit, tax, transaction advisory, international business,

SEC services, technology, real estate, health care

Kip PlowmanRichmond, Va.

1947

3.Nichols, Cauley & Associates LLC^2800 Century Parkway N.E., Suite 900, Atlanta, Ga. 30345(404) 214-1301 • www.nicholscauley.com

57.59% 33 14 4 35133

financial institutions, risk management/internal audit, tax,

audit and assurance, governmental, manufacturing/distribution

William Sammonswsammons@

nicholscauley.com

Dublin, Ga.2000

4.AGH LLC3500 Piedmont Road, Suite 500, Atlanta, Ga. 30305(404) 233-5486 • www.aghllc.com

56% 78 45 13 91111

assurance, tax and advisory services for real estate, closely held businesses, health care,

manufacturing, estates and trusts

Paul Paris, Randy Gold

Atlanta1975

5.Greenlight Tax Group LLC dba HR Block Business Services3360 Satellite Blvd., Suite 13, Duluth, Ga. 30096(770) 921-2200 • www.hrblock.com

42.7% 54 5 3 NA666

corporate taxation, consulting, tax planning, state and local taxation, accounting services

Bibiano Lopezbibiano.lopez@

hrblock.com

Duluth, Ga.2011

6.Novogradac & Co. LLP2325 Lakeview Parkway, Suite 450, Alpharetta, Ga. 30009(678) 867-2333 • www.novoco.com

41% 24 10 3 2411515

audit and tax services,valuation services

Bentley D. Stanton, M. Tonya Phongsavanh,

S. Brad Elphick

San Francisco1999

7.Frazier & Deeter LLC600 Peachtree St. N.E., Suite 1900, Atlanta, Ga. 30308(404) 253-7500 • www.frazierdeeter.com

33% 158 97 29 204233

assurance, tax and advisory services for real estate,

construction, health care, retail, manufacturing, public utilities

W. Seth McDanielseth.mcdaniel@

frazierdeeter.com

Atlanta1981

8.Windham Brannon P.C.3630 Peachtree Road N.E., Suite 600, Atlanta, Ga. 30326(404) 898-2000 • www.windhambrannon.com

30.5% 113 73 14 136111

audit, tax and advisory services, risk advisory, litigation support,

forensic accounting, personal CFO services, wealth management

David Kloessdkloess@

windhambrannon.com

Atlanta1957

9.Rödl Langford de Kock LLP^225 Peachtree St. N.E., 1100 South Tower, Atlanta, Ga. 30303(404) 525-2600 • www.roedl.com/us

28% 71 47 13 8017

84

audit, accounting and tax advisory services for foreign companies,

individuals and real estate investors; merger and acquisition

S.A. de KockAtlanta1976

10.Bennett Thrasher P.C.3625 Cumberland Blvd., Suite 1000, Atlanta, Ga. 30339(770) 396-2200 • www.btcpa.net

16.98% 135 81 23 159111

assurance, tax, dispute resolution/forensics, valuation, litigation

support, client accounting services, personal financial services

Michael Y. Dukesmdukes@btcpa.net

Atlanta1980

R eferred to by peers as “the iconic,” Paul Sobel may be a walking text-book on the subject of internal auditing, but the first thing one may

notice is he would rather listen than talk.Sobel, vice president and chief audit

executive at Georgia-Pacific LLC in Atlanta, is the incoming Institute of Internal Auditors chairman of the global board of directors for 2013. And though he has spoken and authored or co-authored books on his profession, his people skills have been known to outshine his credentials.

“I think he tries first to understand, and then be understood,” said John Fuchko, chief audit officer for the University System of Georgia and president of the Atlanta IIA chapter. “Sometimes, when someone is an expert on a topic, you can feel like they are talking down to you. My experience with him is, ‘Let me understand where you are, and I’ll communicate on that level, because I really want to understand you and I want you to understand me.’”

Fuchko met Sobel about four years ago. “I didn’t realize he had written textbooks

and spoke publicly,” he said. “It was later I understood just how important he is in terms of his reputation and leadership roles he’s taken.”

About 40 percent of the 38-member global IIA board members live in North America, a makeup that roughly mirrors the organization’s membership. The role

of chairman requires commitments in both time and travel, but Sobel enjoys not only the work, but the time management challenges that come with it.

“The realities are that you just learn to be a really good juggler,” Sobel said. “Obviously I can’t drop the family ball and I can’t drop the work ball, but if I can keep those in the air and handle another two or three, then I enjoy the juggling.”

Each chairman adopts a theme, he said, often that is summed up in three words. The current theme, “Say It Right,” is focused on communica-tion. Sobel remains mum on his own theme, stating it has not been properly vetted just yet.

“Part of the reason for that is to make sure it translates prop-erly around the world in 165 different countries,” he said. “I will say that it is a forward-looking theme, to inspire people to be what they can be, and make the profession all that it can be.”

Among peers, there already is speculation. Fuchko predicts Sobel’s chairmanship will be one marked by thought leadership.

“Different chairpersons over the year will bring in different things,” he said. “Some may focus on public perception, others on the regulatory scheme. When I think about Paul as the global chair, I think of someone who will be a real thought leader .”

Sobel will bring to the table his rare capacity to combine humility with visible

leadership, said William Mulcahy, past chairman for the IIA, who now serves on the executive committee.

“He gives careful consideration to input from others regardless of background or position. In short, he is a great leader and a great follower,” he said. “For the IIA Atlanta chapter, he has been instrumental in every major successful initiative we have had since 2005 when he moved to Atlanta.”

Those initiatives include what Mulcahy describes as the biggest and arguably the

best IIA Regional Conference in 2007; the chapter winning the IIA’s International Mastering Advocacy Program Award in 2009; serving as the program chairman of the IIA International Conference in Atlanta in 2010; and developing the Internal Audit Educational Program at the Kennesaw State University Center for Internal Auditing .

Like any organization, there are plenty of members belonging to the IIA, but few, Sobel said, are truly involved.

“It’s a way to connect with people who are confronting the same problems,” he said. “It allows us to share ideas. I’m a learner. I love to learn. I like to do research on things not because I have to, but because I’m interested. Being part of an association is a great way to quench that thirst for knowledge. There’s always someone who knows something that I want to know. It’s a great way to stay connected and learn things, much more than just sitting around doing Internet research. ”

By Nicole BradfordCONTRIBUTING WRITER

Sobel brings thought leadership to global board

MulcahyInstitute of

Internal Auditors

Paul Sobel

Age: 55

Born in: Oconomowoc, Wis.

Lives in: Milton, Ga.

Current job: Vice president and chief audit executive at Georgia-Pacific LLC

Previous job: Started at Arthur Andersen and worked in internal audit positions at four multinational companies

Education: Bachelor’s of business administration from Washington University in St. Louis

Family: Wife of 24 years, Colleen; three children: Lauren, 23, Corey, 20, and Briana, 17

Hobbies: Family, golf, classic rock, sports, beer and wine

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Today, middle market companies are looking to foreign countries for growth. At Deloitte Growth Enterprise Services, we offer clients global resources sized to their needs. Whether that’s to get a fi rm grasp of tax implications, a thorough real estate valuation,

audits to achieve regulatory compliance, or all of the above.

To learn more about Deloitte Growth Enterprise Services and its customized offerings for mid-market and privately held companies,contact Edward S. Heys, Jr. at +1 404 220 1500 or email us at dges@deloitte.com

Gain insight with Perspectives, our series of reports, webcasts, and events for mid-market and privately held companies at www.deloitte.com/us/dges

Get precisely the global resources you need

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Professional Services means audit, tax, consulting and financial advisory services.

As used in this document, “Deloitte” means Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial Advisory Services LLP, and Deloitte Tax LLP, which are separate subsidiaries of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.Certain services may not be available to attest clients under the rules and regulations of public accounting.

Copyright © 2013 Deloitte Development LLC. All rights reserved. 36 USC 220506Member of Deloitte Touche Tohmatsu Limited

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Page 6C • February 8-14, 2013 ATLANTA BUSINESS CHRONICLEINSTITUTE OF INTERNAL AUDITORS

ATLANTA’S TOP 25 ACCOUNTING FIRMSRanked by number of professionals in Atlanta

SOURCES: Atlanta Business Chronicle research and the firms

It is not the intent of this list to endorse the participants or to imply that the size of a firm indicates its quality. Although every attempt is made to ensure the accuracy and thoroughness of Atlanta Business Chronicle charts, omissions sometimes occur. All information listed is based on responses from the firms to Atlanta Business Chronicle surveys. Please send corrections or additions on company letterhead to Patsy Conn, Research Director, Atlanta Business Chronicle, 3423 Piedmont Road, Suite 400, Atlanta, Ga. 30305, or email pconn@bizjournals.com.

* A professional is defined as one required to have continuing education hours. All figures are current as of January.~ Price Waterhouse LLP was established in Atlanta in 1928, and Coopers & Lybrand LLP opened its Atlanta offices in 1957. The two firms merged in 1998.† Formerly listed as Gifford, Hillegass & Ingwersen LLP.^ Company submitted a statement of verification supporting figures.NA - Not available or not applicableNR - Not ranked or not relevant

Rank Prior Firm

Number of Atlanta

professionals*Number of

Atlanta CPAs

Number of Atlanta partners

Total Atlanta full-time

staff

Number of offices

in Atlanta /U.S. /

Worldwide Partial list of specialty services offered

Managing partner(s) /

Email address

Headquarters /Year est. in Atlanta

1. (1)Deloitte LLP191 Peachtree St. N.E., Suite 2000, Atlanta, Ga. 30303(404) 220-1500 • www.deloitte.com/us

1,887 333 232 2,1891

103690

audit, tax, consulting and financial advisory services

Ed HeysWilton, Conn.

1915

2. (2)Ernst & Young LLP55 Ivan Allen Jr. Blvd., Suite 1000, Atlanta, Ga. 30308(404) 874-8300 • www.ey.com

1,308 460 129 1,4821

92700

advisory, assurance, climate change and sustainability, fraud investigation and dispute,

tax and transaction advisory servicesSusan R. Bell

New York (US); London (global)

1918

3. (3)PricewaterhouseCoopers LLP1075 Peachtree St. N.E., Atlanta, Ga. 30309(678) 419-1000 • www.pwc.com

1,215 384 94 1,2971

78776

assurance, tax and advisory services, including business transformation,

improving business processes, responding to crises and sustaining change

Gary PriceNew York1928~

4. (4)KPMG LLP303 Peachtree St. N.E., Suite 2000, Atlanta, Ga. 30308(404) 222-3000 • www.kpmg.com/us

1,100 240 70 8402

90793

audit, tax and advisory services William “Bill” KimbleNew York

1922

5. (5)Habif, Arogeti & Wynne LLP5 Concourse Parkway, Suite 1000, Atlanta, Ga. 30328(404) 892-9651 • www.hawcpa.com

255 152 40 281122

international services, wealth management, business valuations, captive insurance companies,

IT assurance and risk management, retirement plans

Richard B. Kopelmanrichard.kopelman@

hawcpa.com

Atlanta1952

6. (6)Grant Thornton LLP1100 Peachtree St. N.E., Suite 1200, Atlanta, Ga. 30309(404) 330-2000 • www.grantthornton.com

229 95 21 2441

56637

audit, tax, advisory, tax consulting, state and local tax, credits and incentives, valuations,

due diligence, internal audit, compensation and benefits, strategic IT advisory, forensic investigative

Richard GebertChicago1968

7. (7)Frazier & Deeter LLC600 Peachtree St. N.E., Suite 1900, Atlanta, Ga. 30308(404) 253-7500 • www.frazierdeeter.com

158 97 29 204233

assurance, tax and advisory services for real estate, construction, health care, retail, manufacturing,

public utilities, family offices, technology, public and closely held entities, employee benefits

W. Seth McDanielseth.mcdaniel@

frazierdeeter.com

Atlanta1981

8. (8)CohnReznick LLP3560 Lenox Road, Suite 2800, Atlanta, Ga. 30326(404) 847-9447 • www.cohnreznick.com

140 75 14 1771

2527

residential and commercial real estate, capital markets, real estate advisory, affordable housing,

renewable energy, hospitality, construction

Joshua Northcuttjoshua.northcutt@cohnreznick.com

New York1995

9. (9)Bennett Thrasher P.C.3625 Cumberland Blvd., Suite 1000, Atlanta, Ga. 30339(770) 396-2200 • www.btcpa.net

135 81 23 159111

assurance, tax, dispute resolution/forensics, valuation, litigation support, client accounting

services, personal financial services, state/local tax, international consulting, wealth management

Michael Y. Dukesmdukes@btcpa.net

Atlanta1980

10. (10)Dixon Hughes Goodman LLP225 Peachtree St. N.E., Suite 600, Atlanta, Ga. 30303(404) 575-8900 • www.dhgllp.com

125 70 22 1391

3030

assurance, federal, state, local and international tax compliance and consulting, estate planning,

fixed assets services, risk advisory and internal audit, transaction services, IT risk advisory

David EvansCharlotte, N.C.

1977

11. (NR)Alvarez & Marsal3424 Peachtree Road N.E., Suite 1500, Atlanta, Ga. 30326(404) 260-4040 • www.alvarezandmarsal.com

121 29 19 1191

2040

turnaround and restructuring, business consulting, tax advisory, transaction advisory,

global forensic and dispute services

Bill Runge, David Riviere, Mark McCormick

brunge@alvarezandmarsal.com

New York2002

12. (12)Cherry Bekaert LLP1180 West Peachtree St., Suite 1400, Atlanta, Ga. 30309(404) 209-0954 • www.cbh.com

113 62 12 1291

2222

audit, tax, transaction advisory, international business, SEC services, technology,

real estate, health care, manufacturingKip Plowman

Richmond, Va.1947

(tie) (11)Windham Brannon P.C.3630 Peachtree Road N.E., Suite 600, Atlanta, Ga. 30326(404) 898-2000 • www.windhambrannon.com

113 73 14 136111

audit, tax and advisory services, risk advisory, litigation support, forensic accounting,

personal CFO services, wealth management

David Kloessdkloess@windhambrannon.

com

Atlanta1957

14. (13)AGH LLC3500 Piedmont Road, Suite 500, Atlanta, Ga. 30305(404) 233-5486 • www.aghllc.com

78 45 13 91111

assurance, tax and advisory services for real estate, closely held businesses,

health care, manufacturing, estates and trusts, high-net-worth individuals

Paul Paris, Randy Gold

Atlanta1975

15. (16)(tie)

Moore Stephens Tiller LLC780 Johnson Ferry Road, Suite 325, Atlanta, Ga. 30342(404) 256-1606 • www.mstiller.com

74 50 8 93233

estate tax, private foundations, corporate, individual and nonprofit services,

retirement plan servicesMarcus G. Dowling

Atlanta1967

(tie) (14)(tie)

Smith & Howard P.C.^171 17th St. N.W., Suite 900, Atlanta, Ga. 30363(404) 874-6244 • www.smith-howard.com

74 44 11 88111

audit/tax, international, manufacturing, technology, valuation, nonprofits, M&A, wealth management,

benefit plan audits, litigation support John W. Lucht

Atlanta1971

17. (15)BDO1100 Peachtree St. N.E., Suite 700, Atlanta, Ga. 30309(404) 688-6841 • www.bdo.com

71 35 9 841

more than 401,121

assurance and advisory services, executive compensation and benefits/ERISA tax

consulting and compliance, business restructuring services, valuation and consulting

Andrew Gibson, Michael Whitacre, Bob Pearlman

agibson@bdo.com, mwhitacre@bdo.com

Chicago1970

(tie) (16)(tie)

Rödl Langford de Kock LLP^225 Peachtree St. N.E., 1100 South Tower, Atlanta, Ga. 30303(404) 525-2600 • www.roedl.com/us

71 47 13 8017

84

audit, accounting and tax advisory services for foreign companies, individuals and real estate investors; merger and acquisition consultancy

S.A. de KockAtlanta1976

19. (19)Mauldin & Jenkins LLC200 Galleria Parkway, Suite 1700, Atlanta, Ga. 30339(770) 955-8600 • www.mjcpa.com

66 51 14 86155

auditing, tax and consulting; governmental, financial institutions, not-for-profits, long-term health care, real estate, business valuations, estate planning,

closely held business, individual tax

Donny Luker, Greg Morgan

Atlanta1987

(tie) (18)

Moore Colson^1640 Powers Ferry Road, Building 11, Suite 300, Marietta, Ga. 30067(770) 989-0028 • www.moorecolson.com

66 37 16 74111

tax and business consulting, business assurance services, estate and financial services, Sarbanes-

Oxley consulting, internal audit outsourcing, IT audit, lender services, corporate accounting

Robert R. KiserAtlanta1981

21. (20)Warren Averett GH&I†6 Concourse Parkway, Suite 600, Atlanta, Ga. 30328(770) 396-1100 • www.warrenaverett.com

61 45 15 7511616

audit and tax consulting, risk advisory services, nonprofits, investment and family partnerships,

forensic and fraud, financial and estate planning, mergers and acquisitions

Andrew Siegelandrew.siegel@

warrenaverett.com

Atlanta1980

22. (21)HLB Gross Collins P.C.3330 Cumberland Blvd., Suite 900, Atlanta, Ga. 30339(770) 433-1711 • www.hlbgrosscollins.com

60 43 12 71111

audit, tax, consulting and advisory services, construction, manufacturing,

distribution, health care, international, financial products, service and technology

Michael A. BohlingAtlanta1969

23. (25)

Greenlight Tax Group LLC dba HR Block Business Services3360 Satellite Blvd., Suite 13, Duluth, Ga. 30096(770) 921-2200 • www.hrblock.com

54 5 3 NA666

corporate taxation, consulting, tax planning, state and local taxation, accounting services

Bibiano Lopezbibiano.lopez@hrblock.com

Duluth, Ga.2011

24. (23)Porter Keadle Moore LLC^235 Peachtree St. N.E., Suite 1800, Atlanta, Ga. 30303(404) 588-4200 • www.pkm.com

54 35 12 68111

assurance, tax, risk advisory, risk consulting, transaction services, SEC-registered,

financial institutions, technology, insurance, services organizations

H. Phillip Moore Jr.pmoore@pkm.com

Atlanta1977

25. (22)

Babush, Neiman, Kornman & Johnson LLP (BNKJ)5909 Peachtree-Dunwoody Road, Suite 800, Atlanta, Ga. 30328(770) 261-1900 • www.bnkj.com

53 36 12 59111

audit; federal, multi-state, local taxation; estates, gifts, trusts; retirement plan audits; family business

consulting; special project work; IFRS/GAAP; 501(c)(3); real estate, professional services

Chris D. ClaytonAtlanta1962

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ATLANTA BUSINESS CHRONICLE February 8-14, 2013 • Page 7C

Tax Audit Advisory

The world-class expertise you need.

The business relationship you deserve.

That’s Frazier & Deeter.

404.253.7500www.frazierdeeter.com

Atlanta Alpharetta Nashville

Top 100 Accounting Firm Best of the Best

O ne way that internal auditors who are committed to their profession can demonstrate their dedication is through certification, and the

Internal Audit Association’s Certified Internal Auditor (CIA) certification is the designation to get.

“If you are in internal audit you want the CIA designation. That is the crown jewel,” said C.O. Hollis Jr., chief audit officer at Morehouse College. “It is recog-nized as a worldwide certification, meaning it is globally accepted and known all over the world. This designation makes an auditor that much more valuable to those firms that have interna-tional operations because the business can be feel more confident that that individual is meeting the IIA standards.”

By passing the four-part CIA exam, an internal auditor can prove his comprehen-sive competence and professionalism in the internal auditing field. Earning the CIA designation is a professional advantage for auditors at all stages of their careers, including chief audit executives, audit managers, audit staff and risk manage-ment staff, as well as students enrolled in an accounting or other business or financial degree program.

Hollis believes internal auditors on the fence about becoming certified should do it, and do it soon.

“The business world is much more com-petitive and employers are more selective about who they hire for key positions,” he said. “Anything you can do to differentiate yourself from average applicants will be to your advantage and certification is one way to do that.”

Tim Tripp, vice president of internal audit at Newell Rubbermaid Inc. (NYSE: NWL) and secretary of the IIA-Atlanta chapter, agrees the certification is a good move for internal auditors.

“The people contribute to what I call a secure and compliant organization. So you need to make sure you develop a quali-fied workforce and one of the mechanisms I am using at Newell Rubbermaid is the certification process,” he said. “It is a seal of approval that this person understands internal audit and can practice it at a high level.”

With an internal audit staff of 21 at

Newell Rubbermaid, including folks from one to 35 years of experience, Tripp has become a cheerleader for certification.

“One thing I am trying to do is encourage people to get certification so we can achieve common understanding and a common language,” he said. “By having this certification and by having my team have it, it brings a common language

around internal auditing. Internal auditors are different than CPAs, which are more financial statement-focused. An internal auditor is trained to do risk assessment and evaluate internal controls while CPAs tend to be looking in the rearview mirror. So when an internal auditor becomes certified they really end up understanding the systematic,

disciplined approach to evaluating the effectiveness of risk management and company controls.”

Tripp has firsthand experience. He has been in the business for 35 years, many of those years serving in a CPA role.

“When I came into this chief audit executive role, the younger people coming in all had that rearview mirror approach because they are all CPAs,” he said. “That is what they are trained in — financial statement auditing. But to understand internal auditing you have to understand the business and the key controls helping the business succeed. I was banging my head against the wall connecting with these folks. But in June of 2011, I sat for the CIA exam and that gave me credibility within my own team and it gave me the confidence that I do know what I am talking about and qualified to speak to it.”

Tripp said the designation makes a difference when looking for an internal audit job. “When I do recruit, I am always

interested in the choices people make,” he said. “When I come across a person who has been willing to spend their time and money to pursue certification, study for the exam and pass the exam, I see that this is aself-starter who follows through on what they set out to accom-plish. The end result is they end up with a breadth of knowledgethat is of value to me. All things

being equal if one candidate has certifica-tion and the other doesn’t, I would hire the person with certification. That is a very positive contributing factor in my hiring position.”

Plus, this certification can equate to more money in the auditor’s pocket.

“Studies have shown that the median salaries for auditors that hold this designation are about 40 percent higher than for those who do not,” Hollis said.

Once certified, CIAs are required to earn continuing education credits.

“That keeps them on the leading edge on what is happening out there. At Newell Rubbermaid, it helps to continually raise the bar on our processes,” Tripp said.

Amanda Obrecht, internal audit senior at PRGX Global Inc. (Nasdaq: PRGX), believes certification lends credibility.

“It shows they are proficient in the field of internal audit, and that this person is willing to go above and beyond what is required of an internal auditor and that they are serious about their career,” she said .

By Tonya LaymanCONTRIBUTING WRITER

CIA certification helps auditors gain proficiency

Getting certifiedThe Certified Internal Auditor (CIA) designation is the hallmark designation of internal audit. The IIA also offers four specialty certifications:■ Certification in Control Self-Assessment (CCSA)

■ Certified Government Auditing Professional (CGAP)

■ Certified Financial Services Auditor (CFSA)

■ Certification in Risk Management Assurance (CRMA)

TrippNewell

Rubbermaid Inc.

HollisMorehouse College

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Page 8C • February 8-14, 2013 ATLANTA BUSINESS CHRONICLEINSTITUTE OF INTERNAL AUDITORS

S ustainability and social media are two relatively new areas of business that have to be well controlled, executed and measured in order to prevent

intellectual property leaks, damage to the company’s reputation and regulatory infractions.

That is where the internal auditor can help. Since the internal auditor’s job is to add value and improve an organiza-tion’s operations through a systematic, disciplined approach to evaluate and improve the effectiveness of risk manage-ment, control and governance processes, he should be involved in setting the framework of these functions, said Peter Scott, author of “Auditing Social Media: A Governance and Risk Guide.”

Social media has changed how compa-nies and organizations interact with customers and users. It has opened the lines of communication between parties, but now the world has access to the dialogue through uploaded text, images, audio and video content. An audit can help an organization ensure it has adequate measures in place to capitalize on social media while protecting itself from excessive risk.

Scott said a survey conducted in January during an Institute of Internal Auditors webinar on auditing social media showed out of 4,000 internal auditors questioned, 60.7 percent said the top risk presented by social media was reputational risk.

The participants, primarily from North America, were from all industries — for-profit, nonprofit and academia, as well as local, state and federal government.

To best reduce risk, an organization should have a strategy that is aligned to business objectives, a current inventory of its social media accounts, a social media policy and a training program for all employees, Scott said.

But that is typically not the case, Scott said. Only about 50 percent of those surveyed have a social media policy and about 17 percent train employees on the proper uses of social media. About 23 per-cent said their organizations have a social media strategy that is aligned to the busi-ness objective, while 34 percent said they

didn’t know if such a strategy existed within their company.

“Internal audit is uniquely posi-tioned in this case to say we are monitoring the risk, policy and procedure surrounding our social media,” Scott said. “The C-suite is often not in touch with it so social media strategy is pushed back by them. This is a real opportunity for internal audit to deliver

exceptional value to the organization.”Alex Stephanouk, senior vice president,

chief risk officer and internal audit execu-tive at Aflac Inc. (NYSE: AFL), said social media is an emerging risk for businesses — one that needs to be tackled head on.

“Social media brings lot of new risk to the business. We have built our function to be very process-focused,” he said, adding Aflac’s social media process covers strategy and governance, content develop-ment, execution and monitoring.

“Our marketing function controls our social media presence and they do a nice job monitoring the Internet looking for trends and activity and making sure we are proactive on the opportunities that are out there. We audit the process they have in place to govern our social media,” Stephanouk said. “W e are concerned with who has access to our social media sites and who within our company can use our brand.”

Training is key for success. “We have reviewed what kind

of training is out there for the people using social media,” he said. “If you are posting content as the duck we want to make sure you have the training and guidance on what to post or if

you are an employee just using social media for personal reasons we want to make sure that doesn’t cross over into Aflac business.”

Every business should be auditing its social media, he said.

“If you are operating in the social media space, you are opening your brand up to whole new set of risks. If you aren’t actively managing it, you may be opening a can of worms,” he said. Aflac completed its first social media audit in 2010.

All of the Big Four accounting firms — Deloitte LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP — provide sustainability and social media audit services. Since many internal audit departments co-source with one of them, expertise found at the

powerhouses can help mitigate risks.

James DeLuccia, senior manager, Americas Certifications Leader with Ernst & Young, said internal auditors have had to focus on social media because businesses are constantly evolving and the auditor’s goal should be to be responsive to the risk facing an organization.

“A few years ago no one knew what to do with social media,” he said, adding that now business people are recognizing the

importance of the social media platform integration and operation .

But they aren’t in this alone. They should reach out to their external audit partners for help.

“We look at all of the risks that impact the financial statement and if social media is something we feel is a risk, we build that into our audit for the year and make sure we review that risk,” said Joanne Elliott, advisory partner at Ernst & Young .

Even though it isn’t the depart-ment that typically leads the charge for improved sustainable efforts companywide, Scott believes internal audit can also help validate the company’s sustainability claims .

Sustainability is an issue that has received significant attention in the global business arena over the last decade and many more

organizations are proactively addressing it. In addition to addressing this issue, companies should establish an internal audit program to support sustainability initiatives.

Chris Hagler, Southeast practice leader for climate change and sustainability services at Ernst & Young, said the com-pany can help with these programs.

“We provide services to set the strategy or create the reporting approach, and for some clients we can also attest to their accuracy of their data . ”

By Tonya LaymanCONTRIBUTING WRITER

Audit checks social media, sustainability risks■ Evaluate the opportunities and risks of social media.

■ Develop a strategic approach that best addresses these issues.

■ Use social media as a tool — and monitor its use.

■ Comply with Federal Trade Commission guidelines.

■ Gain significant strategic value from social media.

■ Ensure social media aligns with your business’s strategies, goals and objectives.

■ Implement tracking with the right metrics.Source: Institute of Internal Auditors

“T his review was conducted in conformance with the International Standards for the Professional

Practice of Internal Auditing.”What a comforting statement

to see in an internal audit report or to hear from the leader of your organization’s Internal Audit team. You may recognize that internal auditing acts as an independent, objec-tive assurance and consulting service for the organization. In fact, you may be aware that The Institute of Internal Auditors (IIA) provides the standards to bring a systematic and disciplined approach that the auditors use to evaluate and improve the effectiveness of risk management, controls and governance processes. They help your organization have assurance that the pro-cesses are in place and risks managed in a way to help achieve the company’s goals.

“Conformance with … the standards”…that seems right. But what about that International comment? As you reflect upon it, why are the standards interna-

tional? Public accounting, regulatory and disclosure requirements are frequently

national or regionally based. They may align to a specific stock exchange or regulatory ruling. Shouldn’t internal auditing be similarly nationally or regionally based? Arethese international standards necessary? Are international standards really helpful? In my view, there are three ways in which having international standards are helpful to both

the internal audit profession and, more importantly, the organizations we serve.

The first benefit is in terms of providing a uniform and systematic approach. In many companies (such as the one where I work) the business operates globally and the auditors are deployed globally. The standards ensure that all auditors conform to the same set of standards and have been trained to that same set; regardless oflocation, local regulation or reporting requirements. It also ensures that these standards are applied, even where no regulatory guidance may exist .

The second benefit is efficiency. Since the standards are set by the IIA and applied globally, it means that the company need not reconcile or select from various standards. Nor does any regional standard-setting group have to reconcile between local and other regional standards and methods. It also allows an organization to seek auditors trained in the IIA standards, or provide readily available training on compliance with these standards. In our audit group, we require knowledge of these standards. It has proven a benefit from job definition to recruiting, training and performance of the audits. The faster your team can align and execute a quality audit, the sooner the company can gain assurance or enhance processes to more quickly achieve the company’s goals. It should be noted the same IIA standards apply across industries, geographies and even where no Audit Committee may exist .

Finally there is the benefit to the internal auditor themselves. The standards provide a code of ethics, a framework and even a definition of internal auditing. This provides the auditor guidance in terms of professional behavior, knowledge and

skills to be applied in the function. The standards contain both theoretical and practical guidance to drive a risk-based audit approach and be more effective in the role .

It is worth noting that while the typical comparison is to public accounting, the internal audit role must be broader than accounting to encompass all areas of risk. Internal auditing covers not only financial but also operational, compliance and even strategic risks. A good internal audit group should provide assurance and advisory services across all of these aspects, globally.

Yes, it does seem you can take comfort that the review performed “was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing,” and you should gain benefits from those standards being global, regardless of the geographic footprint of your own organization.

IIA provides standards to help every business

Fields is vice president of internal audit and chief audit executive at NCR Corp. and is a board member of the Institute of Internal Auditors’ Atlanta chapter.

VIEWPOINT Curtis Fields

DeLucciaErnst & Young LLP

ElliottErnst & Young LLP

Scott

Auditing social mediaWhen auditing social media, companies will want to:

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ATLANTA BUSINESS CHRONICLE February 8-14, 2013 • Page 9CINSTITUTE OF INTERNAL AUDITORS

Sterling RothChief audit officerGeorgia State University

Recession: The recession required a lot of internal auditors to help identify ways to reduce costs. As the reces-

sion recedes, internal auditors who were viewed as innovative in finding efficiencies may now be seen as an important source of insights on revenue initiatives also.

Profession: Every time a senior official asks our help or finds us in an area as a result of our risk-based planning, there is an opportunity to increase awareness of internal auditing . I know no better way to increase awareness of the profession than to make every internal auditing project a potential positive talking point — for manage-ment and for us.

Challenge: Expanding our expertise is essential. The more staff members know and can do, the more we get done, obviously. That means hiring people with an array of particular skills and experience that can help our organization accomplish its strategic objectives. After all, its objectives are ours too.

Gregory S. KirklandDirector, internal auditMueller Water Products Inc.

Recession: Stakeholders want a better understanding of the risks that may impact the business and turn to

internal auditors to help identify and quantify these risks. As a result, internal audit priorities today include not only compliance and financial reporting but

also operational and strategic areas that link business objectives to current risks .

Profession: One of the main objectives of The Institute of Internal Auditors (IIA) is to help others understand what we do, why we do it, and the value competent internal auditors can add to an organization. The Atlanta chapter of the IIA helps fulfill this objective by interacting with the Atlanta business community and promoting the benefits that internal audit has to offer .

Challenge: Internal audit must continue to align itself with stakeholder expecta-tions in order to add value to the orga-nization. Businesses have increased their attention towards risk, particularly operational and strategic risks .

Steve LameierChief audit executiveOxford Industries Inc.

Recession: Yes, C-suite executives and board members view internal auditors’ overall risk management efforts as

having a potential positive impact on long-term earnings performance. Thus some CAE’s now have dual titles over internal audit and enterprise risk management.

Profession: The IIA at the global, national and local chapter levels has increased its involvement in a variety of outreach and advocacy programs. This includes use of various social media tools, providing services to nonprofits, and developing relation-ships with regulators, standard-setting bodies, board members and the busi-ness community. Also, the month of May has been designated International Internal Audit Awareness month.

Challenge: Effectively align the internal audit function with its company’s orga-nizational strategy and key business risks. Internal audit needs to constant-ly improve its risk assessment skills and enhance its capability for identify-ing its company’s emerging risks.

Chris BlalockSenior vice president, internal auditEquifax Inc.

Recession: O ur roles have expanded to include significant contributions in the complex and diverse risk environ-

ment. This expanded role requires a closer alignment with the global business and an in-depth under-standing of the key risk areas, which are changing with

increased velocity and impact .

Profession: The Institute of Internal Auditors continues to be an advocate for the audit profession. Their role in the global business environment pro-motes the profession with several audit certifications to identify and promote expertise in addition to providing best practices with guidance and standards through the International Professional Practices Framework .

Challenge: The most pressing challenge for internal auditors this year is the complex challenge of aligning busi-ness expectations and requirements of expanded audit roles and responsi-bilities with the current resources and skills available in the current environment .

1. Do you think the receding recession has changed the way internal auditors are viewed?

2. What’s being done to increase awareness of the profession?

3. What is the most pressing challenge for internal auditors this year?

Internal audit leaders give their views on the challenges ahead for the profession.

It all started with a Big Splash!The governing board of the Atlanta

IIA chapter wanted to present a one-day training event

that would offer our members affordable training on relevant audit-related topics and issues of the day while at the same time networking and sharing with their industry peers. Thus, we created the “Big Splash” in 2006, and it was held at the newly opened Georgia Aquarium . That was eight years ago. While the goals and objectives remain the same, the role of the internal auditor and the nature of our jobs have changed. That means that in order to stay relevant and true to our goals, the “Big Splash” needed to continue to evolve in order to accommodate the ever-changing audit landscape . Thus was born “The Atlanta Conference,” with an accompa-nying tagline that would change each year to reflect and focus more on the current issues and topics relevant at the time.

T hat investment is paying off as evidenced by our record number of almost 500 attendees at The Atlanta Conference 2012 .

Internal auditors need a variety of skills to meet the demanding requirements of audit committees, boards and top manage-ment to remain successful and value-added partners.

To that end, the chapter strives to present programs each year that enhance not only technical skill sets, but also those “soft

skills” needed to be successful in delivering audit services and understanding the current business environment.

Some of our memorable keynote speakers and topics have included: Dennis Lockhart, president of the Federal Reserve Bank of Atlanta, former Atlanta Mayor Shirley Franklin, and Richard Chambers, president of IIA .

We have provided access to regional speakers as part of a program with individual sessions on topics that include:

Emerging Issues and Trends, Information Technology and Enhancing Audit Effectiveness .

I challenged myself and our planning committee to put ourselves in the attend-ee’s seat. Is the program robust enough? Are we in touch with our industry peers? Are we providing thought-provoking topics for discussion? Are we allowing enough time for networking with our peers ?

We challenged ourselves to always remember why we present thisconference each year. The Atlanta Conference is designed with our mem-bers in mind . I believe that is what has made this conference such a success and why it will continue to be a success in the coming years .

The evolution of “The Atlanta Conference”

Brown is director of risk advisory services for Experis Finance and is a board member of the Institute of Internal Auditors’ Atlanta chapter.

VIEWPOINT Connie Brown

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We know the bene ts of exceeding expectations and setting your standards high. That’s why we believe you should expect more from your internal audit. Visit ey.com/advisory to nd out how we can help you

see better results.See More | Performance

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Page 10C • February 8-14, 2013 ATLANTA BUSINESS CHRONICLEINSTITUTE OF INTERNAL AUDITORS

FASTEST-GROWING ACCOUNTING FIRMS BY PROFESSIONALSRanked by three-year percent change in Atlanta professionals

SOURCES: Atlanta Business Chronicle research and the firms

It is not the intent of this list to endorse the participants or to imply that the growth of a firm indicates its quality. Although every attempt is made to ensure the accuracy and thoroughness of Atlanta Business Chronicle charts, omissions sometimes occur. All information listed is based on responses from the firms to Atlanta Business Chronicle surveys. Please send corrections or additions on company letterhead to Patsy Conn, Research Director, Atlanta Business Chronicle, 3423 Piedmont Road, Suite 400, Atlanta, Ga. 30305, or email pconn@bizjournals.com.

~ Only those firms with 20 or more professionals in Atlanta were considered for this listing. * Figures are current as of January.^ Company submitted a statement of verification supporting figures.

Rank Firm

Three-year percent change in number of

Atlanta professionals~

Number of Atlanta

professionals*

Number of Atlanta

CPAs

Number of Atlanta partners

Total Atlanta full-time

staff

Number of offices in Atlanta /

U.S. /Worldwide

Partial list of specialty services offered

Managing partner(s) /

Firm headquarters

Headquarters /Year est. in

Atlanta

1.Crowe Horwath LLP3399 Peachtree Road N.E., Suite 700, Atlanta, Ga. 30326(404) 442-1600 • www.crowehorwath.com

120% 44 13 5 421

28650

audit, tax, advisory, transaction, risk, consulting and performance

improvement services to public and private companies

Rick Warrenrick.warren@

crowehorwath.com

Chicago2007

2.Cherry Bekaert LLP1180 West Peachtree St., Suite 1400, Atlanta, Ga. 30309(404) 209-0954 • www.cbh.com

88.33% 113 62 12 1291

2222

audit, tax, transaction advisory, international business, SEC services,

technology, real estate, health care, manufacturing

Kip PlowmanRichmond, Va.

1947

3.AGH LLC3500 Piedmont Road, Suite 500, Atlanta, Ga. 30305(404) 233-5486 • www.aghllc.com

69.57% 78 45 13 91111

assurance, tax and advisory services for real estate, closely held businesses, health care, manufacturing, estates and

trusts, high-net-worth individuals

Paul Paris, Randy Gold

Atlanta1975

4.Nichols, Cauley & Associates LLC^2800 Century Parkway N.E., Suite 900, Atlanta, Ga. 30345(404) 214-1301 • www.nicholscauley.com

65% 33 14 4 35133

financial institutions, risk management/internal audit, tax, audit and assurance,

governmental, manufacturing/distribution, family businesses

William Sammonswsammons@

nicholscauley.com

Dublin, Ga.2000

5.Grant Thornton LLP1100 Peachtree St. N.E., Suite 1200, Atlanta, Ga. 30309(404) 330-2000 • www.grantthornton.com

37.95% 229 95 21 2441

56637

audit, tax, advisory, tax consulting, state and local tax, credits and incentives,

valuations, due diligence, internal audit, compensation and benefits

Richard GebertChicago1968

6.Windham Brannon P.C.3630 Peachtree Road N.E., Suite 600, Atlanta, Ga. 30326(404) 898-2000 • www.windhambrannon.com

34.52% 113 73 14 136111

audit, tax and advisory services, risk advisory, litigation support,

forensic accounting, personal CFO services, wealth management

David Kloessdkloess@

windhambrannon.com

Atlanta1957

7.Alvarez & Marsal3424 Peachtree Road N.E., Suite 1500, Atlanta, Ga. 30326(404) 260-4040 • www.alvarezandmarsal.com

28.72% 121 29 19 1191

2040

turnaround and restructuring, business consulting, tax advisory,

transaction advisory, global forensic and dispute services

Bill Runge, David Riviere,

Mark McCormick

New York2002

8.Ernst & Young LLP55 Ivan Allen Jr. Blvd., Suite 1000, Atlanta, Ga. 30308(404) 874-8300 • www.ey.com

24.57% 1,308 460 129 1,4821

92700

advisory, assurance, climate change and sustainability, fraud investigation

and dispute, tax and transaction advisory services

Susan R. BellNew York (US); London (global)

1918

9.Moore Colson^1640 Powers Ferry Road, Building 11, Suite 300, Marietta, Ga. 30067(770) 989-0028 • www.moorecolson.com

24.53% 66 37 16 74111

tax and business consulting, business assurance services, estate and financial

services, Sarbanes-Oxley consulting, internal audit outsourcing, IT audit

Robert R. KiserAtlanta1981

10.Bennett Thrasher P.C.3625 Cumberland Blvd., Suite 1000, Atlanta, Ga. 30339(770) 396-2200 • www.btcpa.net

21.62% 135 81 23 159111

assurance, tax, dispute resolution/forensics, valuation, litigation support,

client accounting services, personal financial services, state/local tax

Michael Y. Dukesmdukes@btcpa.net

Atlanta1980

A history buff who once dreamed of being a museum curator, Lisa Mathiak describes her path to a career as an internal auditor as a progression.

And Mathiak, now senior auditor at Ernst & Young LLP’s Atlanta office, is still moving forward.

Since her decision to come to Atlanta, she quickly immersed herself in the Institute of Internal Auditors’ local chapter. Today, she is working with a new committee created to recruit and cater to younger professionals much like herself.

The goals of the Young Professional/Emerging Leaders subcommittee are twofold, she said.

“We want to encourage other members of the IIA to participate, and also we are gathering input to better serve the younger crowd,” Mathiak said.

At 30, she knows firsthand about this target membership.

“It’s challenging to be able to put in extra time on our careers,” she said. “We’re already working long hours, and we’re stretched. It’s hard with client demand to always make meetings.”

Currently on the table for the committee is the possibility of holding events at times of the day more convenient for the 20- and 30-something set.

“We’re trying to plan things in the evenings, shorter and later,” she said.

The committee also will serve in a recruiting function, getting a pulse on who members are, and encouraging

them to come and bring friends. “It’s been really beneficial to meet

peers,” Mathiak said of her own experience in IIA. “It’s more of an informal way to network. Being active and visible has really helped me.”

She is not the norm.“Lisa’s involvement in the local IIA is

unusual for someone so young,” noted Kristen Speyrer, senior manager, advisory services at Ernst & Young. “She is a true future leader in the community, at the firm and amongst her peers.”

Staying involved in the IIA is something that was strongly encouraged in her alma mater. A graduate of Louisiana State University’s distinguished internal audit program, Mathiak completed collegethe first time around with a completelydifferent career in mind.

“I was so excited about history and anthropology,” she said, describing her plans to attend graduate school after earning her initial degree.

While waiting for graduate school in the fall, however, she enrolled in a few business courses . She did very well in those classes, enjoying them enough to change her mind about her career.

Her interest in anthropology has not waned, and what she learned during her first course of study in college is not unused knowledge.

“I think I draw from it more than I realize,” she said, “as far as understanding people and management and communica-tion styles. I think it plays in and helps me to understand people. Of course, as you

grow in your career, you learn how to manage others.”

It was not an easy decision for to leave Louisiana for a job in Atlanta, Mathiak said. But she soon found the city, as well as her new co-workers, to be a good match . Transferring from the Baton Rouge IIA chapter to the Atlanta one was a natural next step. Not long after, she was asked to serve on the chapter’s Audit Committee, and willingly obliged.

“Usually, when you are asked to be on audit committees, it’s later in your career,” she said. “It’s really an honor to be on this committee.”

In addition to her work for IIA, Mathiak is a United Way Ambassador for Ernst & Young. She often joins service-oriented pursuits, Speyrer said, often leading the charge to recruit others.

As a college student, Mathiak joined Zeta Tau Alpha, and soon was drawing in younger members such as Dana Melichar. Ten years later, the pair remain friends.

“She loved her organization, and made me want to be a part of it, too,” Melichar said, an LSU graduate now living in New York . Part of the organization’s creed, Melichar said, involved “being rather than seeming” — and this is an accurate description of her friend today.

“I definitely see that in her,” Melichar said. “Looking at things she’s involved in and where her heart is. She brings people together. She is involved in the community and makes things happen, and not just in a social setting. That’s something she enjoys and something she has a gift for.”

By Nicole BradfordCONTRIBUTING WRITER

Mathiak brings youthful vibe to IIA chapterLisa Mathiak

Born: Bartlesville, Okla.

Lives in: Midtown Atlanta Age: 30

Current job: Senior auditor, Ernst & Young LLP

Previous jobs: Interned in 2008 with Coca-Cola Hellenic Bottling Co. in Athens, Greece. In between her two degrees, she also worked as a tour guide at Magnolia Mound Plantation in Baton Rouge, La.

Education: Bachelor’s degrees in anthropology and accounting at Louisiana State University

Family: Parents, retired in Knoxville, Tenn.; younger sister finishing veterinary clinicals in Tennessee

Hobbies: Running, hot yoga, cooking, traveling, reading

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ATLANTA BUSINESS CHRONICLE February 8-14, 2013 • Page 11CINSTITUTE OF INTERNAL AUDITORS

INDEX

ALAN BARNES GRC Audit ServicesOwner

Career highlights: Previously held audit executive positions with a Fortune 500 insurance company, an international paper manufacturer, a Fortune 50 logistics company, a Fortune 500 telecommunications company and a large regional bank. He holds Certifi ed Internal Auditor, CPA, Certifi ed Fraud Examiner and Chartered Global Management Accountant certifi cations, and he is on the executive committee of the IIA Atlanta chapter.

GREGORY S. KIRKLANDMueller Water Products Inc.Director, internal audit

Career highlights: Kirkland, a CPA and Certifi ed Internal Auditor, joined Mueller Water Products in 2008 and leads the internal audit function in developing and executing fi nancial, operational, compliance and strategic audits . Kirkland has more than 14 years of audit and compliance experience and former employers include Home Shopping Network, Certegy and Ernst & Young .

www.muellerwaterproducts.com

CONNIE BROWNExperis FinanceDirector, risk advisory services

Career highlights: Brown manages the risk advisory services practice for Experis Finance’s Atlanta offi ce and has more than 20 years of internal audit and controls experience . She is a Certifi ed Internal Auditor and CPA. Her responsibilities have included providing clients with specialized technical expertise in governance, risk management and compliance .

www.experis.com

STEVE J. LAMEIEROxford Industries Inc.Chief audit executive

Career highlights: Lameier has more than 20 years of external/internal audit and consulting experience in corporate governance, enterprise risk management, SEC, M&A, Sarbanes-Oxley, and legal and regulatory compliance. He has extensive experience in the retail and fi nancial services industries. Prior to joining Oxford Industries in 2008, Lameier was vice president of internal audit for nine years at First Data .

www.oxfordinc.com

JOHN FUCHKO IIIBoard of Regents of the University System of GeorgiaChief audit offi cer and associate vice chancellor

Career highlights: Fuchko oversees the University System of Georgia internal audit, enterprise risk management, and compliance and ethics program functions . He also serves as a commissioned offi cer in the Georgia Army National Guard.

www.usg.edu

PAUL MCCLUNGCarter’s Inc.Vice president, internal audit and enterprise risk management

Career highlights: McClung recently joined Carter’s Inc. as the vice president, internal audit and enterprise risk management. McClung previously served in a similar role at Mueller Water Products Inc. Prior to Mueller, McClung spent the majority of his career working as an internal audit service provider at Arthur Andersen LLP and Deloitte & Touche LLP. McClung is an active volunteer at Roswell United Methodist Church .

www.carters.com

JIM JACOBSONSuperior Essex Inc.Vice president, internal audit

Career highlights: Jacobson is a Certifi ed Internal Auditor, CPA and Certifi ed Fraud Examiner. He has held leadership positions in audit, fi nance, accounting, information systems and international human resources over his career. Jacobson has more than 25 years of experience at Eastman Kodak, Southern Co., Mirant Inc. and Superior Essex .

www.spsx.com

TIM TRIPPNewell Rubbermaid Inc.Vice president, internal audit

Career highlights: Tripp is a Certifi ed Internal Auditor and a CPA with diversifi ed fi nancial, operational and project management experience. Prior to joining Newell Rubbermaid in 2005 to lead its internal audit and Sarbanes-Oxley compliance activities, he served in senior audit and fi nance roles in the United States and Europe for a global Fortune 500 medical supplies and devices manufacturer and as a senior audit manager with KPMG.

www.newellco.com

H ere is a listing of members of the 2012-13 board of governors for the Institute of Internal Auditors, Atlanta chapter. Board members include the chapter’s officers: President, John Fuchko III; Chairman Paul McClung; Vice President and Secretary Tim Tripp; Vice President of Membership Jim Jacobson; Vice President of Programs Steve Lameier; Chief Financial Officer Greg Kirkland; Senior Vice President and Chief Operating Officer Connie Brown; and Vice President of Volunteer Services Alan Barnes. Those members

noted with an asterisk (*) are also on the chapter’s executive committee.

Who’s Who in the Institute of Internal Auditors, Atlanta chapter

CHRIS BLALOCKEquifax Inc.Senior vice president of internal audit

SHERYL CASSITYGrant Thornton LLPDirector, business advisory services

ANTHONY CHALKERProtivitiManaging director

RICHARD CLUNEKennesaw State UniversityAssociate professor, School of Accountancy

EMMA COSTELLOThomas Ray & AssociatesPrincipal

RANDY EARLEYCox Enterprises Inc.Vice president of audit services

CURTIS FIELDSNCR Corp.Vice president, internal audit

AMANDA FOSTERPricewaterhouseCoopers LLPPartner, risk assurance practice

C.O. HOLLIS JR.*Morehouse CollegeChief audit offi cer

BARBARA A. JESUP *Asbury Automotive Group Inc.Chief audit executive

ERIC R. “RIC” KIMBALL*KPMG LLPPrincipal, advisory services practice

BRIAN LAY *Ernst & Young LLPExecutive director, advisory services

TERRY LONGSTRETHAccretive SolutionsDirector, client development

FRED MASCI*PRGX Global Inc.Vice president, internal audit

SUE MILLSSelf-employed

WILLIAM J. MULCAHY *Mulcahy Accounting and Risk ConsultingPresident and CEO

KEITH ORDANeHire LLCPartner, managing director

VINJAY PINTODeloitte & Touche LLPDirector

DAVID P. POROCHSouthern Co.Vice president, chief audit executive

GILBERT T. RADFORDVerizon WirelessDirector, auditing services

STERLING ROTHGeorgia State UniversityChief audit offi cer

CARL SCHULMANUnited Parcel Service Inc.Senior audit manager

PAUL SOBEL*Georgia-Pacifi c LLCVice president/chief audit executive

RITA THAKKARMcKesson Corp.Director, internal audit

RICK WARREN*Crowe Horwath LLPManaging principal

Aflac Inc. .................................................................8CCarter’s Inc. ............................................................11CCrowe Horwath LLP ..................................................2CDeloitte LLP .......................................................2C, 8CDepartment of Health and Human Services ..............1CEmory University ......................................................1CErnst & Young LLP ........................................... 10C, 8CEquifax Inc. ..............................................................9CExperis Finance ......................................................11CGeorgia-Pacific LLC ..................................................4CGeorgia State University ...........................................9CGRC Audit Services ................................................11C

HealthLeaders Media ...............................................1C

Institute of Internal Auditors ................2C, 4C, 8C, 10C

Kennesaw State University .................................2C, 4C

KPMG LLP ..........................................................2C, 8C

Louisiana State University ......................................10C

MedSynergies Inc. ....................................................1C

Morehouse College ..................................................7C

Mueller Water Products Inc. ............................. 9C, 11C

NCR Corp. ..........................................................2C, 8C

Newell Rubbermaid Inc. .................................. 7C, 11C

Oxford Industries Inc. ...................................... 9C, 11C

Piedmont Healthcare................................................1C

PRGX Global Inc. ................................................2C, 7C

PricewaterhouseCoopers LLP ....................................8C

RAND Corp. ..............................................................1C

Southern Co. ............................................................2C

Superior Essex Inc. .................................................11C

University of Central Arkansas ..................................2C

University System of Georgia ........................... 4C, 11C

United Way .............................................................10C

WellStar Health System Inc. .....................................1C

Zeta Tau Alpha........................................................10C

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The IIA Atlanta Chapter welcomes members and non-members to all events. To join our distribution list,

please send an email to atlantaiia@comcast.net. For more information, go to www.theiia.org/atlanta.

“Promoting Sustainable Success”THE 8TH ANNUAL ATLANTA CONFERENCE (TAC)

s

C.O. Hollis, Jr. has served on the Atlanta Board of Governors (BOG) for 14 years, retiring from the BOG in January. C.O. chaired the Certifi cations Committee for many years and is responsible for not only successfully bringing the CIA Review Course to Atlanta, but to enabling and encouraging over 500 members to earn their IIA certifi cations. To honor C.O.’s years of service and dedication, the Atlanta Chapter has initiated the C.O. Hollis, Jr., Certifi cations Honor Roll to recognize those Atlanta Chapter members who have earned an IIA Certifi cation during the 2012 calendar year. This will be an ongoing Honor Roll.

CIA - CERTIFIED INTERNAL AUDITOR

CRMA - CERTIFICATION IN RISK MANAGEMENT ASSURANCE

C.O. Hollis, Jr. (right), CIA, CPA, CFE, Board member and namesake of the C.O. Hollis, Jr. Certifi cation Honor Roll with Bill Mulcahy, CIA, CPA Former Chairman of the IIA Atlanta and namesake and recipient of the Chapter’s William J. Mulcahy Leadership Award.

Glaser is recognized for her ability to address challenging issues with humor and insights.More Power To You: Communicating Excellence in the ‘New Normal’.

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