general assembly 2014 - iiabel.be · gtag 13: fraud prevention and detection in an automated ......

GENERAL ASSEMBLYApril 25, 2014

The Institute of Internal Auditors Belgium vzw

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AGENDA

8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO

Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval

10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIABel board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12

principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch

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SOME PRACTICAL ASPECTS

▸Please switch off your mobile phone

▸ Connection possibility in the Hotel

▸ Question time

▸Drink & Lunch

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THANKS TO OUR SPONSORS!

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AGENDA

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ACHIEVEMENTS 2013

Presentation by Jean-Michel Cassiers, President IIA Belgium

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DOCUMENTATION

Annual Report 2013

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ACHIEVEMENTS 2013MEMBERSHIP EVOLUTION

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ACHIEVEMENTS 2013MEMBERSHIP STRUCTURE

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MEMBERSHIP TOP 10 MEMBERS IN 2013

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TRAINING 2013

▸Number of training days given: 60 days (50 in 2012)▸Total: 181 participants (203 in 2012)▸30 training sessions held – 9 cancelled (11 in 2012)▸25 training sessions were given in English, 4 in French

and 1 in Dutch

TRAINING 2013

▸New training for 2013The following new training options were provided with succes:▸Communication and influencing skills for the Internal Auditor▸GTAG 8: Auditing Application Controls▸GTAG 10: Business Continuity Management▸GTAG 13: Fraud Prevention and Detection in an Automated

World▸ Introduction to Risk and Control of Cloud Computing

CERTIFICATION 2013

▸CIA: 589 +57▸CCSA: 101 + 3▸CFSA: 33 + 3▸CGAP: 120 + 27▸CRMA: 86 PER + 67

Total: 157 new certificates!

▸ Workshop in collaboration with Belrim on January 24The State of Risk Management Today: A workshop on the role of RiskManagers and Internal Auditors.

▸ Study Day in collaboration with the Institute of External Auditors on November 6The actors of the audit in the public and private sector: expectations and challenges

▸ New law regarding Private ResearchIIA Belgium, in collaboration with other professional organizations such as IFA, VBO/FEB & Febelfin, has taken action so that Internal Audit should beexcluded from the law regarding Private Research which would replace the law of July 19th 1991 concerning Private Detectives.

COMMUNICATION/ADVOCACY 2013

AGENDA

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10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIA board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12


RESULTS 2013 AND BUDGET 2014

Presentation by Pascal Stroobant, CEO

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FINANCIAL STATEMENTS 2013 & BUDGET 2014OPERATIONS IN EUROS

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Financial recovery with a positive result of 7.656 euro versus a loss of 38.789 euro in 2012.


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FINANCIAL STATEMENTS 2013 & BUDGET 2014 OPERATIONS IN EUROS

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FINANCIAL STATEMENTS 2013 & BUDGET 2014 OPERATIONS IN EUROS

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FINANCIAL STATEMENTS 2013ASSETS AND LIABILITIES IN EUROS

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UNQUALIFIED AUDIT OPINION

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AUDIT REPORT

▸Unqualified audit opinion received from our External Auditor : H. Van Cakenberghe and Partners.

Voting for : ▸Approval of Financial Statements 2013▸Approval of Budget 2014▸Discharge of the Board members ▸Discharge of Van Cakenberghe & Partners for 2013

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Vote with the tool!

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AGENDA





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5-YEARS MEMBERSHIP

148 members!

Congratulations!29

10-YEARS MEMBERSHIP: 26

▸ François Béfahy▸ Jacques Coucke▸ Etienne Coveliers▸ Emmanuel Crampon▸ Koen De Meyer▸ Dirk Debruyne▸ Ernesto Gigliotti▸ Kelly Hogan▸ Atila Kas▸ Arnaud Lauwers▸ LieveLens▸ François Lienart▸ Marc Naus

Congratulations!30

▸ Pieter Peremans▸ Patrick Risch▸ Joost Robbe▸ Bernard Ruijs▸ Dorine Van de Sande▸ Gratienne Van Droogenbroeck▸ Leo Van Loo▸ Stéphane Van Malderen▸ An Van Wesemael▸ Luc Verberckt▸ Willem Verstrepen▸ Maurice Walgraeve▸ Livine Willaerts


▸ Koen Albers▸ Paul Bruyninckx▸ Hilde De Cremer▸ Luc Eerlingen▸ Marc Exelmans▸ Rudi Guldentops▸ Rudi Hex▸ Lieven Houben▸ Benoît Laloux▸ Ivan Marchand▸ Christine Orban▸ Bert Van Den Bogaert▸ Luk Van Wesemael▸ Chris Verdonck

Congratulations!31


▸Rudi Cuypers▸Frank Sap

Congratulations!32


▸Renaat Caluwaerts

Congratulations!33


▸Wolfgang Blättchen

Congratulations!34


▸Jos Dorssemont▸Arthur Konings▸René Vanderheiden

Congratulations!35

NEW CERTIFIED PEOPLE IN 2013

27 3 357

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Jean-Michel CassiersPresident

Atila KasVice-President & Advocay

Mark DekeyserEduCom

Harold Van KoeckhovenSecretary & Best Paper

Erik ClaesQAS Com

Christian DaemsMembership

Jacques CouckeTreasurer & Publication Com

THANK YOU TO IIA BEL BOARD MEMBERS

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THANK YOU TO IIA BELGIUM VOLUNTEERS

Also special thanks to IIA all volunteers and more specifically:

Members of the various Committees and Task Forces:▸Educom▸Advocacy & Communication▸Redaction▸JD Award ▸QAS

BEDANKTMERCI

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BEDANKTMERCI

AGENDA

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KATTY TOSI

▸ Employer :▸ Integrale CCA (Insurance) ▸ Websitance SPRL (Tax & IT Consulting) ▸ Ecetia SCRL (Finance)

▸ Current Position :▸ Internal auditor and ISAE 3402 certification PM▸ Founder & CEO ▸ Member of the Board of Directors

▸ Certifications (if any): CIA and CFA in progress▸ Past experience : 10 years of auditing experience mainly with Ernst &

Young (valuation & business modelling) and running own business▸ Objectives :

▸ Be the representative of small businesses interests within the IIABel Board ▸ Promoting collaboration between professional institutes (IRE, IEC, CFA

Institute…)▸ Developing templates for Internal auditors for a specific industry or area▸ Promoting the internal audit profession through presentations and seminars in

Universities (For ex: executive seminars at HEC)

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HAROLD VAN KOECKHOVEN

▸ Employer : AXA Bank Europe ▸ Current Position : Senior Internal Auditor▸ Certifications : CRMA – IIA Quality Assurance Reviewer – RFA –

Certified Internal Accountant IAB - CFE ▸ Past experience : Operational Audits in different Banking areas and

Companies AXA Bank – Auditor of the Pension Fund AXA Bank –Quality Assurance within AXA Belgium and other countries –Development of a QAR tool

▸ IIA activities : Past President (1999-2001) – Board Member – JD Award – Chair / Member Audit Committee ECIIA

▸ Objectives▸ Active participation in Committees: QAS – Membership – Advocacy and JD

Award and organization upcoming Conference▸ Represent IIA in other professional Organizations such as IAB (Committee

Accountants in Business) – IFA (Board)▸ Continue legal actions against project of law “Privaatveiligheid” and optimize

IIABel in regard to VAT modifications (for VZW –ASBL )

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CATHELIJNE WILDEBOER

▸ Employer : Neutrale Ziekenfondsen - Les Mutualités Neutres▸ Current Position : Internal Auditor▸ Certifications : CIA, CCSA, CRMA▸ Past experience :▸Almost 10 years experience in various jobs in the Financial sector

(insurance) ▸Committee member of ‘Young Talent Network’ (2007-2008)▸Working in the Internal Audit profession since September 2009

▸ IIA activities : n/a▸Objectives :▸Contribute to the development of education▸ Increase the membership (growth)▸Develop collaboration with similar Institutes in neighboring countries

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ERIK CLAES

▸ Employer: Daikin Europe N.V.▸ Current Position: Department Manager Internal Audit▸ Certifications: CIA, CCSA▸ Past experience:

▸ Internal audit since 1996 in different companies▸ Since 2003 internal audit responsible for the EMEA region in Daikin

▸ IIA activities:▸ Past President and member of the Board (1998-2007, 2012-2013)▸ First period

▸ Initiatives to drastically increase membership, set-up of round tables (small audit shops, government, benchmarking), initiative to hire a COO, member of the training committee

▸ Last period▸ Member of the Executive Committee▸ Responsible for Quality Assurance Committee

▸ Objectives:▸ Further help in imlproving the working of the institute▸ Take initiatives for improving experience sharing regarding continuous monitoring, risk

assessment/management, …

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JACQUES COUCKE

▸Employer: BNP Paribas Fortis▸Current Position: Audit Manager (Private Banking)▸Certifications: CIA, CFSA, CCSA, CRMA▸Past experience:

▸ Senior Auditor, Belgolaise Bank▸ AS/IFRS Project Manager, Belgolaise Bank

▸ IIA activities:▸ Board member 2010 – 2013▸ Treasurer and member of the Executive committee▸ Responsible of the Redaction committee▸ Responsible of Certifications

▸ Objectives:▸ Carry on chairing the Redaction / Publication committee▸ Supervise the quality of information and communication▸ Promote certifications

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CHRISTIAN DAEMS

▸Employer : Ethias S.A.▸Current Position : Chief Internal Audit since 2002▸Certifications : Master in Internal Auditing, UCL - CRMA▸Past experience : Internal auditor, Ethias S.A. (1996 to 2002)▸ IIA activities :

▸ President of the Membership Committee▸ Volunteer in Solvency II Workgroup, 2010/2012

▸Sub-project leader : Audit programs ▸Sub-project member : Setting up an internal audit commission within Assuralia

▸Objectives :▸ Go on with current activities : Membership Committee▸ Promote the profession in universities▸ Be part of the education program

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JEAN-MARC DE L’ARBRE

▸ Employer: Delcredere | Ducroire▸ Current Position: Group Internal Auditor▸ Certifications: CIA, CISA▸ Past experience:

▸ 08/2004-12/2006: Banque de Luxembourg – Internal Auditor▸ 01/2007-12/2011: ING Group – Audit Supervisor▸ 01/2012-09/2013: SMBC Brussels Branch – Head of Internal Audit▸ 10/2013-now: Delcredere | Ducroire – Group Internal Auditor

▸ IIA activities: ▸ 2005-2006: IIA Luxembourg – Members Database Management▸ Since 2011: Member of the Redaction Committee – Compass magazine

▸ Objectives:▸ develop Internal Audit visibility in Belgium and new personal skills;▸ improve IIA Belgium interaction with other IIA chapters and Partners;▸ promote the IIA Three Lines of Defence Model position paper.

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MARK DEKEYSER▸ Employer : KBC Group NV – 23 years in service▸ Current Position : Audit Process Manager – Internal Auditor▸ Certifications : CISA – ISACA, Master in Computer Audit – UAMS ▸ Past experience :

▸ Project Leader Y2K, Euro introduction▸ Head of Corporate Actions (shares)▸ IT Auditor▸ Audit instructor

▸ IIA activities :▸ Board member 2012 – 2014▸ Chairman of the Education Committee▸ Member of Quality Assurance Committee▸ New IIABel Website (October 2013)▸ Teaching Audit trainings ▸ Global Council (March 2014)

▸ Objectives :▸ Continue current responsibilities▸ Incorporate IIA Global’s strategic changes

▸ Closer collaboration with Risk Management▸ Implementation of the new IPPF (The Standards)

▸ To be more involved in Advocacy 47

ATILA KAS

▸ Employer : Generali Belgium (Expat in Paris, 1/5 working day in Brussels)▸ Current Position : Audit Manager - Europ Assistance Group (Paris, Expat)▸ Past experience :

▸ External auditor, KPMG (3,5 years)▸ Chief Auditor Generali Beglium (10 years)▸ Teacher for IIA (CIA Part 3) & Introduction to financial audit (2008-2012).

▸ IIA activities :▸ Board member since 2010; Vice-President (2012-2014)▸ Chair various committees : Fraud in the financial sector committee (2008-2010), Insurance

platform for Solvency 2 (2010-2012), advocacy (2012-2014), ▸ Active member within the Governance committee (2006), Executive Committee (2008-

2012), ▸ Representing IIA Belgium : a) IIA Global (2012 & 2013), b) ECIIA, Insurance working group

on SII evolution (2013-2014) & c) “Académie des sciences techniques comptables & financières-section belge”

▸ Co-responsible for the CAATS event (2011 & 2012) ▸ Objectives :

▸ Strategy : Ensuring concrete implementation of the Strategic Plan (BOD & ExCo)▸ Advocacy : Ensuring proper relation with IIA Global, ECIIA ▸ Accounting : Support on optimization of the accounting process (In progress)

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BENOÎT LALOUX

▸ Employer : Société Régionale Wallonne du Transport (groupe TEC)▸ Current Position : Internal Audit Director▸ Past experience :

▸ 15 years experience in internal audit▸ Teacher in internal control, audit at ICHEC – IIA – IFE▸ Leader of an informal group of French speaking public sector responsibles in

internal auditing▸ IIA activities :

▸ Trainer for public sector▸ Volunteer : organization of the conference for public sector in 2012

▸Objectives :▸ Promote and advocate the profession▸ Participate actively to the management of IIA Belgium ▸ Organize a conference for public sector ▸ Develop synergies with universities, high schools and other professional

associations

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PHILIP MARISCAL

▸ Employer : Belgian Court of audit▸ Current Position : senior auditor IT▸ Other experience :

▸ Senior financial auditor BCA▸ Teacher Internal Control ICHEC▸ Teacher internal audit public sector Kluwer▸ Expert internal audit and internal control OECD▸ Expert environmental audit Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)▸ Expert Fiscal management ADETEF agency for international technical cooperation of the

economic and financial Ministries, and of the Ministry for Sustainable development (France). ▸ IIA activities :

▸ Chairman of the Executive Committee 2012-2014▸ Volunteer for 5 years▸ Speaker UFAI (Abidjan, Ouagadougou, Alger, Tunis)▸ Organizing and coordinating events and workshops

▸ Objectives :▸ Promote the presence and role of the IIA▸ Promote the governance in the public sector▸ Promote collaboration between internal and external auditors

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SOFIE MARTENS

▸ Employer : GDF SUEZ ▸ Current Position : Quality and Operations Manager Internal Audit,

GDF SUEZ Energy Europe ▸ Certifications (if any): Master class Internal Auditing ( UAMS) ▸ Past experience : 15 years experience in Internal Audit (Sidmar,

ArcelorMittal,GDF SUEZ) ▸ Objectives :

▸ Promote IIA Belgium by making it more visible, accessible and interactive▸ Launch initiatives to stimulate sharing between internal auditors ( e.g by Round

Tables, ..)▸ Promote and play an active role in the External Quality Assessments offered by

IIA Belgium

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VOTE

▸ Vote for Erik Claes▸ Vote for Jacques Coucke▸ Vote for Christian Daems▸ Vote for Mark Dekeyser▸ Vote for Jean-Marc De L’arbre▸ Vote for Atila Kas▸ Vote for Philip Mariscal▸ Vote for Benoît Laloux▸ Vote for Sofie Martens▸ Vote for Katty Tosi▸ Vote for Harold Van Koeckhoven▸ Vote for Cathelijne Wildeboer

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COFFEE BREAK

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AGENDA





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AGENDA





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AGENDA

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THANKS TO THE IIABEL TEAM

Sylvie Cindy

THANK YOUThank you for coming

&Enjoy the drink & the lunch!

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general assembly 2014 - iiabel.be · gtag 13: fraud prevention and detection in an automated ......

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