iia north american board chairman perspective february 2, 2016 mike joyce, cia, cpa, crma, clu, fahm...
DESCRIPTION
My Background/BCBSA Audit Environment Internal Auditor Since 1983 IIA Volunteer Since 1989 BCBSA Chief Auditor Since 1999 BCBSA Structure /1,000+ employees Report directly to CEO and Finance & Audit Committee Two offices - shared files on WAN Staff size 21 – only 7 Audit Professionals; remainder represents anti-fraud and compliance staff Avg audit reports issued per yearTRANSCRIPT
IIA North American Board Chairman
PerspectiveFebruary 2, 2016
Mike Joyce, CIA, CPA, CRMA, CLU, FAHMChief Auditor & Compliance OfficerBlue Cross Blue Shield AssociationChairman, IIA North American Board
Agenda
• Personal Introduction• IIA Mission & Strategic Direction• IIA’s Global Footprint• IIA North America• BCBSA Audit Perspective• NA Chairman’s Theme Discussion – “Make Your Mark”
My Background/BCBSA Audit Environment
• Internal Auditor Since 1983• IIA Volunteer Since 1989• BCBSA Chief Auditor Since 1999• BCBSA Structure /1,000+ employees• Report directly to CEO and Finance & Audit
Committee• Two offices - shared files on WAN• Staff size 21 – only 7 Audit Professionals; remainder
represents anti-fraud and compliance staff• Avg 38 - 48 audit reports issued per year
About The IIA
The internal audit profession’s most widely recognized advocate, educator, and provider of standards, guidance, and certifications.
Established in 1941, The IIA today serves more than 180,000 members from 190 countries. www.globaliia.org
Membership by Regions
*April 2015 Membership Data
Region Membership
Africa 14,054
Asia/Pacific 31,377
Central/South America 13,173
Europe 49,141
Middle East 6,304
North America 69,521
Members at Large 942
World Wide Total 188,821
Certifications: History of the Exams
• Certified Internal Auditor (CIA) exam first introduced in 1974
• Certification in Control Self Assessment (CCSA) in 1999
• Certified Financial Services Auditor (CFSA) in 2002
• Certified Government Auditing Professional (CGAP) in 2000
• Certification in Risk Management Assurance (CRMA) in 2011
Certifications & Qualifications Pathways
IIA Global Certification Statistics
124,229
13,886
6,438
6,079
3,608
Globally Advocating Good Governance, Risk Management and Control
FOUR PRINCIPLES
1. Strong and Effective Audit Committee
2. Clear Accountability of Risk Management and Control
3. Properly Structured, Operate in Compliance with Standards
4. Reporting Lines for CAE Enhance Organizational Independence.
The IIA’s Mission
To lead the Global profession and advance its value by:
– Promulgating global standards and guidance– Developing and delivering global certifications and qualifications– Offering professional educational and development opportunities– Researching, disseminating and promoting best practices in internal
auditing– Advocating and promoting internal audit’s value to key stakeholders
Global Partnerships
Efforts to broaden the business world’s understanding of internal auditing: International Federation of Accountants (IFAC)
Financial Stability Board (FSB)
International Integrated Reporting Council (IIRC)
Regulators/Listing Organizations
US Congress/Regulators
Organization for Economic Cooperation and Development (OECD)
International Organization of Supreme Audit Institutions (INTOSAI)
Association of Chartered Certified Accountants (ACCA)
Information Systems Audit and Control Association (ISACA)
Global Reporting Initiative (GRI)
International Organization of Security Commissions (IOSCO)
Global Perspective
The IIA’s Core Purpose
• To lead the Global profession and advance its value.
The IIA’s Vision
• Internal audit professionals will be universally recognized as indispensible to effective governance, risk management, and control.
IIA Core Values
• Collaboration• Courage• Unity in Diversity• Global Mindset• Innovation• Integrity• Service Excellence• Respect• Professionalism
IIA Global Strategic Plan - Goals
Professionalism•The IIA will lead the profession through the development of timely and relevant knowledge, global guidance, and career paths. Advocacy•The IIA will have raised the profile of and demand for the profession to ensure it is recognized as an indispensable resource by key stakeholders. Leading Voice•The IIA will be recognized as the leading voice for internal auditing.Capacity•The IIA will collaborate globally to enhance the capacity of the profession.Sustainable Value•The IIA will deploy both financial and business models that generate sustainable value for members.
More than 180,000 Members in 190 Countries
BOARD OF DIRECTORS
Executive Committee NA Directors Institute Directors Directors at Large Chairman, Audit Committee IIA President & CEO
GLOBAL NOMINATING COMMITTEEAudit Committee
IIA Research Foundation
The Executive Committee
Chairman of the BoardSenior Vice ChairmanVice Chairmen (5)*Past Chairmen (2)
IPPF Oversight Council
Global Council
14 Global Committees Via EC VCs
The North American Board
The IIA’s GlobalGovernance Structure
NORTH AMERICAN VOLUNTEER ORGANIZATIONThe Institute of Internal Auditors
More than 75,000 Members and more than 160 Chapters in US, Canada, Caribbean, Guyana & Bermuda
CANADIAN BOARD
NA BOARD OFFICERS (6)Chairman, North American Board
Senior Vice Chairman Vice Chairman - Content
Vice Chairman - Member ServicesVice Chairman - Professional Development
Vice Chairman – Specialty GroupsVice Chairman-Finance
NORTH AMERICAN BOARD(recommended composition)
3 members from 5 largest chapters1 member – Canada (if not included above)
5 members-at-large1 Past Chairman NAB
1 Executive Committee Representative1 IIA President – non-voting
VICE CHAIRMAN – MEMBER SERVICES
Chapter Relations
NA NOMINATING COMMITTEE
VICE CHAIRMAN – PROFESSIONAL DEVELOPMENTLearning Solutions
Regional Conference
SENIOR VICE CHAIRMANNA Advocacy Committee
VICE CHAIRMAN – FINANCE
Global Finance Committee
VICE CHAIRMAN – SPECIALTY GROUPSAudit Executive Center
ACGA/Government Center
Financial Services Center
Environmental, Health & Safety Center
VICE CHAIRMAN – CONTENT
Publications Advisory Committee
What Does North American Board Do?
• Represent North American interests at global level
• Oversees budget/dues for NA members• Provides guidance for NA training
programs• Provides support to NA Chapters
North American Strategic Plan
• Goal A. Professionalism: The IIA, at all levels, will collaborate to enhance the profession in North America.
• Goal B. Advocacy: The IIA will raise the profile of and demand for the profession, enhancing its recognition as indispensable to good governance by key stakeholders.
• Goal C. Sustainable Value: The IIA will generate sustainable value for members.
• Goal D. IIA as Leader: The IIA will emerge as the leading voice in integrated audit, governance, risk management assurance and control.
• Enhance the Member Experience– Member Portal & Young Professionals Initiative – Career Map & Self-directed Learning– Knowledge & Insights: CBOK
• Deliver Targeted Member Solutions– Audit Group Concierge Services– Industry & Specialty Centers– Peer collaboration opportunities
• Strengthen Chapter Support– Chapter Technology Suite– Community Portal– Chapter and Academic Programming
IIA North American Priorities in 2016
19
Exi
stin
g
In P
roce
ssFu
ture
Opp
ortu
nitie
s
Information TechnologyColleges & UniversitiesHealth ServicesGaming & HospitalityOthers
CANADIAN PUBLIC SECTOR AUDITING CENTRE
Specialty Centers & Resource Exchanges:Targeted Solutions & Resources
BCBSA Internal Audit
• Includes IT Audit Unit / Operational Audit Unit• Use of graphics to describe the control environment in
audit reports• Use of a COSO matrix in audit reports• All auditors participate in the annual Risk Assessment
process• Provide Training to BCBS Licensees
– Directors & Managers Roundtables– National Summit– New Internal Auditor Training Program– QAR manual and templates - based on the IIA guidelines
Knowledge & Insights
0%
10%
20%
30%
40%
50%
5%
46%
24% 25%
14%
41%
26%18%
Risk Management Processes
All U.S. U.S. Healthcare Only
Q: What is your organization's level of development for its risk management processes? (CAEs only)
None15%
2-Minimal25%
3-Moderate40%
4-Extensive20%
Internal Audit Involvement in Cybersecurity (among U.S. Healthcare Survey Respondents)
None 2-Minimal 3-Moderate 4-Extensive
Q: For information technology (IT) security in particular, what is the extent of the activity for your internal audit department related
to the following areas?
Source: 2015 CBOK Practitioner Study, The IIA Research Foundation
Hot BCBSA Risks
• Cybersecurity• Regulatory/Government Compliance• Data Management/Governance• Attracting & retaining top talent
NA Board Chairman’s Theme – “Make Your Mark”
• June 2015 Ia Magazine Article – All internal auditors have the opportunity to “Make Their Mark”:
– In the organization– In the profession– In the community
QUESTIONS?
Mike JoyceChief Auditor & Compliance OfficerBlue Cross Blue Shield Association, [email protected]
Thank You
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