Overview: Sponsored By:

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1 Overview: IIA Winnipeg is hosting its third annual full day Fraud Summit on Tuesday, March 15 th. The 2016 Fraud Summit will focus on fraud prevention, deterrence and detection along with topics including cybersecurity and data analytics. In addition, participants will have opportunity network with fraud professionals and hear about valuable real-world examples and strategies that can take your fraud investigations to the next level. Program at-a-glance 7:30 a.m. Registration / Breakfast 8:15 a.m. Welcome Remarks 8:30 a.m. The Devil is in the Data Dave Oswald, Senior Manager, EY 9:50 a.m. Refreshment Break 10:10 a.m. How to Conduct an Effective Fraud Risk Assessment Shawn Hendry, Partner, Sunera 11:00 a.m. Break 11:10 a.m. Cybersecurity State of the Union Scott MacLennan, Senior Manager, KPMG 12:00 p.m. Networking Luncheon 12:50 p.m. Fraud Case Studies from the OAG Jeff Gilbert, Investigations, Office of the Auditor General of Manitoba James Wright, Investigations, Office of the Auditor General of Manitoba 2:10 p.m. Refreshment Break 2:30 p.m. Recent Fraud Trends in Winnipeg Detective Curtis Chiborak, Commercial Crimes Unit, Winnipeg Police Service 3:20 p.m. Break 3:30 p.m. Creating and Maintaining an Effective Anti-Fraud Program Rob Swain, Director Internal Audit (Investigations), Investors Group 4:20 p.m. Closing Remarks / Evaluations *Presentation order subject to change. Sponsored By: Date: Tuesday, March 15, 2016 Time: Registration & Breakfast: 7:30 am 8:15 am Program: 8:30 am 5:00 pm Location: Delta Winnipeg Hotel 350 St Mary Avenue Winnipeg, Manitoba Cost: Early Bird EXTENDED!!! (by Feb 12, 2016) Members: $350 Non-Members: $400 Group (4 or more): $325 Regular (after Feb 12, 2016) Members: $400 Non-Members: $450 Group (4 or more): $375 Register online: Final Registration deadline: Thursday, March 10, 2016 CPE: 7 CPE s For information: IIA Winnipeg Chapter Kelsey.giesbrecht@gwl.ca j.roopra@uwinnipeg.ca 1

2 7:30 a.m. Registration and Continental Breakfast 8:15 a.m. Welcome Remarks 8:30 a.m. The Devil is in the Data Dave M Oswald, CA, CFE, Senior Manager, EY This presentation will include a discussion of data analytics, big data, how to use it, and the footprints of fraud. Dave has performed numerous computer forensics investigations since These investigations were undertaken to determine what evidence resided on electronic storage media, including but not limited to computers, mobile phones, tapes, thumb drives. Some examples of analysis conducted include: Searches for evidence of financial fraud and theft of trade secrets on computer media from desktops, laptops, and server platforms. Searches for evidence of reformatting, dates of reformatting, and utilities used to wipe or copy data from electronic media. Locating evidence of improper removal, duplication, destruction, or transmission of messages or files. Provide expert testimony and investigative support as needed on projects Analysis of stock and warehousing for a multinational metals corporation. Dave has performed engagements for many organizations across many industries including mining & precious metals, hotel & entertainment as well as distribution. Analysis and investigations included reviews for fraud risk, loss of profit, design and operation of internal controls, information technology controls, forensic data analytics and leading and lagging practices. Dave has designed and operated numerous databases for clients to identify the electronic attributes of irregular transactions. Dave has testified as an expert witness in computer forensics and accounting on a number of occasions in arbitration matters as well as in the High and Magistrates Court in South Africa. 9:50 a.m. Refreshment Break 10:10 a.m. How to Conduct an Effective Fraud Risk Assessment Shawn Hendry, CIA, CISA, CGEIT, CRMA, Managing Partner, Sunera Canada With the introduction of the new COSO 2013 Control Framework, many organizations have taken the opportunity to improve their processes surrounding the assessment of risks of fraud risk factors. In this presentation Shawn will discuss the importance of conducting a Fraud Risk Assessment (FRA) and how to make it meaningful to the organization rather than just an exercise to be completed. Shawn will discuss Sunera s typical approach and identify some of the common pitfalls in conducting an FRA. Shawn Hendry, CIA, CISA, CGEIT, CRMA is the Managing Partner, Canada for Sunera LLC a division of Cyber Risk Management LLC. Shawn has led Sunera s services in Canada for nearly 10 years. Shawn has assisted our Sunera clients across many industries with their Internal Audit, IT Audit, corporate governance and cyber risk requirements. 2

3 Shawn and Sunera are seen to be leaders in these fields. Prior to joining Sunera, Shawn was a Senior Manager with KPMG in their Risk Advisory Service practice, and the Director of Audit and Risk Assessment for CanWest Global Communications which was previously Canada s largest media group. With CanWest, Shawn initiated and was responsible for developing and building the Internal Audit and Risk function and leading CanWest to be one of the first organizations in Canada to comply with the requirements of the Sarbanes Oxley Act. Earlier in his career Shawn also initiated the Canadian Audit Department for UtiliCorp Networks Canada (Aquila) and started his career at Arthur Anderson for six years working both in the Audit and Assurance and Advisory practices. 11:00 a.m. Break 11:10 a.m. Cybersecurity State of the Union Scott MacLennan, CISA, CISSP, Senior Manager, Risk Consulting Services, KPMG LLP Scott will lead a discussion on the current state of Cybersecurity threats, using specific examples of incidents that have occurred. Then we'll gaze into the crystal ball to discuss what threats we can expect to see more of in The presentation will include a series of specific examples of security incidents, outline their root causes and identify the top ten mistakes companies make when dealing with security incidents. Scott will also describe the top 10 improvements that companies have made when dealing with cybersecurity incidents over the past year. Scott is a Senior Manager in KPMG s Risk Consulting practice and leads the delivery of IT Advisory (ITA) and Internal Audit and Risk Compliance (IARCS) services in Winnipeg. Scott is a Certified Information System Security Professional (CISSP), a Certified Information Systems Auditor (CISA), certified in ITIL v3 and specializes in IT security, Internal Audit co-sourcing, and IT control evaluation. Scott has over 20 years of experience with Information Technology and has worked with a wide variety of public and private companies, as auditor, advisor and facilitator. Scott has assisted internal audit groups assess IT controls in areas of logical security, physical security, operations, application development, project management and recovery. Scott has hands on experience performing technical and procedural security reviews and general IT control assessments over a wide variety of technology platforms. 12:00 p.m. Networking Luncheon 12:50 p.m. Fraud Case Studies from the OAG Jeff Gilbert, CPA, CA, DIFA, Investigations, Office of the Auditor General of Manitoba & James Wright, CA, DIFA, Investigations, Office of the Auditor General of Manitoba Jeff and James will describe the OAG s process for receiving allegations via the OAG s fraud line along with case studies of investigations and related reports. Included in the presentation will be a dialogue on planning, audit approach, interviews, evidence gathering and report writing. A brief description of survey results from fraud statistics will be discussed along with how this affects the approach taken by the OAG. 3

4 Jeff has worked in the auditing field for over 15 years and is a Principal with the Office of the Auditor General of Manitoba. He has conducted Value for Money, Financial Statement, and Forensic Instigative Audits. Jeff s current focus is in the Forensic Investigations area. Prior to joining the Office of the Auditor General Jeff worked for a number of years in public practice with a national firm. He has also held numerous roles on the executive of a notfor-profit and is currently the President of the board. Jeff has a Master of Professional Accounting degree and obtained his Chartered Accountant designation in He further specialized by obtaining training and experience in forensic auditing. This included a Diploma in Investigative Forensic Accounting. This experience has been beneficial in his teaching role at the University of Manitoba and in drafting business cases for CPA Canada. He has also served as a director on a board related to a national health college. James has been auditing for the past 21 years. He received his Chartered Accountant designation in Ontario in He completed the Diploma in Investigative and Forensic Accounting from the University of Toronto in He has worked for the Office of the Auditor General for the past 16 years, the last 8 years as a Principal in the Investigations Division. Currently, his primary responsibility involved dealing with allegations of fraud, waste and misuse of public funds. These allegations are the starting point for many limited-scope audits, value-for money audits and investigations done by the Office of the Auditor General. 2:10 p.m. Refreshment Break 2:30 p.m. Recent Fraud Trends in Winnipeg Detective Curtis Chiborak, Commercial Crimes Unit, Winnipeg Police Service This presentation will discuss some of the more common external frauds that are targeting businesses in Winnipeg including the Business Compromise and Fraudulent Payment Cards/Gift Cards. Additional discussion will involve the types of internal thefts encountered by the Commercial Crimes Unit and the documentation needed when reporting fraudulent incidents to police. Det. Curtis Chiborak graduated from the University of Winnipeg in 1997 with a Bachelor of Arts with majors in Economics and English. Det. Chiborak joined the Winnipeg Police Service in 2007 and has been assigned to the Commercial Crime Unit for the past four years working various investigations involving Identity Theft/Fraud, Internal Thefts, Mass Market Scams, Fraudulent Payment Cards and Frauds targeting Businesses. 3:20 p.m. Break 3:30 p.m. Creating and Maintaining an Effective Anti-Fraud Program Rob Swain, CFE, Director Internal Audit (Investigations), Investors Group Successful anti-fraud programs within any organization need to be reviewed and assessed on an ongoing basis. The key components of the program must be re-evaluated to keep pace with emerging trends and the risks associated with both internal and external threats. Rob Swain has more than 31 years of experience within the Financial Services industry. Over the past 21 years his focus has been in the area of audit and fraud investigations. During this time he has managed hundreds of fraud investigations. As well he has developed various fraud detection and monitoring processes as part of an overall approach to managing the risks associated with fraud. In twenty years the anti-fraud program has evolved from 4

5 what was very much a reactive process to a specific event to one that is comprised of a number of key components including fraud risk assessments, fraud control reviews, fraud detection and monitoring processes, fraud awareness training that are all key components of an effective anti-fraud program. 4:20 p.m. Closing Remarks / Evaluations IIA Winnipeg would like to thank our event sponsor 5