Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 5
• Certification against GDPR
• The powers of supervisory authorities
• Lead supervisory authorities
• The role of the European Data Protection Board (EDPB)
This document summarizes a webinar about using exploratory data analytics to focus an agile audit plan on emerging risks. It discusses dispelling common myths about data analytics and using an example of analyzing employee data to identify potential issues with gender and race pay disparities. The webinar promotes using analytics to enable control owners to conduct ongoing monitoring and shifting the audit's focus to confirming controls are appropriately designed and issues are addressed.
Implementing and Auditing General Data Protection RegulationJim Kaplan CIA CFE
This document provides an agenda and overview of a webinar on lessons learned from the General Data Protection Regulation (GDPR) and applying the GDPR's data protection principles. The webinar agenda includes discussing common data security failures, managing personal data breaches, and the seven data protection principles. It also provides background on the webinar presenter and introduces the company hosting the webinar, AuditNet.
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 6
• The role of the data protection officer (DPO).
• What constitutes personal data.
• Accountability, the privacy compliance framework and a personal information management system (PIMS).
How to get auditors performing basic analytics using excel Jim Kaplan CIA CFE
It has been said that the definition of crazy is doing the same thing over and over again and expecting a different result. If your audit analytics program is still not meeting your expectations, you are going to have to do something different to change that outcome. The biggest hurdle organizations need to overcome is getting auditors to think differently about what analytics is. Excel might not be the ultimate analytics tool for your organization but attend this webinar to see how you can use it as a catalyst for change throughout the audit team.
Learning Objectives
Learn non-technical skills auditors need to perform audit analytics
Learn commonly used Excel functions that can be applied to audit analytics
Learn how to get auditors started down a path of thinking about analytics vs automatically pulling samples
When is a Duplicate not a Duplicate? Detecting Errors and FraudJim Kaplan CIA CFE
Webinar Overview - A look at duplicates testing and the inherent value of fuzzy data matching.
Identifying fuzzy duplicates has never been easier. Arbutus Analyzer’s versatile functionality enables even new users to detect possible duplicate payments, vendors sharing similar addresses among themselves or with your organization’s employees, and counter parties who may be on government watch lists. Our webinar includes nine different scenarios with detailed descriptions of the tests and their results.
You'll learn about:
• Identifying possible risks
• How to deploy Analyzer commands and functions
Key Presenter:
Michael Kano, ACDA, Data Analytics Consultant, Arbutus Analytics
A recent survey report, Fraud in the Wake of COVID-19: Benchmark Report, prepared by the ACFE, explains that recent events have opened the door to increased pressure, reasonings and opportunities that can lead to occupational fraud. Across all classes of fraud schemes 68% of survey respondents reported increases in fraudulent activity as of May 2020 and 93%o reported they expect an increase in fraud over the next 12 months.
To guide auditors in running detective controls, join Mark Nigrini, West Virginia University Professor and author, and Jeffrey Sorensen, Industry Strategist, for an exclusive review of the fingerprints of fraud numbers. This two-person team will review seven categories of fraud numbers and will demonstrate how to identify these types of numbers using audit software.
In this informative and engaging presentation, attendees will:
● Learn the seven categories of fraud numbers
● Understand which categories are linked to specific types of schemes
● Optimize the steps needed to run the tests
● Interpret the results to identify audit targets
● Apply a second layer of steps to reduce the number of false positives
Organizations are increasingly looking to their Internal Auditors to provide independent assurance about cyber risks and the organization's ability to defend against cyber attacks. With information technology becoming an inherent critical success factor for every business and the emerging cyber threat landscape, every internal auditor needs to equip themselves on IT audit essentials and cyber issues.
In part 14 of our Cyber Security Series you will learn about the current cyber risks and attack methods from Richard Cascarino, including:
Where are we now and Where are we going?
Current Cyberrisks
• Data Breach and Cloud Misconfigurations
• Insecure Application User Interface (API)
• The growing impact of AI and ML
• Malware Attack
• Single factor passwords
• Insider Threat
• Shadow IT Systems
• Crime, espionage and sabotage by rogue nation-states
• IoT
• CCPA and GDPR
• Cyber attacks on utilities and public infrastructure
• Shift in attack vectors
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 8
• The security of personal data.
• An organizational risk management framework.
• Legal requirements for a DPIA.
• How to conduct a DPIA with a DPIA tool.
This document summarizes a webinar about using exploratory data analytics to focus an agile audit plan on emerging risks. It discusses dispelling common myths about data analytics and using an example of analyzing employee data to identify potential issues with gender and race pay disparities. The webinar promotes using analytics to enable control owners to conduct ongoing monitoring and shifting the audit's focus to confirming controls are appropriately designed and issues are addressed.
Implementing and Auditing General Data Protection RegulationJim Kaplan CIA CFE
This document provides an agenda and overview of a webinar on lessons learned from the General Data Protection Regulation (GDPR) and applying the GDPR's data protection principles. The webinar agenda includes discussing common data security failures, managing personal data breaches, and the seven data protection principles. It also provides background on the webinar presenter and introduces the company hosting the webinar, AuditNet.
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 6
• The role of the data protection officer (DPO).
• What constitutes personal data.
• Accountability, the privacy compliance framework and a personal information management system (PIMS).
How to get auditors performing basic analytics using excel Jim Kaplan CIA CFE
It has been said that the definition of crazy is doing the same thing over and over again and expecting a different result. If your audit analytics program is still not meeting your expectations, you are going to have to do something different to change that outcome. The biggest hurdle organizations need to overcome is getting auditors to think differently about what analytics is. Excel might not be the ultimate analytics tool for your organization but attend this webinar to see how you can use it as a catalyst for change throughout the audit team.
Learning Objectives
Learn non-technical skills auditors need to perform audit analytics
Learn commonly used Excel functions that can be applied to audit analytics
Learn how to get auditors started down a path of thinking about analytics vs automatically pulling samples
When is a Duplicate not a Duplicate? Detecting Errors and FraudJim Kaplan CIA CFE
Webinar Overview - A look at duplicates testing and the inherent value of fuzzy data matching.
Identifying fuzzy duplicates has never been easier. Arbutus Analyzer’s versatile functionality enables even new users to detect possible duplicate payments, vendors sharing similar addresses among themselves or with your organization’s employees, and counter parties who may be on government watch lists. Our webinar includes nine different scenarios with detailed descriptions of the tests and their results.
You'll learn about:
• Identifying possible risks
• How to deploy Analyzer commands and functions
Key Presenter:
Michael Kano, ACDA, Data Analytics Consultant, Arbutus Analytics
A recent survey report, Fraud in the Wake of COVID-19: Benchmark Report, prepared by the ACFE, explains that recent events have opened the door to increased pressure, reasonings and opportunities that can lead to occupational fraud. Across all classes of fraud schemes 68% of survey respondents reported increases in fraudulent activity as of May 2020 and 93%o reported they expect an increase in fraud over the next 12 months.
To guide auditors in running detective controls, join Mark Nigrini, West Virginia University Professor and author, and Jeffrey Sorensen, Industry Strategist, for an exclusive review of the fingerprints of fraud numbers. This two-person team will review seven categories of fraud numbers and will demonstrate how to identify these types of numbers using audit software.
In this informative and engaging presentation, attendees will:
● Learn the seven categories of fraud numbers
● Understand which categories are linked to specific types of schemes
● Optimize the steps needed to run the tests
● Interpret the results to identify audit targets
● Apply a second layer of steps to reduce the number of false positives
Organizations are increasingly looking to their Internal Auditors to provide independent assurance about cyber risks and the organization's ability to defend against cyber attacks. With information technology becoming an inherent critical success factor for every business and the emerging cyber threat landscape, every internal auditor needs to equip themselves on IT audit essentials and cyber issues.
In part 14 of our Cyber Security Series you will learn about the current cyber risks and attack methods from Richard Cascarino, including:
Where are we now and Where are we going?
Current Cyberrisks
• Data Breach and Cloud Misconfigurations
• Insecure Application User Interface (API)
• The growing impact of AI and ML
• Malware Attack
• Single factor passwords
• Insider Threat
• Shadow IT Systems
• Crime, espionage and sabotage by rogue nation-states
• IoT
• CCPA and GDPR
• Cyber attacks on utilities and public infrastructure
• Shift in attack vectors
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 8
• The security of personal data.
• An organizational risk management framework.
• Legal requirements for a DPIA.
• How to conduct a DPIA with a DPIA tool.
How analytics should be used in controls testing instead of samplingJim Kaplan CIA CFE
Sampling has existed as a standard for controls testing since controls testing began. We’ve developed algorithms to tell us how many samples we should pull and how many errors we can have and still pass the control. We’ve even developed algorithms to tell us how many more samples we can test if the control didn’t pass the first time.
If your goal is simply to do the minimum to pass a SOX audit, then these behaviors should probably continue. If your goals also include really improving the operations of the organization to make it stronger then a more holistic approach is needed, such as analysis on 100% of the population, rather than a small sample.
Most controls analytics do not require a degree in data science, but they do require the controls team begin changing its behaviors. Join us to understand what it takes to begin this change, it’s not as challenging as you might think.
Learning Objectives
Understanding the advantages of analytics vs sampling
How to Identify controls where analytics can be applied
Real life examples of controls and their associated analytics
How to effect a change
Learning about outliers and how to detect them in transactions of all types.
Learning Objectives: This webinar will explain the significance of outliers when testing transactions, whether they are vendor invoices, GL postings, or travel & entertainment expenses. Examples using Arbutus Analyzer will demonstrate the best analytics for identifying outliers.
Internal audit is a profession that struggles against the stereotypes of our past. When we explore our current processes and methodologies, one area that needs attention is executing the audit plan. If our focus is setting a plan in motion and tracking to completion each year, then we are not able to react to changes in our organizations. Financial services organizations face additional challenges in trying to balance emerging risks with the requirements of the regulatory authorities. By embracing the concept of agile auditing, we will be able to adjust more quickly and act as a more relevant partner to our organizations.
Learning Objectives
• Understand the concept of agile auditing
• Identify areas for applying agile techniques
• Discuss a strategy for successfully implementing agile audit
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 10
• Handling data subject access requests (DSARs).
• The roles of controllers and processors, and the relationships between them.
• Transferring personal data outside the EU and the mechanisms for compliance.
• How to become GDPR compliant using a compliance gap assessment
How to use ai apps to unleash the power of your audit program Jim Kaplan CIA CFE
Artificial Intelligence (AI) is found in just about every industry today, and accounting and auditing are no exception. Auditors that aren’t already exploring the vast potential of AI-powered applications in their audit program will soon find these tools are the industry standard and will be left in the dust if they don’t adapt and adopt.
To learn how to easily use AI apps in audit today, join us as we welcome Deniz Appelbaum, Assistant Professor at Montclair State University, for this exclusive presentation. With deep experience in audit analytics, Big Data, blockchain, audit automation, and fraud detection, Appelbaum brings considerable practical experience with audit technology to the audit profession.
In this presentation, she will help guests:
● Gain a basic introductory understanding of AI in audit.
● Understand how AP applications can be used in the context of auditing.
● Learn how to use AI apps in an audit for specific, achievable, measurable results.
Touchstone Research for Internal Audit 2020 – A Look at the Now and Tomorrow ...Jim Kaplan CIA CFE
Join this webinar for an introduction to the Touchstone Research for Internal Audit, an unprecedented, global research of internal audit, from Wolters Kluwer TeamMate. This session will review study approach and scope, key initial findings, a look at benchmarking, and a preview of future insights. Find out what nearly 1,000 internal audit and controls professionals have to say across about the current and future state of internal audit.
Learning Objectives:
Learn the objective of the Touchstone Research for Internal Audit
Understand how the Touchstone Maturity Model can benefit Internal Audit teams
Learn why the Touchstone Research Benchmarks for Internal Audit can be a planning tool
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 3
• Data protection by design
• Securing personal data
• Reporting data breaches
From time-to-time internal auditors are faced with situations which call for them to make an ethical decision. In addition, they may, in the middle of auditing, come across circumstances which themselves appear to be violations of a corporate
code-of-conduct.
Several laws now specifically state that internal auditors, in terms of the act, will be bound by the IIA Code of Ethics.
This webinar explores the IIA Code of Ethics as it applies to everyday situations the auditor may encounter.
The module is designed to provide the participants with an in-depth knowledge of:
Ethics theory
The IIA Code of Ethics
Applicable areas within Internal Audit
Reporting of material facts
Corporate Codes of Conduct
Auditing Corporate Ethics
Webinar contents will include:
Classes of Ethics
The role of business
Employee ethics
Honesty, Objectivity and diligence
Conflicts of Interest
Reporting of Material Facts
Corporate Codes of Conduct
Corporate Social Responsibility
Today's fast-paced and evolving business environment requires internal audit to consider its capabilities and needs to ensure appropriate strategic planning. How can CAEs develop strategic plans that result in their stakeholders viewing the audit function as “highly effective”?
Our research has found an approach that builds on three dimensions of effectiveness that must be addressed to be highly effective:
• Meeting stakeholder expectations
• Operating core processes
• Conforming to internal audit standards and applicable regulatory requirements
Learning Objectives
In this session, participants will:
• Discuss the need for and importance of strategic planning within the internal audit function
• Explore the 3 dimensions that contribute to a highly effective internal audit function
• Populate a framework to understand how processes and expectations are aligned and where changes need to occur
• Develop an initial strategic vision based on an understanding of stakeholder expectations
From time-to-time internal auditors are faced with situations which call for them to make an ethical decision. In addition, they may, in the middle of auditing, come across circumstances which themselves appear to be violations of a corporate
code-of-conduct.
Several laws now specifically state that internal auditors, in terms of the act, will be bound by the IIA Code of Ethics.
This webinar explores the IIA Code of Ethics as it applies to everyday situations the auditor may encounter.
The module is designed to provide the participants with an in-depth knowledge of:
Ethics theory
The IIA Code of Ethics
Applicable areas within Internal Audit
Reporting of material facts
Corporate Codes of Conduct
Auditing Corporate Ethics
Webinar contents will include:
Classes of Ethics
The role of business
Employee ethics
Honesty, Objectivity and diligence
Conflicts of Interest
Reporting of Material Facts
Corporate Codes of Conduct
Corporate Social Responsibility
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 9
• Why and how to conduct a data mapping exercise.
• The rights of data subjects.
• Giving and withdrawing consent.
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Data Analytics
• Probability theory in Data Analysis
• Types of Evidence
• Population Analysis
• Correlations and Regressions
• Fraud Detection using Data Analysis
• Data analysis and Continuous Monitoring
• Continuous Auditing
• Financial Analysis
How to build a data analytics strategy in a digital worldJim Kaplan CIA CFE
TSB is a digital-first bank that is undergoing a massive transformation to cloud-based banking. Senior Audit Manager, Ian Kirton, drove the design and development of an audit function capable of adapting while the organization undergoes this change.
This presentation will take you through TSB Bank’s journey from first establishing the audit function through to developing a data analytics strategy as the organization gets ready to move to a new, state-of-the-art online banking platform.
Key learning objectives:
• How to develop an audit function for a cloud-based bank
• Creating a data analytics strategy to support the cloud-based enterprise
• Observing practical examples of how data analytics can be applied to get better audit results
• Learning Ian’s approach to analytics in a digital environment, and how it has made TSB Bank one of the Top 10 Best Big Companies
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Fraud Auditing Creative Techniques
• Auditing Techniques
• Auditing method 1- 'Tiger Team Test"
• Auditing method 2- "Application of Benford's Theorem"
• Auditing method 3- "Use of Barium test"
• Auditing method 4- " Use of Birbal tricks and traps"
• Auditing method 5- "Application of inverse logic"
• Auditing method 6- "Use of Space-time dimension in data evaluation"
While the majority of executives and internal audit leaders agree that data analytics is important, according to the 2016 IIA CBOK study, only 40% of respondents are using technology in audit methodology. Why the disconnect?
In this webinar, we will identify some of the common challenges associated with starting and continuing to use data analytics in your audit process. Easy-to-implement methods that help expand the use of data analytics and improve your audit coverage will also be presented.
Learning objectives
• Discuss ways to increase and expand the use of data analytics, including business and technology applications
• Identify the skills needed for successful use of data analytics
• Provide guidance on obtaining internal management support
• Offer tips on how to measure staff utilization and the effectiveness of analytics during audits
For information on our Webinars visit AuditNet.org (www.auditnet.org)
The IT Auditing Series is a series of 10 2-hour webinars.
The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis in all webinars is therefore on practical aspects, of Internal Auditing.
The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors.
This session covers auditing contingency planning
The IT Auditing Series is a series of 10 2-hour webinars.
The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis in all webinars is therefore on practical aspects, of Internal Auditing.
The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors.
This session covers audit use of CAATs
The IT Auditing Series is a series of 10 2-hour webinars.
The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis in all webinars is therefore on practical aspects, of Internal Auditing.
The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors.
This session covers IT Fraud and Countermeasures
Employee Retention: It Starts With Effective OnboardingMonster
You found the right talent and they’ve accepted your offer. Now what?
Learn how you can help your new employees feel welcomed, valued, and prepared for their new role. On-boarding new talent correctly will help these new players transition quickly to your company and become immediate contributors. It may also help in retaining top talent and growing your organization from within. Failure to onboard new hires correctly may create a poor impression of your business and affect their engagement in company success.Improve your company’s new hire experience.
This webinar outlines strategies from company culture immersion, to federal government regulations that will make your on-boarding processes best in class.
Implementing and Auditing General Data Protection Regulation Jim Kaplan CIA CFE
Implementing and Auditing GDPR Series (1 of 10)
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 1 of 10
• Bands of penalties and range of awards for breaches
• Lawfulness of processing and consent
• The six data protection principles
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 2 of 10
• Special categories of personal data
• The rights of data subjects, including data access requests
• Controllers and processors
How analytics should be used in controls testing instead of samplingJim Kaplan CIA CFE
Sampling has existed as a standard for controls testing since controls testing began. We’ve developed algorithms to tell us how many samples we should pull and how many errors we can have and still pass the control. We’ve even developed algorithms to tell us how many more samples we can test if the control didn’t pass the first time.
If your goal is simply to do the minimum to pass a SOX audit, then these behaviors should probably continue. If your goals also include really improving the operations of the organization to make it stronger then a more holistic approach is needed, such as analysis on 100% of the population, rather than a small sample.
Most controls analytics do not require a degree in data science, but they do require the controls team begin changing its behaviors. Join us to understand what it takes to begin this change, it’s not as challenging as you might think.
Learning Objectives
Understanding the advantages of analytics vs sampling
How to Identify controls where analytics can be applied
Real life examples of controls and their associated analytics
How to effect a change
Learning about outliers and how to detect them in transactions of all types.
Learning Objectives: This webinar will explain the significance of outliers when testing transactions, whether they are vendor invoices, GL postings, or travel & entertainment expenses. Examples using Arbutus Analyzer will demonstrate the best analytics for identifying outliers.
Internal audit is a profession that struggles against the stereotypes of our past. When we explore our current processes and methodologies, one area that needs attention is executing the audit plan. If our focus is setting a plan in motion and tracking to completion each year, then we are not able to react to changes in our organizations. Financial services organizations face additional challenges in trying to balance emerging risks with the requirements of the regulatory authorities. By embracing the concept of agile auditing, we will be able to adjust more quickly and act as a more relevant partner to our organizations.
Learning Objectives
• Understand the concept of agile auditing
• Identify areas for applying agile techniques
• Discuss a strategy for successfully implementing agile audit
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 10
• Handling data subject access requests (DSARs).
• The roles of controllers and processors, and the relationships between them.
• Transferring personal data outside the EU and the mechanisms for compliance.
• How to become GDPR compliant using a compliance gap assessment
How to use ai apps to unleash the power of your audit program Jim Kaplan CIA CFE
Artificial Intelligence (AI) is found in just about every industry today, and accounting and auditing are no exception. Auditors that aren’t already exploring the vast potential of AI-powered applications in their audit program will soon find these tools are the industry standard and will be left in the dust if they don’t adapt and adopt.
To learn how to easily use AI apps in audit today, join us as we welcome Deniz Appelbaum, Assistant Professor at Montclair State University, for this exclusive presentation. With deep experience in audit analytics, Big Data, blockchain, audit automation, and fraud detection, Appelbaum brings considerable practical experience with audit technology to the audit profession.
In this presentation, she will help guests:
● Gain a basic introductory understanding of AI in audit.
● Understand how AP applications can be used in the context of auditing.
● Learn how to use AI apps in an audit for specific, achievable, measurable results.
Touchstone Research for Internal Audit 2020 – A Look at the Now and Tomorrow ...Jim Kaplan CIA CFE
Join this webinar for an introduction to the Touchstone Research for Internal Audit, an unprecedented, global research of internal audit, from Wolters Kluwer TeamMate. This session will review study approach and scope, key initial findings, a look at benchmarking, and a preview of future insights. Find out what nearly 1,000 internal audit and controls professionals have to say across about the current and future state of internal audit.
Learning Objectives:
Learn the objective of the Touchstone Research for Internal Audit
Understand how the Touchstone Maturity Model can benefit Internal Audit teams
Learn why the Touchstone Research Benchmarks for Internal Audit can be a planning tool
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 3
• Data protection by design
• Securing personal data
• Reporting data breaches
From time-to-time internal auditors are faced with situations which call for them to make an ethical decision. In addition, they may, in the middle of auditing, come across circumstances which themselves appear to be violations of a corporate
code-of-conduct.
Several laws now specifically state that internal auditors, in terms of the act, will be bound by the IIA Code of Ethics.
This webinar explores the IIA Code of Ethics as it applies to everyday situations the auditor may encounter.
The module is designed to provide the participants with an in-depth knowledge of:
Ethics theory
The IIA Code of Ethics
Applicable areas within Internal Audit
Reporting of material facts
Corporate Codes of Conduct
Auditing Corporate Ethics
Webinar contents will include:
Classes of Ethics
The role of business
Employee ethics
Honesty, Objectivity and diligence
Conflicts of Interest
Reporting of Material Facts
Corporate Codes of Conduct
Corporate Social Responsibility
Today's fast-paced and evolving business environment requires internal audit to consider its capabilities and needs to ensure appropriate strategic planning. How can CAEs develop strategic plans that result in their stakeholders viewing the audit function as “highly effective”?
Our research has found an approach that builds on three dimensions of effectiveness that must be addressed to be highly effective:
• Meeting stakeholder expectations
• Operating core processes
• Conforming to internal audit standards and applicable regulatory requirements
Learning Objectives
In this session, participants will:
• Discuss the need for and importance of strategic planning within the internal audit function
• Explore the 3 dimensions that contribute to a highly effective internal audit function
• Populate a framework to understand how processes and expectations are aligned and where changes need to occur
• Develop an initial strategic vision based on an understanding of stakeholder expectations
From time-to-time internal auditors are faced with situations which call for them to make an ethical decision. In addition, they may, in the middle of auditing, come across circumstances which themselves appear to be violations of a corporate
code-of-conduct.
Several laws now specifically state that internal auditors, in terms of the act, will be bound by the IIA Code of Ethics.
This webinar explores the IIA Code of Ethics as it applies to everyday situations the auditor may encounter.
The module is designed to provide the participants with an in-depth knowledge of:
Ethics theory
The IIA Code of Ethics
Applicable areas within Internal Audit
Reporting of material facts
Corporate Codes of Conduct
Auditing Corporate Ethics
Webinar contents will include:
Classes of Ethics
The role of business
Employee ethics
Honesty, Objectivity and diligence
Conflicts of Interest
Reporting of Material Facts
Corporate Codes of Conduct
Corporate Social Responsibility
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 9
• Why and how to conduct a data mapping exercise.
• The rights of data subjects.
• Giving and withdrawing consent.
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Data Analytics
• Probability theory in Data Analysis
• Types of Evidence
• Population Analysis
• Correlations and Regressions
• Fraud Detection using Data Analysis
• Data analysis and Continuous Monitoring
• Continuous Auditing
• Financial Analysis
How to build a data analytics strategy in a digital worldJim Kaplan CIA CFE
TSB is a digital-first bank that is undergoing a massive transformation to cloud-based banking. Senior Audit Manager, Ian Kirton, drove the design and development of an audit function capable of adapting while the organization undergoes this change.
This presentation will take you through TSB Bank’s journey from first establishing the audit function through to developing a data analytics strategy as the organization gets ready to move to a new, state-of-the-art online banking platform.
Key learning objectives:
• How to develop an audit function for a cloud-based bank
• Creating a data analytics strategy to support the cloud-based enterprise
• Observing practical examples of how data analytics can be applied to get better audit results
• Learning Ian’s approach to analytics in a digital environment, and how it has made TSB Bank one of the Top 10 Best Big Companies
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Fraud Auditing Creative Techniques
• Auditing Techniques
• Auditing method 1- 'Tiger Team Test"
• Auditing method 2- "Application of Benford's Theorem"
• Auditing method 3- "Use of Barium test"
• Auditing method 4- " Use of Birbal tricks and traps"
• Auditing method 5- "Application of inverse logic"
• Auditing method 6- "Use of Space-time dimension in data evaluation"
While the majority of executives and internal audit leaders agree that data analytics is important, according to the 2016 IIA CBOK study, only 40% of respondents are using technology in audit methodology. Why the disconnect?
In this webinar, we will identify some of the common challenges associated with starting and continuing to use data analytics in your audit process. Easy-to-implement methods that help expand the use of data analytics and improve your audit coverage will also be presented.
Learning objectives
• Discuss ways to increase and expand the use of data analytics, including business and technology applications
• Identify the skills needed for successful use of data analytics
• Provide guidance on obtaining internal management support
• Offer tips on how to measure staff utilization and the effectiveness of analytics during audits
For information on our Webinars visit AuditNet.org (www.auditnet.org)
The IT Auditing Series is a series of 10 2-hour webinars.
The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis in all webinars is therefore on practical aspects, of Internal Auditing.
The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors.
This session covers auditing contingency planning
The IT Auditing Series is a series of 10 2-hour webinars.
The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis in all webinars is therefore on practical aspects, of Internal Auditing.
The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors.
This session covers audit use of CAATs
The IT Auditing Series is a series of 10 2-hour webinars.
The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis in all webinars is therefore on practical aspects, of Internal Auditing.
The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors.
This session covers IT Fraud and Countermeasures
Employee Retention: It Starts With Effective OnboardingMonster
You found the right talent and they’ve accepted your offer. Now what?
Learn how you can help your new employees feel welcomed, valued, and prepared for their new role. On-boarding new talent correctly will help these new players transition quickly to your company and become immediate contributors. It may also help in retaining top talent and growing your organization from within. Failure to onboard new hires correctly may create a poor impression of your business and affect their engagement in company success.Improve your company’s new hire experience.
This webinar outlines strategies from company culture immersion, to federal government regulations that will make your on-boarding processes best in class.
Implementing and Auditing General Data Protection Regulation Jim Kaplan CIA CFE
Implementing and Auditing GDPR Series (1 of 10)
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 1 of 10
• Bands of penalties and range of awards for breaches
• Lawfulness of processing and consent
• The six data protection principles
Protecting personal data has been an important issue for many years. The EU GDPR extends the data rights of individuals, and requires organizations to develop clear policies and procedures to protect personal data, and adopt appropriate technical and organizational measures. UK organizations have had to comply with the Regulation since 25 May 2018, or potentially face fines of up to 4% of annual turnover or €20 million – whichever is greater.
Learning Outcomes:
This 10 webinar series is intended to elicit a clear understanding of the core elements of the GDPR, with the ability to gain a deeper understanding by asking the trainer questions during the training.
It covers how each aspect of the Regulation can be translated into implementation actions in your organization and the auditor’s role.
Webinar 2 of 10
• Special categories of personal data
• The rights of data subjects, including data access requests
• Controllers and processors
This document provides an overview of data protection impact assessments (DPIAs) and the role of the data protection officer (DPO) under the General Data Protection Regulation (GDPR). It discusses when DPIAs are required, the DPIA process, how to identify and assess risks, select controls, and ensure continuous monitoring. It also outlines the DPO requirements, including the need for independence and expertise. The DPO is responsible for enabling compliance and fostering a data protection culture.
Internal auditors regularly access organization information for audit purposes. Many organizations now maintain computerized data warehouses containing useful management and financial information. Audit professionals therefore need to understand both the concepts of data warehousing as well as data mining techniques.
Data warehousing is a process for assembling and managing data from various sources for the purpose of gaining a single, detailed view of part or all of a business.
Data mining is the use of automated tools to explore and analyze large amounts of data stored in those data warehouses.
Print reports represent a valuable source of unstructured data which can be useful for internal auditors. Using print reports for data mining will be the main area covered in this Webinar.
Objectives
1. Identify the difference between data analysis and data mining Understand the importance between structured and unstructured data
2. Learn tips and best practices for data mining print reports
3. Understand how excel and IDEA handle importing different PDF formats
4. How to use templates to make future imports a one button task
Controls that are designed to mitigate the risk of fraud are not perfect. Enterprise software such as Oracle and SAP may have built-in controls, but they are limited in scope to the data and processes that the software "touches". The most successful fraudsters know how to exploit interfaces between different processes and systems. Furthermore, the typical fraud case persists for 14 months prior to detection*.
Deploying data analytics for continuous testing can overcome many of the limitations of traditional fraud detection. Timely and appropriate detection will help organizations mitigate the impact of frauds. Robust fraud detection systems will also act as powerful deterrents.
*ACFE Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse
Learning Objectives
In this session we will raise awareness of the various types of frauds and how they can be detected using automated data analysis techniques.
As stated in the Institute of Internal Auditors IPPF, “The internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk (2120.A2)”.
How is your auditing function meeting this professional expectation? The time to test fraud controls is before you have a fraud. Testing fraud controls is more commonly referred to as an “anti-fraud” assessment and is typically conducted by auditors as a consulting service. How long has it been since a comprehensive review was conducted at your organization? Once completed, as the company changes over time, sections of the first review should be updated.
This webinar will cover:
· How strong are your controls?
· Are you looking for fraud or is fraud looking for you?
· The time to detect directly impacts the chances of recovery
· Shell Vendors uncovered made the headlines in 2016
· Looking for signs of complacency in the workplace
· A robust organizational COSO based framework that organizes your work from cradle to grave
· Working paper and check list recommendations
· Actual audit report sample (with author identification removed)
IT Fraud Series: IT Fraud and Countermeasures - July 20, 2017
Description
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session IT Fraud and Countermeasures
• Investigating by computer
• Document collection and analysis
• Interviewing skills
• Documenting evidence
• Testifying as a witness
Overcoming the Challenges of Audit Reporting in a Multinational Corporation Jim Kaplan CIA CFE
In today’s interconnected world, multinational organizations must remember that one country’s way of performing audits is not the ONLY way. Internal audit teams, with members outside of the U.S., are challenged to report results to multiple regulators and process data in and from multiple countries. Discover the steps the Nasdaq audit team takes to manage this harnessing the power of technology and effectively applying data analytics to their audit process.
KEY LEARNING OBJECTIVES:
1. Maximizing analytics to gather data, ensure evidence is available and satisfy regulators
2. Learn a process that ensures regional and local regulatory requirements are addressed for international engagements
3. Develop an audit plan for multi-country board reporting
4. Overcome cultural differences to make sure the audit message is consistent across the whole organization
While the use of Data Analytics produces excellent results, they’re commonly applied in a tactical way for specific functional areas within an organization. This tactical approach often falls short of realizing the full potential of Data Analytics. Going beyond initial results, a more systematic approach to Data Analytics can help drive organizational learning (human and machine) from the various remediation processes.
In this Webinar, we’ll discuss 3 areas of Analytics Automation: (1) Producing the findings, (2) Managing the findings, and (3) Learning from the findings.
Key takeaways:
· The value of Analytics Automation
· Understanding the various technologies (i.e. RPA, AI, etc.)
· Practical ideas for deploying and managing Analytics Automation
· Using a more structured approach to remediation exceptions
· Benefits of Root Cause Analysis
· Using Analytics Automation to get a broader, more complete view of your organization over time
How analytics should be used in controls testing instead of sampling Jim Kaplan CIA CFE
Sampling has existed as a standard for controls testing since controls testing began. We’ve developed algorithms to tell us how many samples we should pull and how many errors we can have and still pass the control. We’ve even developed algorithms to tell us how many more samples we can test if the control didn’t pass the first time.
If your goal is simply to do the minimum to pass a SOX audit, then these behaviors should probably continue. If your goals also include really improving the operations of the organization to make it stronger then a more holistic approach is needed, such as analysis on 100% of the population, rather than a small sample.
Most controls analytics do not require a degree in data science, but they do require the controls team begin changing its behaviors. Join us to understand what it takes to begin this change, it’s not as challenging as you might think.
Learning Objectives
Understanding the advantages of analytics vs sampling
How to Identify controls where analytics can be applied
Real life examples of controls and their associated analytics
How to effect a change
How ERM and audit work together, a combined assurance approach Jim Kaplan CIA CFE
Internal audit is a profession that provides assurance that objectives are being met for the organizations that it serves. However, it is not the only assurance provider and often organizations are fatigued by different departments requesting the same information and reporting the same results. Enterprise Risk Management is an assurance provider that Internal Audit can leverage off of to reduce audit fatigue and increases the chances that an organization's objectives will be met.
Learning Objectives
Understand the roles of Enterprise Risk Management & Internal Audit
Understand the concept of Combined Assurance
Understand a strategy of reliance
Webinar Series Overview: In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area.
The 8 part series will cover the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
This session Forensic and Investigative Audit Reporting
• Types of reporting
• Management
• Board/Audit committee
• Disciplinary action
• Litigation support
• Criminal process
• Follow up and remedial action
A Retrospective in Analytic Auditing and What’s Ahead
Description
The speaker will outline salient best practices in establishing an analytic program based on lessons learned looking back on the past two and a half decades. Specific learning objectives include:
o Review key dates in the last two decade’s timing that led to the advancement of audit data analytic programs.
o Highlight lessons learned over the years through case study examples.
o Outline the effective culture around the analytics program to serve as its foundation.
o Learn to apply analytics across the entire lifecycle from risk assessment, to planning, fieldwork, and reporting.
o Present analytic best practices being deployed by top performing organizations.
Cybersecurity Series - Cyber Defense for Internal AuditorsJim Kaplan CIA CFE
This webinar series is designed to help internal auditors looking to equip themselves with competencies and confidence to handle audit of IT controls and information security, and learn about the emerging technologies and their underlying risks
The series focuses on contemporary IT audit approaches relevant to Internal Auditors and the processes underlying risk based IT audits.
Session 1 of 10
This Webinar focuses on Cyber Defense
• Threats/Threat actors/Common Cyber Attack methods
• Attacks and vulnerabilities exposed
• Layered protection measures against Cyber threats
• Firewalls and levels of protection they provide
• Traffic profiling and monitoring for inbound and outbound traffic
• Intrusion Detection
• Incidences of Compromises
• Penetration testing regimes and vulnerability testing
• NIST Vulnerability Checklist
• The Security Content Automation Protocol (SCAP)
The Future of Auditing and Fraud Detection – Re-imagining the art and science of auditing and fraud detection is coming to the forefront of risk management functions. What was seen as a “nice to have” a few years ago has become a “must have” as digital transformation and data surrounds all aspects of the organization.
Specific learning objectives include:
o See how analytics can maximize the annual audit plan and better ensure focus is placed on top organizational risks.
o Establish a framework to using analytics and automation across the entire audit lifecycle.
o Use the general ledger as a case study to provide a digital road map for analytics for detecting fraud (and errors) within the organization.
o Define the top company areas for data integration from structured, unstructured and external data sources.
o Highlight culturally what audit and fraud detection functions must do to embrace continuous embedded analytic reviews.
World class auditors know one of the best ways to fight the fraud risk is to be sure outsource agreements include a Right to Audit clause. Auditors feel good and sleep tight when their client tells them “of course we included the one we use all of the time”. The real test is when glitches and anomalies appear and management asks auditing to do a quick visit with the third party organization.
The discussion will offer insights into:
· Best practices audit clause language
· Compliance, operational and/or financial audit
· Plan in advance or surprise visit
· Books and records
· Location of audit
· Who can or should conduct the audit
· Impact of absence of a Service Level Agreement (SLA)
Many auditors often forget the fundamentals of internal auditing. This webinar will focus on areas of internal auditing that every auditor should know. This includes understanding Audit’s role in the organization, IIA standards, internal control, and the key components of the audit process.
This webinar is for auditors who want to understand the key components of the audit process including characteristics of successful auditors.
The learning objectives include the following:
Learn about the IIA Professional Practices Framework
Learn about the framework of internal control as defined by the Committee of Sponsoring Organizations (COSO)
Learn about the basic elements of the audit process
Structuring your organization for success with data analytics Jim Kaplan CIA CFE
Webinar Description: In my years leading data analytics projects and teams, I have come across several different structures for the integration of DA. Some were at large multinational corporations and others were at small- and medium-sized organizations, including government bodies. Today, we'll look at four different models for the management of data analytics in Internal Audit departments. The key characteristics of each model will be described, as well as the strengths and weaknesses.
Participant Outcomes: By the end of this session, participants will be able to identify the model which best fits their organization.
The use of robotic process automation (RPA is the rave but where can you best apply resources to maximize this powerful audit assistance. Specific learning objectives include:
o Identify the top opportunities for robotic process automation in audit processes.
o See where you can become a “citizen programmer”, building the bots alongside your business processes.
o Walk through case studies of applied audit-focused RPA
o Consider the limitations and benefits of RPA into a total cost of ownership exercise.
Re-imagining the art and science of auditing and fraud detection is coming to the forefront of risk management functions. What was seen as a “nice to have” a few years ago has become a “must have” as digital transformation and data surrounds all aspects of the organization.
Specific learning objectives include:
o See how analytics can maximize the annual audit plan and better ensure focus is placed on top organizational risks.
o Establish a framework to using analytics and automation across the entire audit lifecycle.
o Use the general ledger and revenue audit areas as a case study to provide a digital road map for analytics for detecting fraud (and errors) within the organization.
Similar to General Data Protection Regulation for Auditors 5 of 10 (20)
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
The APCO Geopolitical Radar - Q3 2024 The Global Operating Environment for Bu...APCO
The Radar reflects input from APCO’s teams located around the world. It distils a host of interconnected events and trends into insights to inform operational and strategic decisions. Issues covered in this edition include:
The Most Inspiring Entrepreneurs to Follow in 2024.pdfthesiliconleaders
In a world where the potential of youth innovation remains vastly untouched, there emerges a guiding light in the form of Norm Goldstein, the Founder and CEO of EduNetwork Partners. His dedication to this cause has earned him recognition as a Congressional Leadership Award recipient.
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BriansClub.cm, a famous platform on the dark web, has become one of the most infamous carding marketplaces, specializing in the sale of stolen credit card data.
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On episode 272 of the Digital and Social Media Sports Podcast, Neil chatted with Brian Fitzsimmons, Director of Licensing and Business Development for Barstool Sports.
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General Data Protection Regulation for Auditors 5 of 10
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Richard Cascarino CISM,
CIA, ACFE, CRMA
General Data
Protection Regulation
(GDPR) Webinar 5
GDPR Certification
About Jim Kaplan, CIA, CFE
President and Founder of AuditNet®,
the global resource for auditors
(available on iOS, Android and
Windows devices)
Auditor, Web Site Guru,
Internet for Auditors Pioneer
IIA Bradford Cadmus Memorial Award
Recipient
Local Government Auditor’s Lifetime
Award
Author of “The Auditor’s Guide to
Internet Resources” 2nd Edition
Page 2
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ABOUT AUDITNET® LLC
• AuditNet®, the global resource for auditors, serves the global audit
community as the primary resource for Web-based auditing content. As the first online
audit portal, AuditNet® has been at the forefront of websites dedicated to promoting the
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• Available on the Web, iPad, iPhone, Windows and Android devices and
features:
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Control Matrices
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with free CPE for subscribers and site license users.
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Introductions
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IMPORTANT INFORMATION
REGARDING CPE!
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ABOUT RICHARD CASCARINO,
MBA, CIA, CISM, CFE, CRMA
• Principal of Richard Cascarino &
Associates based in Colorado USA
• Over 28 years experience in IT audit
training and consultancy
• Past President of the Institute of
Internal Auditors in South Africa
• Member of ISACA
• Member of Association of Certified
Fraud Examiners
• Author of Data Analytics for Internal
Auditors
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TODAY’S AGENDA
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Certification against GDPR
The powers of supervisory authorities
The role of the European Data Protection Board
(EDPB)
Lead supervisory authorities
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HOW DOES GDPR APPLY TO
US-BASED ENTITIES?
Established in the EU (activity through stable arrangements
(i.e., office / EE’s)).
Offer goods or services to EU residents (does not have to be a
financial transaction)
Monitor the behavior of EU residents.
Company must show intent to draw EU data subjects as
“customers”
Company website or access to Company email address or
contact information (by itself) is not enough.
GDPR AND THE US PRIVACY SHIELD
GDPR “biggest shake-up of data privacy regulations since
the birth of the web”
European Commission “We expect all companies to fully
comply with the General Data Protection Regulation”
EU data protection authorities will watch over their correct
application
Privacy Shield a US jump-start on fulfilling the
requirements of GDPR
Privacy Shield provides for the European Commission to
conduct periodic reviews in order to assess the level of
protection provided by the Privacy Shield
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PRIVACY SHIELD
Privacy Shield was introduced in 2016
• Commerce Department’s International Trade Administration
Voluntary (GDPR is not)
U.S.-based organization is required to self-certify to the
Department of Commerce
Publicly commit to comply with the Framework’s
requirements
U.S. companies cannot simply rely on the Privacy Shield
Framework to satisfy the EU on data privacy
• Alexander Stern
Alternative
• Form a new company that handles all operations within the
EU but nowhere else
PRIVACY SHIELD ADVANTAGES
Provides a legal basis for the transfer of EU citizens’ personal
data to and from the U.S.
Many of the certification requirements under Privacy Shield
match GDPR requirements although not total compliance
On top of Privacy Shield you may need to complete all the GDPR
privacy requirements
In general, you can't GDPR self-certify with the Privacy Shield
Only organizations subject to the enforcement authority of the
Federal Trade Commission or the Department of Transportation
are eligible to participate
Should only be bad news for those companies that buy and trade
in user data, or those companies that consistently fail to protect
personal data
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PROPOSED CHANGES
“Privacy Shield works well, but there is some room for
improving its implementation” (first review)
More proactive and frequent monitoring by the Department
of Commerce of self-certified companies
During the first year of implementation, only three
enforcement actions were reported
Increased attention to making EU data subjects aware of
how to exercise their rights under the Privacy Shield,
including how to lodge complaints
PROPOSED CHANGES
Increased cooperation between the Department of Commerce, the
Federal Trade Commission, and the EU Data Protection Authorities
(DPAs)
Federal legislation to make permanent the protection for non-
Americans offered by Presidential Policy Directive 28 (PPD-28)
PPD-28 is an Obama-era limitation on the collection of signals
intelligence that requires appropriate safeguards for all personal
information, regardless of whether they are U.S. or foreign
The appointment of a permanent Privacy Shield Ombudsman at the
U.S. State
The filling of 4 vacancies on the Privacy and Civil Liberties Oversight
Board (PCLOB) (now completed)
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2019 REVIEW
“As regards the commercial aspects, the absence of substantial
checks remains a concern of the EDPB”
“As regards the collection of data by public authorities, the EDPB can
only encourage the PCLOB to issue and publish further reports”
“The EDPB is still not in a position to conclude that the
Ombudsperson is vested with sufficient powers to access information
and to remedy non-compliance. Thus, it still cannot state that the
Ombudsperson can be considered an “effective remedy before a
tribunal” in the meaning of Art.47 of the EU Charter of Fundamental
Rights”
EU REGULATORS
Local data protection authorities, (supervisory authorities)
will continue to exist
Have to co-operate with each other and the European
Commission
Roles
Appointment of supervisory authorities
Competence, tasks and powers
Co-operation and consistency between supervisory
authorities
European Data Protection Board
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CERTIFYING FOR GDPR
Particularly relevant in the context of cloud computing and
other forms of multi-tenancy services
GDPR makes provision for the approval of codes of
conduct (“Codes”) and the accreditation of certifications,
seals and marks
GDPR certification is voluntary, as explicitly provided in
Article 42(3) of the GDPR BUT
If a controller or processor applies to an accredited
certification body for certification and successfully goes
through the certification process, there is a contractual
relationship (certification agreement) established between
the certification body and the controller/processor
EDPB
The EDPB (European Data Protection Board) has the status of an
EU body
Legal personality
Extensive powers to determine disputes between national supervisory
authorities
Give advice and guidance
Approve EU-wide codes and certification
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CERTIFYING FOR GDPR
What is certified under the data protection certification mechanisms
• Processing activities
Data Protection Officers are not included in the scope of Article 42
Products and systems cannot be certified as such for being GDPR
compliant, but they are part of the evaluation for awarding the
certification for data-processing activities
Once a controller/processor has its processing certified under a
data protection certification mechanism, there is still no presumption
of conformity with the legal obligations
Assessment by the certifying body not a definite assessment of
compliance with the GDPR
THE POWERS OF
SUPERVISORY AUTHORITIES
Independent European body whose purpose is to ensure
consistent application of the General Data Protection
Regulation
Guidelines
Recommendations
Best practices
Opinions
Binding decisions
Enforcement lies with the EEA SAs
EDPB normally decides matters by a simple majority, but
rules of procedure and binding decisions (in the first instance)
are to be determined by a two-thirds majority
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Graduated approach - up to 4% worldwide turnover maximum.
Due regard is to be given to:
the nature, gravity and duration of the infringement;
the intentional character of the infringement;
degree of responsibility (e.g. data protection by design or by
default) or any relevant previous infringements;
cooperation with the supervisory authority (and the manner
in which supervisory authority learned of infringement);
categories of personal data affected;
other aggravating or mitigating factors (e.g. financial
benefits, etc.)
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SIZE OF FINES
EDPB CONSISTENCY
OPINIONS
Most distinctive new role is to conciliate and determine disputes
between national supervisory authorities
Between May 25, 2018, and December 31, 2019, the EDPB
adopted consistency opinions, including:
• 31 opinions regarding the national lists of processing subject to a
data protection impact assessment (DPIA);
• Two positive opinions on Binding Corporate Rules (“BCRs”), while
more than 40 BCRs are in the pipeline for approval, half of which
could be expected to be approved by the end of 2020;
• Two opinions on the draft accreditation requirements for a code of
conduct monitoring body pursuant to Article 41 of the GDPR; and
• One opinion on draft SCCs between data controllers and data
processors according to Article 28(8) of the GDPR.
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ENFORCEMENT AT THE
NATIONAL LEVEL
In its first year
Approximately 275,557 complaints
785 administrative fines
160,040 personal data breaches notified
Updated its Binding Corporate Rules referrentials for controllers
and processors in light of the GDPR
3 positive Opinions on national decisions approving BCRs while
more than 40 BCRs are in the pipeline
Codes of Conduct and Certification
Currently preparing guidelines
Legally binding instruments and administrative arrangements,
Preparing guidelines for public authorities and bodies wishing to
transfer personal data to public entities outside the EEA
ONE-STOP SHOP
The ‘one-stop-shop’ concept
where a business is established in more than one Member State,
it will have a ‘lead authority’,
determined by the place of its ‘main establishment’ in the EU
A supervisory authority which is not a lead authority may also
have a regulatory role
where processing impacts on data subjects in the country of
that supervisory authority
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LEAD SUPERVISORY AUTHORITIES
Lead Supervisory Authority is the main data protection regulator
and the entity that has primary responsibility for dealing with
cross-border data processing
Single point of contact
One-stop shop for all matters related to GDPR
In year one:
1,346 procedures were initiated to identify the lead DPA and the
concerned DPAs
807 cross-border cases registered
Lead DPAs issued 141 draft decisions to the concerned DPAs
USA AND SUPERVISORY
AUTHORITIES
Supervisory Authority is the entity that must be
notified in the event of a breach of personal data of
data subjects
Lead Supervisory Authority is the main data
protection regulator and the entity that has primary
responsibility for dealing with cross-border data
processing
Companies that operate in multiple EU member
states, the lead supervisory authority would normally
be the supervisory authority in the country where the
company’s headquarters is or where its main
business location is in the EU
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THE USA
A U.S. company that does not have a base in an EU
member state has a problem. If it does not have a base in
an EU member state where data procession decisions are
made, it will not benefit from the one-stop-shop
mechanism
Even if a company has a representative in an EU member
state
Company must deal with the supervisory authority in
every member state where the company is active
There would not be any lead supervisory authority
May revert to the Privacy Shield
REMEMBER
GDPR creates direct obligations and liability for processors,
including those based in the U.S
Rebalances obligations between companies requesting services
(controllers) and companies offering services (processors)
Information such as log-in information, IP addresses, and vehicle
identification numbers, though not enabling direct identification of
individuals, allow for identification of individuals indirectly and are
therefore considered to be personal data
Effectively, most services and/or projects will be considered to
involve processing of personal data
Article 48 of the GDPR could impede a company’s ability to
comply with the U.S. legal process requiring the production of EU
personal data
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CONTROLLERS VS
PROCESSORS
Controller, acting alone or together with others, “determines the
purposes and means of the processing of personal data.”
Processor, on the other hand, “processes personal data on behalf
of the controller
Controller or Processor that maintains an “establishment” in the EU
will be subject to the GDPR if it processes personal data “in the
context of” that EU establishment, regardless of whether the
processing actually takes place in the EU
Controller or Processor not established in the EU will be subject to
the GDPR “where the processing activities are related to offering
goods or services to data subjects in the Union,” even when the
goods and services are offered for free
CONTROLLERS VS
PROCESSORS
Controller or Processor not established in the EU will be subject to
the GDPR if it processes the personal data of data subjects in the
EU and that processing is related to the “monitoring” in the EU of
the “behavior” of data subjects as their behavior takes place within
the EU
In the event of a data breach, the controller must notify the
supervisory authority “without undue delay” and within 72 hours of
discovering the breach, where feasible
• Reasoned justification in case breach is not notified within 72
hours
• Data subjects shall be notified without undue delay if the breach is likely to
result in a high risk for the rights and freedoms of individuals to allow them to
take the necessary precautions
• Communication to the data subject is not required in certain cases
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Direct claims: data subject can lodge a complaint directly against
a Processor (administrative as well as judicial).
Qualified liability: A Processor shall be liable for the damage caused by
the processing only where it has not complied with obligations of
this Regulation specifically directed to Processors or acted outside or
contrary to lawful instructions of the Controller.
Burden of proof: A Controller or Processor shall be exempted from liability if it
proves that it is not in any way responsible for the event giving rise
to the damage.
Liable for sub-processors: Where that other Processor fails to fulfill its
data protection obligations, the initial Processor shall remain fully liable to
the Controller for the performance of that other processor's obligations.
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LIABILITIES
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RIGHTS AGAINST CONTROLLERS
AND PROCESSORS
The right to lodge a complaint with supervisory
authorities where their data have been processed in a
way that does not comply with the GDPR
The right to an effective judicial remedy where a
competent supervisory authority fails to deal properly
with a complaint;
The right to an effective judicial remedy against a
relevant controller or processor;
The right to compensation from a relevant controller or
processor for material or immaterial damage resulting
from infringement of the GDPR
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RIGHTS AGAINST CONTROLLERS
AND PROCESSORS
Both natural and legal persons have the right of appeal
to national courts against a legally binding decision
concerning them made by a supervisory authority
Individuals can bring claims for non-pecuniary loss, not
just for compensation
The potential for group actions to be brought is
facilitated
Judicial remedies and liability for compensation extend
to both data controllers and data processors who
infringe the Regulation
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ACTIONS FOR CONTROLLERS
AND PROCESSORS
Controllers and their processors should ensure that
data processing agreements and contract
management arrangements clearly specify:
the scope of the processor’s responsibilities
the agreed mechanisms for resolving disputes
regarding respective liabilities to settle
compensation claims
The agreed process for reporting to other
controllers or processors that are involved in the
same processing, any relevant compliance
breaches and any complaints or claims received
from relevant data subjects
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REPRESENTATIVE BODIES
The GDPR entitles representative bodies, acting on behalf of data
subjects, to lodge complaints with supervisory authorities and seek
judicial remedies against a decision of a supervisory authority or
against data controllers or processors
The provision applies to any representative body that is:
a not-for-profit body, organization or association;
properly constituted according to Member State law;
with statutory objectives that are in the public interest;
active in the field of data protection
QUESTIONS?
Any Questions?
Don’t be Shy!
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