Documente Academic
Documente Profesional
Documente Cultură
For
2015 TACUA Annual Conference
March 2, 2015
Mark Salamasick, CIA, CRMA, CISA, CSP
• Director of Center for Internal Auditing, UTD – 12 Yrs.
• Adjunct Faculty, University of Texas at Dallas – 18 years
• SVP, Internet/Intranet Services, Bank of America – 2 years
• Director IT Audit, SVP, Internal Audit, Bank of America – 18 years
• Senior Consultant, Accenture – 4 years
• Instructor of Accounting and Information Systems, Central Michigan University
– 3 years
Universities
Public accounting firms
PRESENT
Baseline - Profile Group
• Positions
• Size of Audit Groups
• Size of IT Audit Groups
• Openings
Is this Realistic?
Requirements Experience and Education (Audit Senior):
• Strong verbal and written communication skills, to effectively present to peers and
management.
• Excels at building and maintaining trustworthy and effective relationships through
strong interpersonal skills with emphasis on relationship-building and consistent
demonstration of solid professional judgment.
• Well-organized, detail-oriented and able to successfully manage multiple competing
tasks.
• Ability to work efficiently and independently, with limited required direction.
• Solid understanding of internal auditing standards, COSO, COBIT and risk
assessment practices.
• Solid understanding of the technical aspects of accounting and financial reporting.
• Broad understanding of the products offered by the business and a familiarity with
the processes used to deliver them.
Another
Job Requirements (Audit Senior):
• Bachelor's degree in Accounting or Finance, or similar business degree
• Minimum of 5 years of auditing experience in public accounting and/or a corporate
internal audit
• In-depth knowledge of and experience applying audit principles, practices, and
procedures
• Strong knowledge of Generally Accepted Accounting Principles (GAAP) and
Sarbanes-Oxley (SOX)
• Ability to document, analyze and make improvement recommendations in
processes and controls
• Proficient in Microsoft Office Suite
• Excellent verbal/written communication skills
• Ability to multi-task and adapt to changing organizational and departmental needs
• Ability to work collaboratively with all departments, management levels within the
company, and external stakeholders
• Relevant certification such as CPA, CIA or similar
• Must be able to travel up to 30% of the time
• Operations, JDE, Hyperion and ACL experience a plus
More Realistic?
This candidate must possess a greater than basic understanding
of fundamental layers of information systems including network
infrastructure, computer operating systems, database
management systems, and computer applications. This
candidate should also possess knowledge of IT controls and how
they affect the control environment (COBIT, COSO, and related
standards are preferred) as well as Sarbanes-Oxley Section
404. CISA or CISA candidate, CIA or CIA candidate, and/or CPA or
CPA candidate with 2-4 years or more equivalent auditing
experience. Bachelors degree in Accounting, Finance, or related
field required; Masters degree preferred.
What is changing?
• Public Accounting
• Public Corporations
• Private Firms, Private Equity, and IPO’s
• Government(Not Colleges and Universities)
• College and Universities
Increased demand
• More retiring
• More control-related positions
• More rotational strategies in audit groups
• More demand in other parts of company
Decreased supply
• Public accounting
• Universities
• Other organizations
• Full employment
What is the Population of Schools
Teaching Internal Audit?
• 82 US Schools out of 460 AACSB Accredited
Universities
• 32 US Schools part of IAEP program
• Limited interest among Universities to start
new programs
• Many programs are struggling
Three types of programs
Centers
Comprehensive
Foundation
Centers for Internal Auditing
Excellence