2020 Annual Conference | May 3-6 | Greensboro, North Carolina

Unlocking the Gate Unlocking the Gate to Audit Successto Audit Success

SATURDAY, MAY 2

Board Meeting

Peer Review Committee Meeting

SUNDAY, MAY 3

Pre-Conference Workshops

• Peer Review, 8 CPEIncludes breakfast & lunch

• Truth Wizardry, 8 CPEIncludes breakfast & lunch

• Art of the Finding, 4 CPEIncludes breakfast

• Internal Control Basics, 4 CPEIncludes lunch

• Implementing Audit Recommendations, 4 CPEIncludes lunch

First-Time Attendee Reception

Conference Welcome Reception

MONDAY, MAY 4

Conference: Day 1Includes breakfast, lunch, & dinner

Awards Ceremony

• Lifetime Achievement Awards• Knighton Awards• Outstanding Contribution to the

Quarterly Award

General & Concurrent Sessions

Networking Event: Cadillac Garage

TUESDAY, MAY 5

Conference: Day 2Includes breakfast & lunch

Business Meeting

• Committee Reports• Bylaws Vote• Election of New Board Members

General & Concurrent Sessions

WEDNESDAY, MAY 6

Post-Conference Workshops

• Lead Productive Thriving Audit Teams, 4 CPEIncludes breakfast

• Utilizing Process Improvement Tools to Enhance the Value of the Audit Engagement, 4 CPEIncludes breakfast

• Conducting an IT Risk Assessment, 4 CPEIncludes breakfast

Go to algaonline.org to register!

2020 CONFERENCE AT-A-GLANCE

ALGA's New WebsiteHave you visited the new website at algaonline.org? If you have not yet logged on, you will need to do so to register for the conference. Use the forgot password prompt to reset your password and gain access, or call Member Services at (859) 276-0686 if you have any problems.

VIRTUAL TRAINING

Can't attend the conference? We still have offerings for you!General sessions and select concurrent sessions will be available via live stream.Details and registration for virtual training options will be available in early March.

Early-BirdRegistration

Through Mar 6 13.5 CPE

Regular RegistrationAfter Mar 6

13.5 CPE

Workshop 4 CPE

Workshop 8 CPE

Member $525 $575 $150 $300 Non-

Member $625 $675 $150 $300

Guest fee $100 - includes Sunday reception & Monday dinner only

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ALGA Members and Friends,

On behalf of the Conference Committee, I am happy to invite you to ALGA’s 32nd annual conference in Greensboro, North Carolina. The committee has worked hard to identify 32 concurrent sessions, four general sessions, and nine workshops that will have you “Unlocking the Gate to Audit Success!”

The 2020 program includes a variety of subjects you need to be an effective auditor: standards, risk assessment, analytics, findings, reporting, investigations, fraud, and information technology. It also covers topics to help you develop as a professional: emotional intelligence, communication, leadership, ethics, and the future of audit. We will also have interactive round table sessions on a variety of themes throughout Monday and Tuesday.

Attendees will have several chances to network with peers and make new friends. Social events begin Sunday evening at the Sheraton Four Seasons with our first-time attendee reception followed by the conference welcome reception. Our Monday night event will be held in downtown Greensboro at the historic Cadillac Service Garage with live music from a local band, The Dickens.

If you enjoy history, science, art, food, music, or sports, our local audit shops have identified plenty of things to keep you busy before and after the conference. We will send a full list of area attractions to registered attendees. You can also check out the visitgreensboronc.com website.

I’m also pleased to announce that for the first time ever our conference will offer the option to attend remotely via live streaming. This option greatly increases access to our conference for members who face travel restrictions, budget limitations, or other challenges that prevent them from attending in person. Video cameras in the two largest rooms will allow virtual attendees to view all general sessions and choose between our most popular concurrent sessions. All attendees will be able to use the conference app to submit questions, obtain materials, share photos, and connect with each other in real time. Registration for virtual attendance will be open in early March.

ALGA was founded to create a community for local government auditors where we can exchange information and advocate for our profession. I look forward to sharing in that community with you at the 2020 conference!

Larry Stafford2020 Conference Chair

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FROM THE CONFERENCE CHAIR

Larry StaffordClark County,Washington

ALGAPresident-Elect

Greensboro: The Gate CityThe Millennium Gate, on the front cover of this brochure, depicts people, historical and cultural events, and inventions that have helped shaped the history and growth of Greensboro, North Carolina. The 105 icons were selected by the Greensboro community and highlight the 1,000 years before the erection of the gate.

ALGA Is Committed to DEIALGA recognizes and promotes diversity, equity, and inclusion (DEI) as inherent parts of its culture that contribute to its organizational strength. We have made conscious efforts to incorporate DEI into our conference offerings.

DEI Ice-BreakerThe Diversity, Equity, and Inclusion (DEI) Committee will host an ice-breaker game during the Opening Reception on Sunday, May 3. Plan to play – you could win a prize!

RamadanWe recognize that our conference will overlap with Ramadan. Two rooms for prayer will be available for ALGA members observing this holy time.

Nursing RoomsFor our members who are nursing infants, we would be happy to provide access to the hotel’s designated nursing room.

Personal PronounsWe invite all members to share their personal pronouns, such as she/her, he/him, and they/them, to create an inclusive space for people of all genders. Get a personal pronoun sticker for your nametag at the registration table! Referring to someone using their preferred pronouns is respectful and validating. If you would like to learn more, please visit MyPronouns.org.

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GET INVOLVED!

Opportunities to Get More From ALGA The lifeblood of ALGA is active member involvement and participation, especially at the annual conference, and we want you to get involved! Below are some ways to make your mark on the association.

First-Time Attendee ReceptionNew to ALGA? Attend our first-timer event on Sunday, May 3 to meet other new ALGA members and network with the board and committee chairs.

Conference AppConference materials will be provided through our conference app. Additionally, the app provides unique and fun ways to network with other attendees. Information about how to download and use the app will be provided prior to the conference.Those who register for live-streamed sessions related to the conference will also be able to download the app.

Volunteer to be a ModeratorWe are seeking volunteers to moderate sessions. Duties include introducing speakers, monitoring time, and moderating questions. If you'd like to volunteer, please let us know when you register.

ALGA GearWant to show your ALGA pride for a good cause? We will have several ALGA-branded and audit-related products available for purchase soon. You can pre-order items and pick them up at the conference. A limited number of items may be available for purchase onsite. Merchandise will include socks, t-shirts, mugs and more! All profits will be donated to Youth Focus in Greensboro.

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Monday Night DinnerThe carefully restored original 1920’s Cadillac showroom with its handcrafted finishes, fixtures and furniture will be the setting for the Monday night event.

An interactive stationed dinner will be provided as well as live entertainment. Plan to eat, mingle and enjoy the upbeat music at the Cadillac Service Garage.

Listed on the North Carolina Historical Register as the Carolina Cadillac Co. Building, Cadillac Service Garage was reborn in 2017 as downtown Greensboro's premiere wedding and event venue.

After five years of careful renovation, the exposed brick walls, handcrafted light fixtures, reclaimed wood, original factory windows, huge skylights, concrete and steel came together to create a venue with an urban renewal vibe that lends character, history and just the right amount of attitude to each event. www.cadillacservicegarage.com

We'll be joined on Monday by The Dickens. With more than a decade of experience creating the most unforget-table nights at weddings, festivals, college formals and corporate events, The Dickens have refined their craft into a perfect marriage of creative sophistication, rock n' roll edge, and pure awesomeness.

SPECIAL NETWORKING EVENT

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CONFERENCE HOTEL

Sheraton Greensboro at Four Seasons The Sheraton Greensboro at Four Seasons is offering a group rate of $100/night plus applicable taxes.

Overflow Hotel: Holiday Inn Greensboro Coliseum The Sheraton Greensboro at Four Seasons is sold out. We have some overflow rooms available at the Holiday Inn Greensboro Coliseum. The room rate is $100/night plus applicable taxes. The cut-off date to receive this rate is April 10.

To book, call (336) 294-4565 and reference ALGA.

Getting TherePiedmont Triad International Airport (GSO)Free airport shuttle service is provided by the hotel upon request (guests are encouraged to call the shuttle as they are exiting the plane; the drive to and from the hotel takes approximately 15 minutes).• Availability: 7:00 a.m. - 11:00 p.m.• Shuttle Phone: (336) 292-9161

Taxis cost approximately $35 each way.Uber and Lyft are also available.

For other airports and information, visit https://www.marriott.com/hotels/fact-sheet/travel/gsosi-sheraton-greensboro-at-four-seasons/.

ParkingParking is free at the hotel.

AttireAppropriate dress for the conference is business casual. Meeting rooms can be cool so be sure to bring along a light jacket or sweater. Feel free to wear casual clothes to both the Sunday and Monday night events.

Conference MealsMost meals at the conference will be buffet style, with foods labeled for common allergies and dietary restrictions. During registration, you may indicate dietary needs. We will do our best to accommodate noted restrictions. For those with severe allergies, you may wish to make alternate arrangements for meals.

WeatherAverage temperatures in Greensboro in May range between the mid 70s for daytime highs to mid-40s for evening lows.

Refund & Complaint PolicyFull refunds are available for cancellations on or before April 10. Refunds of 50 percent will be allowed for cancellations on or before April 17. After April 17, no refunds will be granted. Substitutions are always permitted. Complaints may be directed to ALGA Member Services, 449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503, (859) 276-0686.

QuestionsQuestions may be directed to Member Services at (859) 276-0686.

GENERAL INFORMATION

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CONFERENCE AGENDA

SATURDAY, MAY 28:30 a.m. – 5:00 p.m.ALGA BOARD MEETING

8:30 a.m. – 5:00 p.m.PEER REVIEW COMMITTEE MEETING

SUNDAY, MAY 38:00 a.m. – 5:00 p.m.PRE-CONFERENCE WORKSHOPS

Peer Review Workshop (Auditing-Governmental) 8 CPE

Members of ALGA's Peer Review Committee will use peer review guidance along with in-depth exercises to teach you the requirements and skills to serve as a team member on an ALGA peer review. In addition to peer review logistics and performance, this popular workshop includes discussion of the various ways that ALGA shops meet particular standards. This is a paperless training workshop.

Each participant is required to bring an electronic device with a pdf viewer installed.

Participant Learning Objectives: Be able to prepare for and conduct peer reviews based on Government Auditing Standards.

Truth Wizardry (Communications & Marketing) 8 CPE

This seminar trains you to better manage the interview process, includes new specific interviewing skills, and a refresher on a critical interviewing technique. This is a continuation of the Analytic Interviewing seminar taught at last year's annual conference, although it is not a prerequisite.

Participant Learning Objectives: Following this training, attendees will be able to manage audit interview processes.

Mary Daugherty, Senior Special Agent (ret.)Tab W. Cooper, President, Tab Cooper & Associates, LLC

8:00 a.m. – 12:00 p.m.PRE-CONFERENCE WORKSHOP

Art of the Finding(Auditing-Governmental) 4 CPE

The elements of a finding look easy to work with, but to get the best cause and effect you have to get creative! That is where the art and the extra effort come in.

Participant Learning Objectives: Be able to (1) choose which rules of a crafted finding to break; (2) distinguish between tests that support the condition and the cause; and (3) identify qualities of a helpful recommendation.

Leita Hart-Fanta, CPA, CGFM, CGAP

1:00 – 5:00 p.m.PRE-CONFERENCE WORKSHOPS

Internal Control Basics (Auditing-Governmental) 4 CPE

Internal controls impact every stage of an audit: information gathering, risk assessment, objective setting, testing, and findings. In this short session, learn how and when to apply the COSO model/Green Book to your audit. This course is designed for new auditors.

Participant Learning Objectives: (1) Distinguish between a control test and a test of fact and learn how both support conclusions and findings; (2) identify options for when and how to document controls; and (3) apply the 5 components of the COSO model.

Leita Hart-Fanta, CPA, CGFM, CGAP

Implementing Audit Recommendations (Auditing-Governmental) 4 CPE

Explore methods to improve the implementation of auditors’ recommendations. The Canadian Audit and Accountability Foundation has recently launched a program to provide capacity development to elected officials responsible for overseeing audit reports – they will share what they’ve learned, and seek input on future research efforts.

Participant Learning Objectives: Following this training, attendees will be able to improve the impact of their audits through collaboration with audit committees.

Lesley Burns, Director of Oversight, Canadian Audit and Accountability Foundation

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SATURDAY, MAY 2

SUNDAY, MAY 3

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CONFERENCE AGENDA

5:15 – 6:00 p.m.FIRST-TIME ATTENDEE MEET & GREET (First-time attendees only)

All first-time attendees are invited to a reception to meet ALGA board members, committee chairs, and other first-time conference attendees.

6:00 – 7:30 p.m.WELCOME RECEPTION

Catch up with old friends and meet new ones at the Sunday night welcome reception.

The Diversity, Equity, and Inclusion (DEI) Committee will host an ice-breaker game during the reception. Plan to be there and play – you could win a prize!

MONDAY, MAY 47:00 – 8:00 a.m. BREAKFAST

8:00 – 8:45 a.m.WELCOME & AWARDS

9:00 – 9:50 a.m.GENERAL SESSION

Where is the Accountability Profession Heading: Get Comfortable With Being Uncomfortable (Personal Development)

The pace of change will never be slower than it is today. Learn how to future proof yourself and your organization to add value and enhance sustainability.

Ernie Almonte, Partner, RSM US LLP, National President of the Association of Government Accountants

10:05 – 10:55 a.m.CONCURRENT SESSIONS

GASB in Stereo (Accounting-Governmental)

Come and hear current GASB Vice-Chairman Jeff Previdi and GASB Member and ALGA Board Member Carolyn Smith discuss recent activities of the Board, what’s on the current agenda, and how the activities intersect with the interest of ALGA members. They will help attendees understand what’s happening with the “Big 3” major projects that will have due process documents emerge this year.

Carolyn Smith, Internal Auditor/CAE, Columbus City Schools; Member of the Governmental Accounting Standards Board; ALGA Board Member Jeff Previdi, Vice Chair, Governmental Accounting Standards Board

Is a One Page Audit Report OK? A Check Against the Standards (Auditing-Governmental)

Have you ever wondered if anyone reads your audit reports? Would they be more likely to read them if they were shorter? This session will examine various approaches to achieving the delicate balance between brevity and fulfilling requirements of auditing standards.

Vickie Classen, Audit Supervisor/Manager, City of Colorado Springs (CO)

Schools Roundtable (Auditing-Governmental)

Come to the schools roundtable prepared to discuss your ideas and experiences with auditing schools and hear lessons learned from other participants. Topics will be generated by attendees.

Lauren Roberts, Director of Internal Audit, Cincinnati Public Schools (OH)

Contract and Vendor Management: Understanding the Risks, Controls, and Strategies for Appropriate Monitoring(Business Management & Organization)

Any organization that has portions of its business conducted by another party inherently faces control, revenue, and expense risks. Today, organizations are utilizing and engaging in far more third party contracts and relationships. As the increasing number of organizations are engaging in these relationships, trends are occurring where payments and receipts are based upon self-declarations or self-reporting. Problems arise when risks associated with these relationships are not properly monitored and evaluated.

Sean Walker, Principal, CLA LLPJim Kreiser, Principal, CLA LLP

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MONDAY, MAY 4

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CONFERENCE AGENDA

11:10 a.m. – 12:25 p.m.CONCURRENT SESSIONS

A CAE Perspective: Implementing DEI in Your Audit Shop (Personnel/HR)

Implementing DEI helps with supportive leadership and vision. What can audit offices do to begin implementing DEI as part of office interactions, audit work, and recruitment and hiring? How do you make sure your staff feels comfortable sharing ideas? What do you do when an audit has equity implications? And how about recruitment? Join us as we talk to three chief audit executives from across the country about implementing diversity, equity, and inclusion principles in their audit shop and their audit work.

Ginger Bigbie, Internal Audit Director, City of Minneapolis (MN)Jay Poole, City Auditor, City of Chesapeake (VA)Eduardo Luna, City Auditor, City of Beverly Hills (CA)

Improving Your Data Analytics' Impact Through Sensitivity Analysis and Traditional Audit Work (Information Technology)

In this session you will learn how to reduce false positives in the results of your data analytics by conducting sensitivity analyses. The presenters will give concrete examples from the Denver Auditor’s Office that show (1) tools to test populations of data, rather than use statistical or judgmental samples, and (2) how to use traditional audit to ensure quality findings from data analytics.

Dr. Samuel Gallaher, Audit Analytics Supervisor, City and County of Denver (CO)Robert Persichitte, Senior Internal Auditor, City and County of Denver (CO)

Investigations Roundtable (Auditing-Governmental)

Come to the investigations roundtable to discuss your ideas and experiences of all things related to investigations, fraud, waste, and abuse. Topics will be generated by attendees.

Facilitator: Matt Clifton, Supervising Senior Auditor, City of Austin (TX)

Using Online Resources to Impact Your Mission (Communications & Marketing)

How can auditors benefit from the use of social media and other web applications? Learn how to use these tools to enhance your government auditing practice from members of ALGA's Online Resources Committee. This session will examine how audit shops have integrated these technologies to support their mission and encourage auditors to engage these tools to strengthen the profession.

Simone Rede, Senior Management Auditor, Metro Office of the Auditor (OR)Meg Sykes, Communications Specialist, King County (WA)

12:25 – 1:35 p.m.LUNCH

1:35 – 2:50 p.m.CONCURRENT SESSIONS

Bridging the Divide: Leveraging Forensic Investigations to Conduct Performance Audits(Auditing-Governmental)

This session takes you on a real-life visual journey of a case of applying professional skepticism and investigative techniques such as handwriting analysis and relationship mapping. The case exposes broad, systemic performance weaknesses and procurement system failures resulting in convictions, legislative change and system-wide industry changes.

Beverly Romeo-Beehler, Auditor General, City of Toronto Auditor General's Office (ON)

Fighting Fraud: Understanding the Mindset of a Fraudster (Behavioral Ethics)

Understanding the mindset of fraudsters is critical in successfully fighting frauds in organizations. By attending this concurrent session, participants will walk away with the following: an understanding of behavior and motivations to commit fraud; an enhanced understanding of the fraud triangle and its applications; understanding common individual traits of fraudsters and fraudulent behavior; and fraud prevention strategies in local government.

Esther Ko, Auditor General, Fairfax County Public Schools (VA)

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Chief Audit Executives Roundtable (Auditing-Governmental)

Come to the chief audit executive (CAE) roundtable prepared to discuss your ideas and experiences with leading audit shops and hear lessons and perspectives from other CAEs. Topics will be generated by attendees.

Facilitator: Tina Adams, Deputy City Auditor, City of Charlotte (NC)

How to Launch and Advance an Internal Audit Data Analytics Program (Information Technology)

How do internal audit teams take the first step to establish a successful program and then advance its maturity? How do they get buy-in from leadership and demonstrate the value of data analytics? This course will bypass the buzzwords and offer practical insight into establishing and advancing data analytics programs in public sector internal audit functions. It will discuss the challenges and pitfalls of data analytics for internal audit and strategies to taking manageable steps to progressively build an internal audit data analytics program, enable sustainability, and advance beyond basic analytics.

Mark Maraccini, Partner, Crowe LLP

3:05 – 3:55 p.m.CONCURRENT SESSIONS

IT Auditing for the Non-IT Auditor (Information Technology)

Sometimes auditors lacking information technology experience or training may feel wary asking IT professionals questions in an audit setting or may not know the right questions to ask. Yet, technology brings risks as well as rewards, and our organizations depend upon their auditors to identify and evaluate those risks. This panel will discuss primary IT terms and auditing components and highlight non-IT audit applicable skills to help non-IT auditors become more comfortable with IT terminology, processes, and the identification and evaluation of potential IT risks in their organizations

Joanne Prakapas, Internal Audit Director, Mecklenburg County Internal Audit (NC)Christopher Waddell, Audit Manager, Mecklenburg County Internal Audit (NC)Felicia Stokes, Audit Manager, Mecklenburg County Internal Audit (NC)

Knighton Award Winners (Part 1) (Auditing-Governmental)

Hear from Knighton winners about their award-winning reports, useful project approaches, and successful audit processes.

New Auditor Roundtable (Auditing-Governmental)

Come together with fellow new auditors to discuss your experiences. What has helped you hone your auditor skills and what could have been improved? Topics will be generated by attendees.

Sam Naik, Performance Analyst, City of Chicago Office of Inspector General (IL)

Thinking Ethically (Behavioral Ethics)

As government auditors we act as ethical leaders in our organizations, whether we know it or not. As part of this role, we need to move beyond a “checklist approach” to ethics, and hone our skills in ethical thinking just as we hone our skills in critical thinking. This session will have an interactive setting for considering different models for thinking ethically and gaining insight into how our human brain approaches moral dilemmas.

Chris Horton, County Auditor, Arlington County (VA)

4:10 – 5:00 p.m.GENERAL SESSION

Strategic Foresight(Auditing-Governmental)

GAO has recently inaugurated its Science, Technology Assessment, and Analytics (STAA) team as well as the Center for Strategic Foresight to enhance its capabilities. This session will focus on the science and technology-related foresight work in helping to provide proactive, fact-based information on emerging science and technology issues, as well as the use of data analytics to support strategic forecasting.

Tim Persons, Chief Scientist and Managing Director for STAA, U.S. Government Accountability Office

6:00 – 8:00 p.m.DINNER AT THE CADILLAC GARAGE

An interactive stationed dinner will be provided as well as live entertainment by The Dickens band.

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CONFERENCE AGENDA

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TUESDAY, MAY 57:00 – 8:00 a.m.BREAKFAST

8:00 – 8:50 a.m.ALGA BUSINESS MEETING

9:00 – 10:15 a.m.GENERAL SESSION

Getting Better Results for Citizens: Building Effective Relationships Between Auditors and Elected Officials (Auditing-Governmental)

This session will bring together local government auditors and former audit committee members from jurisdictions in Canada and the US. In a moderated panel session, each presenter will be asked to briefly identify their good practices and opportunities for improvements in building effective relationships to obtain better results in the implementation of audit recommendations. Presenters and the audience will learn from each other and leave with tools they can use in their own jurisdictions to improve how audit recommendations are implemented.

Dr. Lesley Burns, Director, Oversight, Canadian Audit & Accountability Foundation Evangeline Colman-Sadd, Auditor General Halifax Regional Municipality (NS)Corrie Stokes, City Auditor, City of Austin (TX)David Christopherson, Former Vice-Chair of the Standing Committee on Public Accounts, House of Commons of Canada, and CAAF Board Member

10:30 – 11:20 a.m.CONCURRENT SESSIONS

Making Audit Reports Accessible for the Public (Auditing-Governmental)

Because local government auditors serve their communities, our work should be understood by the public — in addition to other stakeholders (elected officials, audited agencies, etc.) . In this session, we will teach you how to write in ways nonexperts can understand, so your audit reports resonate and empower your communities. Hear about "plain language" writing to make your audit reports more impactful, learn best practices for using that in your report-writing, and learn tips for communicating audit results with the public, including through effective use of social media and multimedia outreach.

Kristen Clark, Reporting Specialist, City and County of Denver (CO)Tayler Overschmidt, Communications Director, City and County of Denver (CO)

Feedback That Matters (Communications & Marketing)

Giving feedback can be tough and uncomfortable. Yet, when feedback is meaningful, it can inspire and motivate team members and improve results. In this session, we’ll focus on giving feedback while leading audits. We’ll explore challenges with giving feedback, discuss strategies to overcome these challenges, and provide tips for making feedback more productive.

Maria Stroth, Senior Auditor, City of Austin (TX)Kelsey Thompson, Auditor, City of Austin (TX)

Small Audit Shop Roundtable (Auditing-Governmental)

Come to the small shop roundtable prepared to discuss your ideas and experiences with managing or working in a small shop and hear lessons learned from other participants. This session is geared toward shops with five or fewer auditors but is open to everyone. Topics will be generated by attendees.

Deborah Jenkins, Internal Auditor, City of Bowling Green (KY)

How to Better Understand and Manage Your IT Risks (Information Technology)

IT threats are pervasive, potentially devastating, and wide-ranging, from denial of service, malware and ransomware, to physical security, and others. Effectively working with IT and providing independent oversight is a top 2020 priority for most internal audit teams. In order to do so, internal audit teams are carefully considering whether their operations are adequately setup across: staff and skillset, tools (like risk assessments and continuous testing), and technology. Join this session to learn best practices auditors are taking to both proactively and retroactively manage IT threats.

Bonnie Lai, Product Manager, Galvanize

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CONFERENCE AGENDA

TUESDAY, MAY 5

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11:35 a.m. – 12:25 p.m.CONCURRENT SESSIONS

Tips and Lessons Learned for Auditing Transit Fare Evasion and Fare Inspection: From the Front Line to the Boardroom (Auditing-Governmental)

Learn about positive practices and lessons learned auditing transit fare evasion and fare inspection; how to anticipate and overcome obstacles and how to keep the focus on where it needs to be; and how to make a true difference with your audit report.

Beverly Romeo-Beehler, Auditor General, City of Toronto Auditor General's Office (ON)Tara Anderson, Audit Director, City of Toronto Auditor General's Office (ON)

Case Study: How to Do a Basic Information Security Audit (Information Technology)

This session will present a case study about a basic IS audit. Attendees will learn about IS criteria they can use to evaluate their organization's maturity level, what questions to ask, automatic red flags to look for, and how to convey their messages to a non-technical audience. The presenter will assume attendees have zero IT auditing experience.

Matt Clifton, Supervising Senior Auditor, City of Austin (TX)

Emerging Topics Roundtable (Auditing-Governmental)

Come to the emerging topics roundtable prepared to discuss issues that will be relevant to auditors in the next three to five years.

Facilitator: Ross Visscher, Senior Auditor, City of Calgary (AB)

Self-Editing for Auditors (Personal Development)

What if your office doesn’t have a writing specialist or a dedicated editor to edit audit reports? Well, you just do it yourself! In this session you will learn the processes that copyeditors use to streamline their reviews and ensure consistency. This training will provide simple tools and tips to help audit shops of any size produce reports that are consistent, clear, and free from grammar and punctuation errors.

Alicia Cline, Senior Internal Auditor, SMUD Internal Audit (CA)

12:25 – 1:35 p.m.LUNCH

1:35 – 2:50 p.m.CONCURRENT SESSIONS

Construction Auditing: Follow the Capital Risks (Auditing-Governmental)

Instructor will discuss how internal auditors can assess risks of construction projects for inclusion into annual audit plans and discuss ways internal auditors can audit construction projects.

Adam Rouse, Director, BDO USA, LLP

Hotlines: How Do They Benefit the Audit Function? (Auditing-Governmental)

Hotlines are a way for people to report concerns about fraud, waste, or misuse of government resources. In some cases, those reports may even help generate ideas for future audits or ways to improve services. Presenters will discuss different approaches to operating a hotline and the lessons they’ve learned

Eduardo Luna, City Auditor, City of Beverly Hills (CA)Eric Spivak, County Auditor, Count of Jackson (OR)

Information Technology Roundtable (Information Technology)

From auditee information systems to audit analytics, information technology touches virtually all audits in some form. This roundtable provides an opportunity for attendees to discuss emerging trends and opportunities related to information technology, as well as introduce topics of interest for group discussion.

Lisa Callas, Audit Coordinator, City of Edmonton - Office of the City Auditor (AB)

Impact of 2018 Yellow Book Revisions on Internal Audit (Auditing-Governmental)

The 2011 Yellow Book was updated in 2018 with required compliance for all financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. During this presentation we will review a few of the major changes between the 2011 and 2018.

Steven Zapolski, CIA, Senior Market Development Consultant, Wolters Kluwer TeamMate

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3:05 – 3:55 p.m.CONCURRENT SESSIONS

Internal Controls: Are the New GAGAS Standards Making You Cringe? (Auditing-Governmental)

Internal control assessments have a heightened role in the new Yellow Book. Scoping those activities, however, can be tricky and relies on a lot of professional judgement. Presenters will discuss the new Yellow Book requirements, the benefits and challenges of internal control assessments, and how to use professional judgement to make these exercises the most useful to auditors and auditees.

Kristine Adams-Wannberg, Principal Management Auditor, Washington County (OR)Madison Rorschach, Internal Auditor, City of Denton (TX)

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Hear from Knighton winners about their award-winning reports, useful project approaches, and successful audit processes.

Public Safety Roundtable (Auditing-Governmental)

Join the discussion on topics specific to auditing public safety. Topics will be generated by attendees.

Facilitator: Jennifer An, Police Performance Auditor, Los Angeles Police Department (CA)

Risk Assessment Strategies for School Systems (Auditing-Governmental)

This session focuses on risk assessment strategies and considerations at both an organizational and audit engagement level in a large school system. Compared to other local government entities, school systems present unique risks and challenges to consider during the risk assessment process.

Chris Elliott, Auditor, Fairfax County Public Schools (VA)

4:10 – 5:00 p.m.GENERAL SESSION

Emotional Intelligence(Personal Development)

Strong emotional intelligence skills have been linked to professional success. We will investigate the details of how the research connects positive behavior attributes to successful leadership and identify fundamentals involved in EQI (emotional quotient inventory) skill development. There will also be an emphasis on the recognition that EQI skills can be improved with recognition and practice

Dale Smith, CEO, Smith Management Training and Consulting Services

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CONFERENCE AGENDA

Participant Learning Objectives/CPE for May 4 & 5 Conference

CPE: Up to 14 credits

Participant Learning Objectives: Following this training, attendees will be able to:

• Apply practical skills learned through case studies from peers.• Apply strategies for remaining objective in a professional setting affected by the political

environment.• Identify and discuss new guidance and standards as they apply to local government auditing.• Define and implement leadership strategies.

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WEDNESDAY, MAY 68:00 a.m. – 12:00 p.m.POST-CONFERENCE WORKSHOPS

Lead Productive Thriving Audit Teams (Personal Development)

Ever feel disappointed in the quality or timeliness of your audit team’s work? Do you find yourself dragging your feet when you need to give someone constructive or critical feedback? You will love this workshop because you will learn how to lead with purpose, build strong relationships, effectively delegate work, build a culture of feedback, and create a system of accountability. This workshop is best for new or aspiring lead auditors, audit managers, and chief audit executives.

Participant Learning Objectives: Learn to lead with purpose, build strong relationships, effectively delegate work, build a culture of feedback, and create a system of accountability.

Shanda Miller, Founder, Become a Super Leader

Utilizing Process Improvement Tools to Enhance the Value of the Audit Engagement (Auditing-Governmental)

This course is designed to enhance the new or experienced performance auditor’s skills in Root Cause Analysis (RCA) and identifying process improvement opportunities by demonstrating how to:1. Answer the critical process questions.2. Utilize a root cause analysis mindframe during all

phases of an audit engagement.3. Implement and utilize some tools that can assist

with RCA and identifying process improvement opportunities while simultaneously considering affects to risks and controls.

4. Determine how to select the best tool to assist in specific audit situations.

5. Develop audit observations and recommendations to address Root Cause, as well as condition and recovery (corrective action).

6. Identify and assess your personal competencies in areas such as critical thinking, creative problem solving, and collaboration.

Participant Learning Objectives: Utilize root cause analysis and tools to enhance audit engagement competency.

Pamela Stroebel Powers, Chief Audit Executive, Oregon Military Department

Conducting an IT Risk Assessment (Information Technology)

Attendees of this four-hour course will learn how to perform a cybersecurity audit using the NIST Risk Management Framework. Attendees will expand their skills by learning the key processes and tools used to identifying critical system flaws and providing effective remediation recommendations. The course will examine preventive, detective, and corrective controls and their importance in protecting government assets.

Participant Learning Objectives: Peform a cybersecurity audit using NIST Risk Management Framework, utilize key processes and tools to identify system flaws and make remediation recommendations.

Rick Gamache, Senior Consultant, Berry Dunn

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WEDNESDAY, MAY 6

CONFERENCE AGENDA

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The Association of Local Government Auditors is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org.

Applies to all workshops and sessionsLevel of Knowledge: Overview

Education or Experience Prerequisite: None; government auditors of all levels, and other interested parties are encouraged to attend.

Advance Preparation: No advance preparation is required.

Delivery Method: Group-Live. All sessions include Q&A.

Attendance Requirements: In order to obtain CPE credit for this event, participants must submit attendance verification codes provided during each session.

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CONTINUING PROFESSIONAL EDUCATION

CPE Certificates

At the conclusion of each workshop and the conference, attendees will receive an email with links to evaluation surveys and the CPE request form. Enter the codes provided during workshops/sessions. CPE certificates will be generated and emailed to attendees approximately two weeks after the conference.

ALGA Member Services449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503

(859) 276-0686, algaonline.org

Conference CommitteeLarry Stafford, Clark County Auditor's Office (WA), ChairKristine Adams-Wannberg, Washington County (OR)Justin Anderson, King County (WA)Diana Coomes-LynnChris Horton, Arlington County Auditor (VA)Esther Ko, Fairfax County Public Schools (VA)Shirley McFadden, City of Raleigh (NC)Kate Murdock, City of Austin (TX)Chad Muhlestien, Guilford County (NC)Bonnie Nims, County of Hawaii (HI)Madison Rorschach, City of Denton (TX)Kyle Sutherland, Gaston County (NC)Pam Weipert, Oakland County (MI)Kayvon Zadeh, King County (WA)Donna Maloy, Member ServicesAmber Anthony, Member Services

Board of DirectorsPresident: Pam Weipert, Oakland County Compliance Office (MI)President-Elect: Larry Stafford, Clark County Auditor's Office (WA)Treasurer: Justin Anderson, King County (WA)Secretary: Chris Horton, Arlington County Auditor (VA)Immediate Past President: Kristine Adams-Wannberg, Washington County (OR)At-Large MembersLisa Callas, City of Edmonton (AB)Andrew Keegan, City of Austin (TX)Lisa Monteiro, City of Anaheim (CA)Carolyn Smith, Columbus City Schools (OH)

2020 ALGA Annual Conference2020 ALGA Annual Conference