Internal Controls. Public Sector. Your Faculty P P P P P

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1 Your Faculty get Insight from these experts Veronica Arreaza, Manager, IT Applications Internal Audit, TD Bank Group Nathalie Meilleur, Senior Director, Financial Management Policy, Office of the Comptroller General, Treasury Board of Canada Secretariat (GoC) Ed Miner, Deputy Auditor General, City of Ottawa Hassan Qureshi, Partner, MNP Get Insight on Current Issues and Best Practices! Public Sector Internal Controls John Lark, President, Coherent Advice Mark McEvoy, President and Controls Advisor, McEvoy Management Consultants Inc. Michael Snook, President and Chief Controls Enthusiast, Snook Management Consulting Inc. Kerry Rollins, Associate Partner, Advisory Services, EY David B. Debenham, Partner, McMillan LLP Claire Lake, Partner, Emilie Wilcox, Director, Risk and Performance Services, Sanjiv Sandhu, Manager, Corporate Policy, House of Commons, Government of Canada Save $200 until April 7, Send your team to take advantage of additional group discounts. Managing Internal Controls to Safeguard Your Organization s Reputation and Your Own! Learn to assess the effectiveness of your organization s accountability framework Analyze how TD Bank Group assesses impact of ineffective IT General Controls on Application Controls Understand where, when, and how to eliminate over-control for improved performance Get invaluable information on how the House of Commons of the Government of Canada determines weaknesses in financial reporting and integrates important new initiatives Hear how you can benefit from a fraud and waste hotline based on the City of Ottawa s experience Examine best practices for internal controls in the high-risk procurement process Learn how to use data analytics to detect inappropriate activity and fraud Benefit from practical, specific examples of emerging trends and best practices in controls, risk and governance Nancy Rector, Partner and National Industry Leader, Risk Advisory, Nicole Dufresne-Baker, Senior Manager, Risk Advisory, Register Today! Call Fax

2 CONFIRMED SPEAKERS INCLUDE: Veronica Arreaza, Manager, IT Applications Internal Audit, TD Bank Group Veronica Arreaza, CISA, leads and conducts IT and project audits related to the Canadian Banking and Auto Finance line of business. With over 10 years of experience, she specializes in IT Internal Audit, SOX Audits, Third Party Assurance, process and control environment analysis, IT General Controls (ITGC) and other IT controls, business process and accounting controls, as well as gap analysis, risk identification, assessment, mitigation, and process improvement. Prior to joining the bank, Veronica was a Risk Assurance professional at PwC both in Canada and Venezuela. David Debenham, CFF, is Co-Chair of McMillan's Supreme Court of Canada practice group and Co-Chair of the Fraud Law Group. He is both a construction law specialist and a certified fraud specialist. David is also President of the Association of Certified Forensic Investigators of Canada, and Vice-Chair of the Disciplinary Committee of the Chartered Professional Accountants of Ontario. He is a CMA/CPA and is Certified in Financial Forensics, and a Certified Fraud Specialist. He is the author of "The Law of Fraud and the Forensic Investigator", a text presently in its 5th edition (Carswell Pub, 2016). Nicole Dufresne-Baker, Senior Manager, Risk Advisory, Nicole Dufresne-Baker has over 25 years of experience, her focus is supporting clients with their internal control programs from initial implementation, through to sustainment. She has deep understanding of financial management in the Government of Canada and has assisted several federal government departments with their Policy on Internal Control programs. She has also been involved with supporting the Treasury Board's development of common financial management business processes for government. Claire Lake, Partner, Claire Lake has over 20 years of experience in management consulting, financial management and accounting related services; including internal controls development and assessment, risk assessment, operational and efficiency reviews, business transformation, change management and other advisory activities. She is currently advising the World Health Organization on the development and implementation of its internal control framework, the Treasury Board of Canada in the development of the new Government of Canada Accounting Handbook and Government of Canada departments in the assessment of their ICFR. John Lark is an accomplished professional who has achieved international recognition for his work in risk management. In 2010 he was awarded the internationally recognized CPRM certification from the Risk Management Institution of Australasia. John has experience in implementing ERM and in establishing enterprise wide risk-governance and control frameworks in federal agencies and departments as well as private companies and Crown corporations. John has recently completed a global handbook for the implementation of ISO 31000:2009 in small and medium sized enterprises. Mark McEvoy, President and Controls Advisor, McEvoy Management Consultants Inc. Mark McEvoy is an experienced finance controls specialist, accountant, auditor and manager with more the 15 years of experience in transportation, government, resource, manufacturing and service sectors. His areas of specialty are ICFR programs and data analytics to identify and mitigate risks. In his various roles he has identified numerous weaknesses and helped build processes to address them. He has identified millions of dollars in both underpayments by clients and overpayments to suppliers. Nathalie Meilleur, Senior Director, Financial Management Policy, Office of the Comptroller General, Treasury Board of Canada Secretariat, Government of Canada Nathalie Meilleur, CPA, joined the Treasury Board of Canada Secretariat in July She is the Senior Director of the Financial Management Policy Division within the Office of the Comptroller General. Nathalie is the lead Director in the reset of the Financial Management Policy Suite which includes requirements for internal control management. Nathalie has more than 20 years of financial management experience, which includes 10 years of departmental financial management experience at the Natural Sciences and Engineering Research Council. Ed Miner, Deputy Auditor General, City of Ottawa In addition to overseeing audit projects, Ed Miner is currently responsible for the City of Ottawa's Fraud and Waste Hotline and conducts and oversees investigations. Prior to joining the City of Ottawa, Ed was an independent consultant in Ottawa for 25 years, providing internal audit and consulting services primarily to various Federal Departments, agencies and Crown Corporations. Hassan Qureshi, Partner, MNP Prior to joining MNP, Hassan was a principal at A Hundred Answers (AHA), an advisory and implementation services firm focused on risk, business transformation/optimization, data analytics, and case management solutions. His more recent work includes developing innovative approaches to performing audits including "Agile Audits", "Architecture Driven Risk Approach" and methods that employ data analytics to instrument the development of multi-year risk assessments and audit road-maps. Nancy Rector, Partner and National Industry Leader, Risk Advisory, Nancy Rector specializes in providing audit, risk and internal control related consulting services to federal government departments and agencies, Crown corporations, provincial governments and universities. Nancy is a frequent guest speaker on the topics of internal audit, risk management, internal control, governance, CEO/CFO Certification, IM/IT audit, security and privacy, particularly as these topics relate to the public sector. Kerry Rollins, Associate Partner, Advisory Services, EY Kerry Rollins, CISA, CISSP, CRISC, provides strategic advice to clients across multiple sectors/industries, including Government and Public Sector, Utilities and Technology sectors. He previously lead the Ottawa information technology risk and security services for EY. He has over 12 years of advisory experience, including four years performing penetration testing in EY's Advanced Security Center in Houston, Texas. Kerry has subject matter expertise in IT risk and security management, privacy, internal audit and compliance. Sanjiv Sandhu, Manager, Corporate Policy, House of Commons, Government of Canada Sanjiv Sandhu, CPA, CGA, has a broad range of experience in the development and delivery of financial management services, auditing of internal financial controls, including financial reporting and developing finance and material management policies. He is responsible for development of finance and material management policies, internal controls over financial reporting, and assurance of business process compliance at the House of Commons. Previously, he was a senior policy analyst at the Office of the Comptroller General. Michael Snook, President and Chief Controls Enthusiast, Snook Management Consulting, Inc. Michael Snook helps organizations achieve their objectives more efficiently by optimizing their internal controls and business processes to mitigate against fraud, waste, and abuse. Previolusly, he lead Canada Post's world-class procurement-to-payment (P2P) process, representing $2-billion in annual disbursements. He was responsible for Canada Posts's accounts payable, electronic procurement, records management, solicitation control, systems support, and internal control over financial reporting (ICFR) for the procurement-to-payment process. Emilie Wilcox, Director, Risk and Performance Services, Emilie Wilcox, MBA, CIA, CCSA, CRMA, has focused on providing risk and performance management, internal audit and business transformation solutions to clients in Canada, Australia, Ireland, Spain and Peru. She has specific expertise in risks assessment and mitigation strategies; the facilitation of process and control assessments; the conduct of internal audit activities; the provision of performance and process improvement services and the implementation of business transformation and change management projects.

3 Day One Program Agenda: Tuesday, May 16, :30 8:30 Registration and Continental Breakfast 8:30 8:45 Welcome and Opening Remarks from the Chair 8:45 9:45 Meeting Treasury Board of Canada Secretariat's Expectations Nathalie Meilleur, Senior Director, Financial Management Policy, Office of the Comptroller General, Treasury Board of Canada Secretariat, Government of Canada Treasury Board of Canada Secretariat's expectations of federal departments for internal control management and assessment How has internal control management been adapted in the context of the federal government Evolution of the Policy on Internal Control under a more mature model Nathalie Meilleur, CPA, is the lead Director in the reset of the Financial Management Policy Suite which includes requirements for internal control management. Nathalie has more than 20 years of financial management experience, which includes 10 years of departmental financial management experience at the Natural Sciences and Engineering Research Council. 9:45 10:30 Best Practices: Identifying Your Key Process Controls and Understanding Their Effectiveness Simple tools for determining importance and effectiveness of internal controls Negative impact of over-control How failure to identify, target and monitor critical controls results in losses, harm to reputation and legal action Need to assess and track the effectiveness of critical controls which are a single points of failure John Lark has achieved international recognition for his work in risk management. He was awarded the internationally recognized CPRM certification from the Risk Management Institution of Australasia. He has experience in implementing ERM and in establishing enterprise wide risk-governance and control frameworks in federal agencies, private companies, and Crown corporations. 10:30 10:45 10:45 11:30 Entity-Level Controls (ELCs) in the New World Claire Lake, Partner, Emilie Wilcox, Director, Risk & Performance Services, What is the impact of the renewed Government of Canada Financial Management Policy Suite on ELCS? How you operationalize ELCs: creating links to accountability; creating performance indicators How often do you monitor ELCs? Claire Lake has over 20 years of experience in management consulting, financial management and accounting related services; including internal controls development and assessment, risk assessment, operational and efficiency reviews, and other advisory activities; within private and public sector organizations in Canada, USA, UK, Europe, Australia and New Zealand. Over the course of her 11-year career, Emilie Wilcox, MBA, CIA, CCSA, CRMA, has focused on providing risk and performance management, internal audit and business transformation solutions to multiple clients in Canada, Australia, Ireland, Spain and Peru. She has worked in public sector, financial services, construction, defence, not-for-profit and food and beverage. 11:30 12:15 Emerging Issues in Public Sector Internal Controls: Exploring Assurance Frameworks Nancy Rector, Partner, Risk Advisory, Nicole Dufresne-Baker, Senior Manager, Risk Advisory, Assurance frameworks The concept of three lines of defence and How an ICFR program fits into the assurance landscape Nicole Dufresne-Baker has over 25 years of experience, her focus is supporting clients with their internal control programs from initial implementation, through to sustainment. Nicole's client base is principally the Canadian Federal government. Nancy Rector specializes in providing audit, risk and internal control related consulting services to federal government departments and agencies, Crown corporations, provincial governments and universities. She is a frequent guest speaker on the topics of internal audit, risk management, internal control, governance, CEO/CFO Certification, and related topics. 12:15 1:15 Luncheon Break 1:15 2:00 Impact of Ineffective IT General Controls on Application Controls Veronica Arreaza, Manager, IT Applications Internal Audit, TD Bank Group Importance of IT general controls and objective of application controls How management can align IT internal controls to enhance business operations and regulatory requirements Need to separate duties of analysts, programmers and operators or have user group monitor Impact on reliability and accuracy of financial reporting IT application key controls: who has system access to change applications, are the policies being followed? Veronica Arreaza, CISA, leads and conducts IT and project audits related to the Canadian Banking and Auto Finance line of business. With over 10 years of experience, she specializes in IT internal audit, SOX Audits, third-party assurance, process and control environment analysis, IT general controls and more. 2:00 2:15 2:15 3:30 Automated Internal Controls and Centralized, Paperless, Digitized Systems Hassan Qureshi, Partner, MNP What's the point of having SAP if you are turning off the three-way controls? Need to understand how the system works Conversion to centralized paperless, digitized systems Innovative approaches to performing audits including "Agile Audits", "Architecture Driven Risk Approach" and methods that employ data analytics to instrument the development of multi-year risk assessments and audit road-maps Prior to joining MNP, Hassan was a principal at A Hundred Answers (AHA), an advisory and implementation services firm focused on risk, business transformation/optimization, data analytics, and case management solutions. Hassan helps his clients with corporate strategy, enterprise risk, business architecture, enterprise reporting, technology strategy, IT governance and data privacy. 3:30 4:30 Internal Controls Over Financial Reporting in the Public Sector Sanjiv Sandhu, Manager, Corporate Policy, House of Commons, Government of Canada Management considerations for documentation and assessment Determining weaknesses Integrating new initiatives Sanjiv Sandhu, CPA, CGA, has a broad range of experience in the development and delivery of financial management services, auditing of internal financial controls, including financial reporting and developing finance and material management policies. He is responsible for development of finance and material management policies, ICFR, and assurance of business process compliance at the House of Commons.

4 Day Two Program Agenda: Wednesday, May 17, :30 8:30 Continental Breakfast 8:30 8:45 Opening Remarks from the Chair Mark McEvoy, President and Controls Advisor, McEvoy Management Consultants Inc.; Formerly Manager, Internal Audit, Canada Post 8:45 9:45 Tools and Methodologies for Preserving the Effectiveness of Your Internal Controls During Reorganization Inc. Reorganization and transformation include changing: management and reporting structures; span of control and authorities and control documentation. This can lead to failed controls or unauthorized activities. Almost all energy may be directed to designing the future, removing the focus on ongoing activities like implementing controls Straightforward tools and methodologies exist that can preserve the effectiveness of your controls and control framework during and after reorganizations 9:45 10:45 Internal Controls and Cybersecurity Kerry Rollins, Associate Partner, Advisory Services, EY The link between cyber security and internal controls Cyber resilience though controls that Sense, Resist and React to threats Importance of cyber security incident detection, response plans and incident management Trends identified through EY's most recent Global Information Security Survey Kerry Rollins, CISA, CISSP, CRISC, provides strategic advice to clients across multiple sectors/industries, including Government and Public Sector, Utilities and Technology sectors. He previously lead the Ottawa information technology risk and security services for EY. He has over 12 years of advisory experience gained throughout North America, including four years performing penetration testing in EY's Advanced Security Center in Houston, Texas. 10:45 11:00 11:00 12:00 Overview of the Fraud-and-Waste Hotline at the City of Ottawa Ed Miner, Deputy Auditor General, City of Ottawa How reports are investigated Why most reports cannot be substantiated What kinds of reports are received through the hotline Should anonymous reports be accepted? If you decide to accept anonymous reports, how do you keep them that way? How whistle-blowers are protected How are other hotlines run? Is a hotline really an internal control? What does COSO say? Pros and cons of a hotline In addition to overseeing audit projects, Ed Miner is currently responsible for the City of Ottawa's Fraud and Waste Hotline and conducts and oversees investigations. Prior to joining the City of Ottawa, Ed was an independent consultant in Ottawa for 25 years, providing internal audit and consulting services primarily to various Federal Departments, agencies and Crown Corporations. 12:00 1:00 Luncheon Break 1:00 2:00 Elements of an Effective Fraud Risk Management Program Too many processes or too few? Fraud risk in perspective Fraud risk assessment The fraud risk team from Deputy Minister to maintenance staff Monitoring activities and mechanisms: the "Golden Key" Prevention, detection, investigation and enforcement: a holistic approach David Debenham, CFF, is Co-Chair of McMillan's Supreme Court of Canada practice group and Co-Chair of the Fraud Law Group. He is both a construction law specialist and a certified fraud specialist. David is also President of the Association of Certified Forensic Investigators of Canada, and Vice-Chair of the Disciplinary Committee of the Chartered Professional Accountants of Ontario. He is a CMA/CPA and is Certified in Financial Forensics, and a Certified Fraud Specialist. He is the author of "The Law of Fraud and the Forensic Investigator", a text presently in its 5th edition (Carswell Pub, 2016). 2:00 2:15 2:15 3:00 Best Practices in Managing High-Risk Procurement to Minimize Risk and Prevent Fraud Michael Snook, President and Chief Controls Enthusiast, Snook Management Consulting, Inc. Ensuring controls are robust enough to spot irregularities What is a high-risk fraud environment? Red flags to look for throughout the procurement process Ten tips for reviewing your procurement fraud approach Michael Snook helps organizations achieve their objectives more efficiently by optimizing their internal controls and business processes to mitigate against fraud, waste, and abuse. Previolusly, he lead Canada Post's worldclass procurement-to-payment (P2P) process, representing $2-billion in annual disbursements. He was responsible for Canada Posts's accounts payable, electronic procurement, records management, solicitation control, systems support, and internal control over financial reporting (ICFR) for the procurement-to-payment process. 3:00 4:00 Looking for Outliers: Ongoing Monitoring for Inappropriate Activity and Fraud Using Data Analytics MODERATOR: Mark McEvoy, President and Controls Advisor, McEvoy Management Consultants Inc.; Formerly Manager, Internal Audit, Canada Post Michael Snook, President and Chief Controls Enthusiast, Snook Management Consulting, Inc. Use of data analytics to understand and quantify risk, test controls and business processes Increasing control effectiveness with Data Analytics New skill sets and technology required Detecting inappropriate activity and fraud Impact of data analytics on controls Mark McEvoy is an experienced finance controls specialist, accountant, auditor and manager with more the 15 years of experience in transportation, government, resource, manufacturing and service sectors. His areas of specialty are ICFR programs and data analytics to identify and mitigate risks. In his various roles he has identified numerous weaknesses and helped build processes to address them. He has identified millions of dollars in both underpayments by clients and overpayments to suppliers.

5 WHO SHOULD ATTEND This In-depth Event Internal Controls Directors, Managers and Analysts Internal Audit Professionals Corporate Performance, Evaluation, and Accountability Personnel Risk Management Professionals REGISTER by phone, on-line, or in these 3 easy steps! 1 Print your name and contact information Mr./Ms./Mrs. Title Organization Name of Approving Manager Title Address City Province Postal Code Telephone ( ) Ext Fax ( ) address Company s main line of business Number of Employees: 2 Select your preferred payment method Prices subject to HST. Course for Groups of 3 + Course for Groups of 2 Course for 1 Registrant FULL PRICE $2,199 each $2,299 each $2,399 Accounting Personnel Assurance Services Advisory Services Quality Assurance Professionals Financial Services and Financial Compliance Personnel Register by April 7 $1,099 each $2,099 each $2,199 *Groups must register together at the same time to be eligible for group rates. Register by APRIL 7 to SAVE $200 off the regular course fee. Method of Payment: VISA MasterCard Cheque enclosed, payable to INFONEX Inc. Card Number: Exp. Date: / Signature: Please check box if you are GST/HST exempt Exemption # Location: Public Sector Internal Controls will be held at a convenient downtown location in Ottawa which could include the Ottawa Conference and Event Centre or the Radisson Hotel Parliament Hill. Detailed venue information will be forthcoming as it becomes available. Your Registration Includes: Registration fees include all course materials, continental breakfast, lunch, and refreshments. Parking and accommodation are not included. SPONSORSHIP, EXHIBITION, and promotional OPPORTUNITIES: If you would like to increase your visibility with senior risk and controls professionals you need to be at Public Sector Internal Controls. A limited number of sponsorship options are available. Contact our sponsorship department by telephone at , ext. 224, or by at sponsorship@infonex.ca. cancellation policy: Substitutions may be made at any time. If you are unable to attend, please make cancellations in writing and to register@infonex.ca or fax to no later than May 2, A credit voucher will be issued to you for the full amount, redeemable against any other INFONEX course and which is valid for twelve months (one year) from the date of issue. Registrants who cancel after May 2, 2017, will not be eligible to receive any credits and are liable for the entire registration fee. Confirmed registrants who do not cancel by May 2, 2017, and fail to attend will be liable for the entire registration fee. 3 SEND US YOUR REGISTRATION fax: register@infonex.ca telephone: GST/HST No. R website: mail: INFONEX INC. 360 Bay Street, Suite 900 Toronto, Ontario M5H 2V6 DISCOUNT CODE: 1247-W INFONEX reserves the right to cancel any event it deems necessary. In the unlikely event that a course, conference, or seminar is cancelled, INFONEX's liability is limited to paid registration fees; INFONEX will not assume any further liability for incidental costs including (but not limited to) hotel and air fare. INFONEX also reserves the right to change the date, location, and content for event(s) offered herein without further notice and assumes no liability for such changes. Visit for current program information. INFONEX is a registered business name of INFONEX INC.