EEI / AGA INTERNAL AUDITING COMMITTEE. June 26, 2017
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1 EEI / AGA INTERNAL AUDITING COMMITTEE June 26, 2017
2 Agenda Welcome and Logistics Introductions Expectation of Members Subcommittee Updates Audit Department Survey Results 2
3 Goals and Objectives Provide a forum for exchanging ideas on matters relevant to the CAE, including audit committee and senior management communications, audit department strategy, current and emerging risks, audit department infrastructure, audit methodology and execution. Provide input to EEI/AGA for inclusion in responses to proposed rulemakings and proposed changes to industry-related issues. 3
4 Expectations of Members Network with other CAEs Let s Talk Auditing participation it s not too late Subcommittee participation Sharing ideas and experiences Confidentiality of proprietary information Communication of your needs 4
5 Subcommittee Key Initiatives Leadership and Annual Meeting Subcommittee Internal Auditor Training Quality Assessment Subcommittee Environmental Health and Safety Audits Continuous Auditing/Continuous Monitoring Internal Audit Department Benchmarking Data 5
6 2017 Leadership and Annual Meeting Subcommittee Comprised of current Chairs & Vice Chairs, and past Chairs: Chairs: Derek Butler, AGA Stephen Cairns, EEI Past Chairs: Ron Smith Heidi Humbert Support: Joe Martin, AGA Vice Chairs: Andy Reis EEI David Dougher, EEI Develops the annual meeting agenda and acts as an advisory council for selecting new leadership for the committee and works with EEI and AGA on emerging topics. 6
7 Internal Auditor Training Subcommittee Chair: Lee Katz Committee Members: Derek Butler, Chris Pezzola, Pete Parillo, Ron Smith, Heidi Humbert, Andy Reis Committee Overview: Annually, the Internal Audit Training Committee, comprised of several member company CAE s as well as EEI/AGA staff, develops the agenda and arranges for speakers for the Annual Utility Internal Auditor s Training Course. 7
8 This Year s Training Location: Minneapolis Date: August Selected Topics: Strategic Ethical Leadership Cynthia Cooper (Extraordinary Circumstances: The Journey of a Corporate Whistleblower) Gas and Electric Industry Update General Cloud computing Risks and Related Audit Steps ERP Audits - Segregation of Duties in Key Systems Data Analytics Construction Auditing Fraud Risks Industry Specific Operator Qualifications Auditing Electric Operations Third-Party and Vendor Management Leak Management and Using Data Analytics 8
9 We Need Your Leaders and Team Members to Attend Benefits of Training: Tailored towards industry risks and issues Meet contacts from peer companies Enhance networking opportunities Ability to lead in some sessions Earn CPE credits 9
10 Quality Assessment (QA) Subcommittee Committee Chair: Lee Katz Committee Members: Jim Tompkins Heidi Humbert Patrick Edwards (rolling off) David Dougher 10
11 Peer Reciprocal Quality Assessment Program The QA Subcommittee coordinates member companies participation in a peer reciprocal QA program. The IIA provides a leader for the review team, and the QA Subcommittee solicits and coordinates representatives from member companies to serve on the review team. The participating companies in the QA program agree to supply, at a minimum, the equivalent amount of team member resources received by no later than one year from the date of the member companies next QA. 11
12 Benefits of Using Peer Reciprocal Program Benefits Participating Companies Share best practices with peer companies, and it promotes knowledge sharing. Benefits Participating Team Members Provide industry experience to the assessment team which mitigates the learning curve and improves the value of recommendations. Discounted fee for the assessment due to the use of volunteer resources. Reap the benefit of enhancing their knowledge of audit standards and developing peer contacts. Using IIA peer reciprocal program alleviates concerns of cross-selling of services. Team members receive CPE credits at a low cost. 12
13 We Would Like More Companies To Participate No assessments scheduled yet for 2017 Examples of companies who have previously participated in the program: 13
14 Peer to Peer to Readiness Program New Program Idea and Administrator Extend current QA program to also include a Peer-to- Peer Readiness Assessment program Evaluating use of a third-party firm to administer Peerto-Peer Readiness Assessment program and existing QA Program. Proposals received from: Honkamp Krueger & Co. Apex GRC Next Steps Include: Determine EEI/AGA member company interest in new program and administrator Evaluate third party proposals and determine annual program fees Determine funding mechanism for program 14
15 Environmental Health and Safety Audits Chair/Primary CAE Contact: Vacant Internal Audit has a collaborative working relationship with the Environmental Health and Safety Task Force, which is part of the Environmental Policy group at EEI. Notifications of events are sent out to Internal Audit Committee members, some of whom now participate. If we desire environmental audit research, we will forward it to the Task Force for consideration and feedback to our Committee. Anyone interested in being the primary CAE contact with the Task Force? EEI members may contact the Task Force: Richard Bozek rbozek@eei.org Bozek Edison Electrical Institute (202)
16 Continuous Auditing /Continuous Monitoring (CA/CM) Subcommittee Coordinator: Heidi Humbert CA/CM addresses the use of data analytics to increase the scope or coverage of audit testing/transaction monitoring. The group is comprised of IT auditors and the objective is to share best practices and applications. An initial survey of member companies was performed in 2010 and updated in 2012 to determine where companies were on the maturity model and to inventory tools being utilized and routines that had been developed. The subcommittee has periodic teleconferences to discuss issues and share successes. Implemented LinkedIn Group: - Closed group focused on collaboration - EEI / AGA Internal Audit / Data Analytics professionals only - No Professional Service Providers - 27 Members as of May 2015 Jim Menard with Exelon (James.Menard@exeloncorp.com) has agreed to be the Committee lead this year 16
17 Internal Audit Department Benchmarking Chair: Ron Smith Annually, Committee Leadership facilitates a web based utility staffing and audit process survey for member companies. See separate slide deck on this year s survey. 17
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