7:15 – 8:00

Registration and Continental Breakfast

8:00 – 8:10

Welcome and Announcements

Rich Arrow  – Chair WIAF, Marin County Auditor-Controller, San Rafael, California

8:10 – 9:30

A Panel Discussion on Emerging Issues and Challenges Facing South Pacific Public Auditors

Mike Sablan, Public Auditor, Commonwealth of the Northern Mariana Islands

Doris Flores-Brooks, Public Auditor, Guam

Ben Privitt, Insular Areas Field Liaison – Pacific,
Office of Inspector General, U. S. Department of the Interior, Guam
 

9:30-9:45           

Networking Break

9:45 – 10:45

You Want Me To Attest To What?  A Primer on GAGAS Attestation Standards 

The 2003 Yellow Book introduced new standards for performing a government attestation which are in addition to the AICPA's Statements on Standards for Attestation Engagements.  We will discuss the nature of an attestation, incremental standards and case study reporting examples.

Paul Kinney
Assistant Director, U.S. Government Accountability Office, Denver, Colorado
 

10:45–11:00           

Networking Break

11:00 –12:15

Developing and Retaining Audit Staff: The Essentials of Professional Development  

Robin Hunt, Deputy Asst. IG for Hazardous Material, Security and Special Programs, U.S. Department of Transportation, San Francisco, CA

Steve Jue, Assistant Director, U.S. Government Accountability Office, Seattle, Washington

Sam McCall  City Auditor, Tallahassee, Florida   
 

12:15 -1:30           

Lunch

1:30 – 2:30

Anatomy of a Fraud

This session explores—using audience volunteer participants to play key roles in the case—a case study that demonstrates the importance of having a sound system of internal control.  It quickly becomes obvious that internal control procedures were either missing or broke down in several important areas.  But, were more sinister forces at play?  Who had motive, access, opportunity?  Did someone steal $177,000?  If so, who did it?  Participants will have the opportunity to cross-examine the key suspects in the case in order to arrive at The Truth.

David L. Cotton, CPA, CFE, CGFM
Managing Partner, Cotton & Company LLP
 

2:30 – 2:40

Networking Break

2:40 – 3:20

Anatomy of a Fraud (continued)
 

3:20 – 3:30

Networking Break
 

3:30 – 5:00

Roundtables:
 

Performance Audits Roundtable
 

Financial, Compliance, & IT Audits Roundtable
 

5:00 – 6:30

Reception
 

7:15 – 8:00

Continental Breakfast

8:00 – 9:30

Developing Audit Report Messages: Some Breakthrough Strategies

One of an auditor’s most difficult tasks is finding an effective way to present weeks or months of analytical work.  This workshop will cover several innovative approaches to organizing ideas, whether working in a team or on your own.  The presenter is a report “coach” who has been helping audit organizations with this task for more than 20 years. 

Stan Stenersen, Senior Communications Analyst, U.S. Government Accountability Office, Seattle, Washington
 

9:30–9:45
 

Networking Break

9:45 – 10:45

Developing Report Messages (continued)
 

10:45–11:00
 

Networking Break

11:00–11:55

Developing Report Messages (continued)
 

12:00
 

Closing Remarks/Adjournment