general assembly 2014 - iiabel.be · gtag 13: fraud prevention and detection in an automated ......
TRANSCRIPT
GENERAL ASSEMBLYApril 25, 2014
The Institute of Internal Auditors Belgium vzw
1
2
AGENDA
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIABel board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
3
SOME PRACTICAL ASPECTS
▸Please switch off your mobile phone
▸ Connection possibility in the Hotel
▸ Question time
▸Drink & Lunch
4
THANKS TO OUR SPONSORS!
5
AGENDA
6
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIABel board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
ACHIEVEMENTS 2013
Presentation by Jean-Michel Cassiers, President IIA Belgium
7
DOCUMENTATION
Annual Report 2013
8
ACHIEVEMENTS 2013MEMBERSHIP EVOLUTION
9
ACHIEVEMENTS 2013MEMBERSHIP STRUCTURE
10
MEMBERSHIP TOP 10 MEMBERS IN 2013
11
TRAINING 2013
▸Number of training days given: 60 days (50 in 2012)▸Total: 181 participants (203 in 2012)▸30 training sessions held – 9 cancelled (11 in 2012)▸25 training sessions were given in English, 4 in French
and 1 in Dutch
TRAINING 2013
▸New training for 2013The following new training options were provided with succes:▸Communication and influencing skills for the Internal Auditor▸GTAG 8: Auditing Application Controls▸GTAG 10: Business Continuity Management▸GTAG 13: Fraud Prevention and Detection in an Automated
World▸ Introduction to Risk and Control of Cloud Computing
CERTIFICATION 2013
▸CIA: 589 +57▸CCSA: 101 + 3▸CFSA: 33 + 3▸CGAP: 120 + 27▸CRMA: 86 PER + 67
Total: 157 new certificates!
▸ Workshop in collaboration with Belrim on January 24The State of Risk Management Today: A workshop on the role of RiskManagers and Internal Auditors.
▸ Study Day in collaboration with the Institute of External Auditors on November 6The actors of the audit in the public and private sector: expectations and challenges
▸ New law regarding Private ResearchIIA Belgium, in collaboration with other professional organizations such as IFA, VBO/FEB & Febelfin, has taken action so that Internal Audit should beexcluded from the law regarding Private Research which would replace the law of July 19th 1991 concerning Private Detectives.
COMMUNICATION/ADVOCACY 2013
AGENDA
16
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIA board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
RESULTS 2013 AND BUDGET 2014
Presentation by Pascal Stroobant, CEO
17
FINANCIAL STATEMENTS 2013 & BUDGET 2014OPERATIONS IN EUROS
18
Financial recovery with a positive result of 7.656 euro versus a loss of 38.789 euro in 2012.
FINANCIAL STATEMENTS 2013 & BUDGET 2014OPERATIONS IN EUROS
19
FINANCIAL STATEMENTS 2013 & BUDGET 2014OPERATIONS IN EUROS
20
FINANCIAL STATEMENTS 2013 & BUDGET 2013OPERATIONS IN EUROS
21
FINANCIAL STATEMENTS 2013 & BUDGET 2014OPERATIONS IN EUROS
22
FINANCIAL STATEMENTS 2013 & BUDGET 2014 OPERATIONS IN EUROS
23
FINANCIAL STATEMENTS 2013 & BUDGET 2014 OPERATIONS IN EUROS
24
FINANCIAL STATEMENTS 2013ASSETS AND LIABILITIES IN EUROS
25
UNQUALIFIED AUDIT OPINION
26
AUDIT REPORT
▸Unqualified audit opinion received from our External Auditor : H. Van Cakenberghe and Partners.
Voting for : ▸Approval of Financial Statements 2013▸Approval of Budget 2014▸Discharge of the Board members ▸Discharge of Van Cakenberghe & Partners for 2013
This image cannot currently be displayed.
Vote with the tool!
27
AGENDA
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIA board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
28
5-YEARS MEMBERSHIP
148 members!
Congratulations!29
10-YEARS MEMBERSHIP: 26
▸ François Béfahy▸ Jacques Coucke▸ Etienne Coveliers▸ Emmanuel Crampon▸ Koen De Meyer▸ Dirk Debruyne▸ Ernesto Gigliotti▸ Kelly Hogan▸ Atila Kas▸ Arnaud Lauwers▸ LieveLens▸ François Lienart▸ Marc Naus
Congratulations!30
▸ Pieter Peremans▸ Patrick Risch▸ Joost Robbe▸ Bernard Ruijs▸ Dorine Van de Sande▸ Gratienne Van Droogenbroeck▸ Leo Van Loo▸ Stéphane Van Malderen▸ An Van Wesemael▸ Luc Verberckt▸ Willem Verstrepen▸ Maurice Walgraeve▸ Livine Willaerts
15-YEARS MEMBERSHIP: 14
▸ Koen Albers▸ Paul Bruyninckx▸ Hilde De Cremer▸ Luc Eerlingen▸ Marc Exelmans▸ Rudi Guldentops▸ Rudi Hex▸ Lieven Houben▸ Benoît Laloux▸ Ivan Marchand▸ Christine Orban▸ Bert Van Den Bogaert▸ Luk Van Wesemael▸ Chris Verdonck
Congratulations!31
20-YEARS MEMBERSHIP: 2
▸Rudi Cuypers▸Frank Sap
Congratulations!32
25-YEARS MEMBERSHIP: 1
▸Renaat Caluwaerts
Congratulations!33
30-YEARS MEMBERSHIP: 1
▸Wolfgang Blättchen
Congratulations!34
35-YEARS MEMBERSHIP: 3
▸Jos Dorssemont▸Arthur Konings▸René Vanderheiden
Congratulations!35
NEW CERTIFIED PEOPLE IN 2013
27 3 357
36
67
Jean-Michel CassiersPresident
Atila KasVice-President & Advocay
Mark DekeyserEduCom
Harold Van KoeckhovenSecretary & Best Paper
Erik ClaesQAS Com
Christian DaemsMembership
Jacques CouckeTreasurer & Publication Com
THANK YOU TO IIA BEL BOARD MEMBERS
37
THANK YOU TO IIA BELGIUM VOLUNTEERS
Also special thanks to IIA all volunteers and more specifically:
Members of the various Committees and Task Forces:▸Educom▸Advocacy & Communication▸Redaction▸JD Award ▸QAS
BEDANKTMERCI
38
BEDANKTMERCI
AGENDA
39
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIABel board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
KATTY TOSI
▸ Employer :▸ Integrale CCA (Insurance) ▸ Websitance SPRL (Tax & IT Consulting) ▸ Ecetia SCRL (Finance)
▸ Current Position :▸ Internal auditor and ISAE 3402 certification PM▸ Founder & CEO ▸ Member of the Board of Directors
▸ Certifications (if any): CIA and CFA in progress▸ Past experience : 10 years of auditing experience mainly with Ernst &
Young (valuation & business modelling) and running own business▸ Objectives :
▸ Be the representative of small businesses interests within the IIABel Board ▸ Promoting collaboration between professional institutes (IRE, IEC, CFA
Institute…)▸ Developing templates for Internal auditors for a specific industry or area▸ Promoting the internal audit profession through presentations and seminars in
Universities (For ex: executive seminars at HEC)
40
HAROLD VAN KOECKHOVEN
▸ Employer : AXA Bank Europe ▸ Current Position : Senior Internal Auditor▸ Certifications : CRMA – IIA Quality Assurance Reviewer – RFA –
Certified Internal Accountant IAB - CFE ▸ Past experience : Operational Audits in different Banking areas and
Companies AXA Bank – Auditor of the Pension Fund AXA Bank –Quality Assurance within AXA Belgium and other countries –Development of a QAR tool
▸ IIA activities : Past President (1999-2001) – Board Member – JD Award – Chair / Member Audit Committee ECIIA
▸ Objectives▸ Active participation in Committees: QAS – Membership – Advocacy and JD
Award and organization upcoming Conference▸ Represent IIA in other professional Organizations such as IAB (Committee
Accountants in Business) – IFA (Board)▸ Continue legal actions against project of law “Privaatveiligheid” and optimize
IIABel in regard to VAT modifications (for VZW –ASBL )
41
CATHELIJNE WILDEBOER
▸ Employer : Neutrale Ziekenfondsen - Les Mutualités Neutres▸ Current Position : Internal Auditor▸ Certifications : CIA, CCSA, CRMA▸ Past experience :▸Almost 10 years experience in various jobs in the Financial sector
(insurance) ▸Committee member of ‘Young Talent Network’ (2007-2008)▸Working in the Internal Audit profession since September 2009
▸ IIA activities : n/a▸Objectives :▸Contribute to the development of education▸ Increase the membership (growth)▸Develop collaboration with similar Institutes in neighboring countries
42
ERIK CLAES
▸ Employer: Daikin Europe N.V.▸ Current Position: Department Manager Internal Audit▸ Certifications: CIA, CCSA▸ Past experience:
▸ Internal audit since 1996 in different companies▸ Since 2003 internal audit responsible for the EMEA region in Daikin
▸ IIA activities:▸ Past President and member of the Board (1998-2007, 2012-2013)▸ First period
▸ Initiatives to drastically increase membership, set-up of round tables (small audit shops, government, benchmarking), initiative to hire a COO, member of the training committee
▸ Last period▸ Member of the Executive Committee▸ Responsible for Quality Assurance Committee
▸ Objectives:▸ Further help in imlproving the working of the institute▸ Take initiatives for improving experience sharing regarding continuous monitoring, risk
assessment/management, …
43
JACQUES COUCKE
▸Employer: BNP Paribas Fortis▸Current Position: Audit Manager (Private Banking)▸Certifications: CIA, CFSA, CCSA, CRMA▸Past experience:
▸ Senior Auditor, Belgolaise Bank▸ AS/IFRS Project Manager, Belgolaise Bank
▸ IIA activities:▸ Board member 2010 – 2013▸ Treasurer and member of the Executive committee▸ Responsible of the Redaction committee▸ Responsible of Certifications
▸ Objectives:▸ Carry on chairing the Redaction / Publication committee▸ Supervise the quality of information and communication▸ Promote certifications
44
CHRISTIAN DAEMS
▸Employer : Ethias S.A.▸Current Position : Chief Internal Audit since 2002▸Certifications : Master in Internal Auditing, UCL - CRMA▸Past experience : Internal auditor, Ethias S.A. (1996 to 2002)▸ IIA activities :
▸ President of the Membership Committee▸ Volunteer in Solvency II Workgroup, 2010/2012
▸Sub-project leader : Audit programs ▸Sub-project member : Setting up an internal audit commission within Assuralia
▸Objectives :▸ Go on with current activities : Membership Committee▸ Promote the profession in universities▸ Be part of the education program
45
JEAN-MARC DE L’ARBRE
▸ Employer: Delcredere | Ducroire▸ Current Position: Group Internal Auditor▸ Certifications: CIA, CISA▸ Past experience:
▸ 08/2004-12/2006: Banque de Luxembourg – Internal Auditor▸ 01/2007-12/2011: ING Group – Audit Supervisor▸ 01/2012-09/2013: SMBC Brussels Branch – Head of Internal Audit▸ 10/2013-now: Delcredere | Ducroire – Group Internal Auditor
▸ IIA activities: ▸ 2005-2006: IIA Luxembourg – Members Database Management▸ Since 2011: Member of the Redaction Committee – Compass magazine
▸ Objectives:▸ develop Internal Audit visibility in Belgium and new personal skills;▸ improve IIA Belgium interaction with other IIA chapters and Partners;▸ promote the IIA Three Lines of Defence Model position paper.
46
MARK DEKEYSER▸ Employer : KBC Group NV – 23 years in service▸ Current Position : Audit Process Manager – Internal Auditor▸ Certifications : CISA – ISACA, Master in Computer Audit – UAMS ▸ Past experience :
▸ Project Leader Y2K, Euro introduction▸ Head of Corporate Actions (shares)▸ IT Auditor▸ Audit instructor
▸ IIA activities :▸ Board member 2012 – 2014▸ Chairman of the Education Committee▸ Member of Quality Assurance Committee▸ New IIABel Website (October 2013)▸ Teaching Audit trainings ▸ Global Council (March 2014)
▸ Objectives :▸ Continue current responsibilities▸ Incorporate IIA Global’s strategic changes
▸ Closer collaboration with Risk Management▸ Implementation of the new IPPF (The Standards)
▸ To be more involved in Advocacy 47
ATILA KAS
▸ Employer : Generali Belgium (Expat in Paris, 1/5 working day in Brussels)▸ Current Position : Audit Manager - Europ Assistance Group (Paris, Expat)▸ Past experience :
▸ External auditor, KPMG (3,5 years)▸ Chief Auditor Generali Beglium (10 years)▸ Teacher for IIA (CIA Part 3) & Introduction to financial audit (2008-2012).
▸ IIA activities :▸ Board member since 2010; Vice-President (2012-2014)▸ Chair various committees : Fraud in the financial sector committee (2008-2010), Insurance
platform for Solvency 2 (2010-2012), advocacy (2012-2014), ▸ Active member within the Governance committee (2006), Executive Committee (2008-
2012), ▸ Representing IIA Belgium : a) IIA Global (2012 & 2013), b) ECIIA, Insurance working group
on SII evolution (2013-2014) & c) “Académie des sciences techniques comptables & financières-section belge”
▸ Co-responsible for the CAATS event (2011 & 2012) ▸ Objectives :
▸ Strategy : Ensuring concrete implementation of the Strategic Plan (BOD & ExCo)▸ Advocacy : Ensuring proper relation with IIA Global, ECIIA ▸ Accounting : Support on optimization of the accounting process (In progress)
48
BENOÎT LALOUX
▸ Employer : Société Régionale Wallonne du Transport (groupe TEC)▸ Current Position : Internal Audit Director▸ Past experience :
▸ 15 years experience in internal audit▸ Teacher in internal control, audit at ICHEC – IIA – IFE▸ Leader of an informal group of French speaking public sector responsibles in
internal auditing▸ IIA activities :
▸ Trainer for public sector▸ Volunteer : organization of the conference for public sector in 2012
▸Objectives :▸ Promote and advocate the profession▸ Participate actively to the management of IIA Belgium ▸ Organize a conference for public sector ▸ Develop synergies with universities, high schools and other professional
associations
49
PHILIP MARISCAL
▸ Employer : Belgian Court of audit▸ Current Position : senior auditor IT▸ Other experience :
▸ Senior financial auditor BCA▸ Teacher Internal Control ICHEC▸ Teacher internal audit public sector Kluwer▸ Expert internal audit and internal control OECD▸ Expert environmental audit Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)▸ Expert Fiscal management ADETEF agency for international technical cooperation of the
economic and financial Ministries, and of the Ministry for Sustainable development (France). ▸ IIA activities :
▸ Chairman of the Executive Committee 2012-2014▸ Volunteer for 5 years▸ Speaker UFAI (Abidjan, Ouagadougou, Alger, Tunis)▸ Organizing and coordinating events and workshops
▸ Objectives :▸ Promote the presence and role of the IIA▸ Promote the governance in the public sector▸ Promote collaboration between internal and external auditors
50
SOFIE MARTENS
▸ Employer : GDF SUEZ ▸ Current Position : Quality and Operations Manager Internal Audit,
GDF SUEZ Energy Europe ▸ Certifications (if any): Master class Internal Auditing ( UAMS) ▸ Past experience : 15 years experience in Internal Audit (Sidmar,
ArcelorMittal,GDF SUEZ) ▸ Objectives :
▸ Promote IIA Belgium by making it more visible, accessible and interactive▸ Launch initiatives to stimulate sharing between internal auditors ( e.g by Round
Tables, ..)▸ Promote and play an active role in the External Quality Assessments offered by
IIA Belgium
51
VOTE
▸ Vote for Erik Claes▸ Vote for Jacques Coucke▸ Vote for Christian Daems▸ Vote for Mark Dekeyser▸ Vote for Jean-Marc De L’arbre▸ Vote for Atila Kas▸ Vote for Philip Mariscal▸ Vote for Benoît Laloux▸ Vote for Sofie Martens▸ Vote for Katty Tosi▸ Vote for Harold Van Koeckhoven▸ Vote for Cathelijne Wildeboer
52
COFFEE BREAK
53
AGENDA
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIA board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
54
AGENDA
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIA board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
55
AGENDA
56
8:30 – 9:00 Registration and welcome coffee9:00 – 9:05 Opening - Jean-Michel Cassiers, President9:05 – 09:20 Achievements 2013 - Jean-Michel Cassiers, President9:20 – 10:00 Results 2013 and budget 2014 - Pascal Stroobant, CEO
Presentation of the financial statements 2013 and Audit report - Approval & dischargePresentation of the budget 2014 - Approval
10:00 – 10:10 Recognitions10:10 – 10:45 Presentation and election of the candidates of the IIA board of Directors10:45 – 11:15 Coffee break11:15 – 11:35 Jos Dorssemont Award - Harold Van Koeckhoven11:35 – 12:15 « Internal control, more than a compliance exercise; overview the 12
principles of the ICIB Position Paper » - Yves Dupont, President ICIB12:15 – 12:30 Presentation of the election results12:30 – 13:00 Cocktail13:00 – 14:30 Lunch
THANKS TO THE IIABEL TEAM
Sylvie Cindy
THANK YOUThank you for coming
&Enjoy the drink & the lunch!
58