Overview:
Planning, Monitoring and Communicating about internal audit assurance and advisory services is a critical part of effectively performing internal audit. This session will cover concepts for these processes from both the 2017 International Professional Framework and the 2024 Global IIA Framework. Both sets of frameworks provides strategic guidance and are critical for internal auditors to understand. Executing planning, monitoring and communicating are primarily covered in the new standards under Domain V
NOTE: the IIA released an update to the standards in January 2024. these standards titled "the internal audit global standards" will supercede the IPPF and become effective in January 2025. until that point, the IPPF standards are still in place.
Areas Covered in the Session:
Who Will Benefit:
Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.
Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.