AUDIT ANALYTICS AUDIT

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AUTHOR BIOGRAPHIES management. Prior to joining academia, Catherine was an accountant in the financial services industry. Hörður Már Jónsson Partner, Expectus Hörður Már Jónsson is a management consultant at Expectus with more than 15 years of experience in information technology focusing on business intelligence, financial planning, and continuous monitoring. Hörður’s unique background, combining IT and management consulting, enabled him to develop a unique continuous monitoring solution, exMon. Hörður has a B.Sc. in computer science. Glen Laslett, CA, CIA Retired, Metcash Ltd. Glen Laslett has recently retired as group business assurance manager at Metcash Ltd. Glen’s areas of business expertise include risk, internal audit, continuous assurance, and process management. Glen has a particular interest in continuous monitoring (CM) and, during his 14 years at Metcash, developed an extensive CM framework that delivered substantial benefits to the business. The resulting CM framework comprises more than 100 fully automated routines that deliver evidence of potential control breakdowns and transactional anomalies to the business and subsequently monitors their remediation. Prior to joining Metcash, Glen worked in the financial services and hospitality industries. Glen is a chartered accountant and a certified internal auditor. Ann Medinets, PhD Professor, Rutgers University Ann Medinets received her MBA and PhD from Rutgers University. She teaches courses in managerial accounting, intermediate accounting, cost accounting, and corporate governance at Rutgers. Her research interests include resource allocation, management information systems, and shareholder rights. Daehyun Moon, CPA PhD Student, Rutgers University Daehyun Moon is currently a PhD student in accounting information systems at Rutgers University and teaching accounting courses at University of La Verne. He earned a bachelor’s degree in accounting from xxi
AUDIT ANALYTICS AND CONTINUOUS AUDIT:LOOKING TOWARD THE FUTURE Indiana University Bloomington and an MBA in finance from Indiana State University. He holds a CPA certificate in Illinois. Eduardo Hiroyuki Miyaki, CIA, CCSA, CFSA Managing Director of Internal Auditing, Itaú Unibanco Holding Eduardo Hiroyuki Miyaki is currently the managing director of the Internal Auditing function at Itaú Unibanco Holding, responsible for auditing investment banking, treasury, corporate, and small to midsized enterprise operations and its international unities (retail and corporate). He coordinates all continuous auditing initiatives at the bank. Prior to his experience as internal auditor, he coordinated the implementation and managed the Anti-Money Laundering Program at Banco Itaú S.A. He holds a degree in civil engineering; a specialization in financial management at Fundação Getulio Vargas; and an MBA in finance and international business at New York University, Leonard Stern School of Business, USA. He also holds CIA, CCSA, and CFSA certifications. Nilton Sigolo Research Fellow, Rutgers Business School Nilton Sigolo is a fellow at the Rutgers Business School’s CAR Lab and worked for 35 years at the internal audit of Unibanco and Itau-Unibanco in Brazil. During the last 13 years, he headed the continuous auditing department. He participated in the Brazilian’s Bank Association (FEBRABAN) New Bank Auditing Concepts task force and book in collaboration with Deloitte. He has published in the Internal Auditor and has performed recently a set of independent audits of different nature. Sindri Sigurjónsson Partner, Expectus Sindri Sigurjónsson is a management consultant at Expectus. He has worked with some of the largest companies in Iceland focusing on strategy, performance management, financial planning, business intelligence, and business process re-engineering through the use of CM. He has more than 15 years’ experience in assisting companies in streamlining their processes and improving their performance. Previously he was the director of business development at Shell Iceland, where he implemented CM, and executive director of production development at Actavis. Sindri has a M.Sc. in operational research and B.Sc in industrial engineering. xxii
Page 1 and 2: AUDIT ANALYTICS and CONTINUOUS AUDI
Page 3 and 4: Notice to Readers Audit Analytics a
Page 6 and 7: TABLE OF CONTENTS Preface Acknowled
Page 8 and 9: CONTENTS 3 Evolution of Auditing: F
Page 10: CONTENTS B Page Implementing Contin
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Page 16 and 17: AUTHOR BIOGRAPHIES Abdullah Alawadh
Page 18 and 19: AUTHOR BIOGRAPHIES He is a passiona
Page 20 and 21: AUTHOR BIOGRAPHIES AICPA Assurance
Page 24 and 25: AUTHOR BIOGRAPHIES Trevor R. Stewar
Page 26: PART I Essays 1
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ESSAY 4 Reimagining Auditing in a W
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ESSAY 4: REIMAGINING AUDITING IN A
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PART II Case Studies 145
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CASE STUDY B Implementing Continuou
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CASE STUDY B: IMPLEMENTING CONTINUO
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CASE STUDY D Implementing Continuou
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AICPA Assurance Services Executive
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