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 December 6 IIA Meeting

Chapter Event
12/6/2013 11:00 AM
12/6/2013 3:00 PM
UPS World Headquarters |



Friday, December 6, 2013
Atlanta IIA Chapter Meeting

Program Agenda
11:00 – 12:00
Registration, lunch and networking
12:00 – 12:10
IIA Chapter Announcements – Connie Brown
12:10 – 1:00 PM
Dana R. Hermanson, Dinos Eminent Scholar Chair of Private Enterprise, Professor of Accounting, and Director of Research in the Corporate Governance Center at Kennesaw State University –
“Corporate Governance and Accounting Research: Implications for Internal Auditors”
This session examines key findings from recent corporate governance and accounting research and related implications for internal auditors. Topics will include the fraud-governance link, board composition, audit committees, compensation committees, nominating committees, and corporate governance in the post-SOX environment.
1:00 – 1:10PM
1:10 – 2:00PM
Lori Kaczynski, CPA, CIA, CGMA, Director of Internal Audit and Enterprise Risk Management at Printpack, Inc. -
“The Internal Audit Profession: Perspectives of the ‘Younger Generation’”
2:00 – 2:10PM
2:10 – 3:00
Dr. Sridhar Ramamoorti, Associate Professor, School of Accountancy & Director – Board Culture & Behavioral Dynamics, Corporate Governance Center at Kennesaw State University –
“Behavioral Forensics: Bringing Freud to Fraud”
Understanding the mind of the fraudster
Fraudster motivations: Anticipating and responding to their modus operandi
White-collar criminals as applied psychologists: Actual fraudster behaviors
Broad brush strokes: Future evolution of fraud and behavioral forensics
Speaker Bios –
Dana R. Hermanson, Ph.D.
Dinos Eminent Scholar Chair of Private Enterprise
Kennesaw State University
Dana R. Hermanson is Dinos Eminent Scholar Chair of Private Enterprise, Professor of Accounting, and Director of Research in the Corporate Governance Center at Kennesaw State University. Among the most prolific researchers in accounting, he has published in such journals as Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Journal of Accounting Literature, and Accounting Horizons. Dana is co-author of two COSO-sponsored studies, Fraudulent Financial Reporting: 1987-1997 and Fraudulent Financial Reporting: 1998-2007.
Dana was co-editor of Accounting Horizons and founding co-editor of Current Issues in Auditing. He was cited by Directorship magazine as one of the People to Watch in corporate governance in 2010. Dana and his co-authors received the 2008 Deloitte/AAA Wildman Medal, which recognizes research judged to have made or be likely to make the most significant contribution to the advancement of the public practice of accountancy. His work has appeared in such outlets as The Wall Street Journal and BusinessWeek.
Lori Kaczynski CPA, CIA, CGMA
Director, Internal Audit & Enterprise Risk Management (Compliance Officer)
Printpack, Inc. 

Lori Kaczynski is a certified public accountant and certified internal auditor with many years of experience in a variety of industries and roles in the areas of external auditing, internal auditing, controlling, transaction and technical accounting, financial reporting, analysis, compliance and ethics, enterprise wide risk management, and cash management.  Her previous experience includes responsibilities with several large multi-nationals, a Fortune 100 Company, and an international accounting firm.
She is currently Director, Internal Audit and Enterprise Risk Management for Printpack Inc. and is the Company’s Compliance Officer.  Printpack is located in Atlanta, GA, and develops innovative flexible, rigid, and medical packaging solutions.  In this position Ms. Kaczynski oversees the Company’s global audit, and risk strategies, including corporate compliance, enterprise risk management, and other key governance initiatives.  Ms. Kaczynski also sits on the Leadership Team of Printpack’s Women’s Network. 
She graduated summa cum laude with a B.A. in Accounting from Kennesaw State University (KSU) and currently serves on the KSU Accounting Department Academic Advisory Council and the Internal Audit Center Advisory Board.  She is a member the Institute of Internal Auditors and the local Atlanta Chapter where she currently serves on the Communications Committee.  She is also a member of the American institute of Certified Public Accountants.
Dr. Sridhar Ramamoorti
Associate Professor, School of Accountancy & Director—Board Culture & Behavioral Dynamics, Corporate Governance Center, Kennesaw State University
Sri Ramamoorti has a blended academic-practitioner background. He was originally trained as a Chartered Accountant in India, and became a CPA when he was a graduate student in the Accounting Ph.D. program at The Ohio State University. Subsequently, he transferred to the Department of Psychology, and earned a Ph.D. in quantitative psychology, also from Ohio State.  A 25-year member of the IIA, Sri was previously a professor of accounting at the University of Illinois, before re-entering public accounting practice. He has been a principal in the Professional Standards Group of Andersen Worldwide, Sarbanes Oxley Advisor for the EY National Advisory Practices (affiliated with the forensic & investigative practice), and a corporate governance partner with Grant Thornton.  Many ideas in this presentation now appear in his co-authored book, “A.B.C’s of Behavioral Forensics:  Applying Psychology to Financial Fraud Prevention and Detection” published by John Wiley & Sons (Ramamoorti, Morrison, Koletar & Pope, released on September 23, 2013).
In this presentation, Dr. Ramamoorti will highlight the relevance of the behavioral sciences to understanding the complex, multi-faceted phenomenon of fraud.  He will emphasize that, in the final analysis, understanding fraud requires more of psychology and psychiatry (behavioral forensics: “why do good people do bad things?”) than accounting and computer science (financial forensics, computer forensics: how the books are cooked, how cyberfraud is perpetrated and how to collect electronic evidence).  He will thus shift our focus from the instruments of fraud, to the motivations behind fraud perpetration. Specifically, he will argue that it is necessary to “think like a crook to catch a crook,” and that it is crucially important to get into the mind of the fraudster/white collar criminal and understand their motivations.  Such an approach will require a grasp of psychologist Michael J. Apter’s “reversal theory” as well as an appreciation of the “balance sheet basics of the mind”: the unconscious, the emotions, the defenses, and how they influence and drive human behavior. After all, every fraud involves one or more people behind it, and fraud is very much a human act.