1. finance
2. accounting and auditing

2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Tuesday
April 7, 2015
3:00 – 6:00 PM
WRK-1
Harnessing the Power of Continuous Auditing
Robert L. Mainardi, CFSA, CRMA
President
Mainardi & Associates, LLC
In this session, participants will:
• Learn how to define and explain continuous auditing.
• Identify ways to differentiate continuous auditing and continuous monitoring.
• Review the three phases of the continuous auditing methodology.
• Implement techniques for effectively reporting continuous auditing.
• Share the critical management conditions required to effectively implement the
methodology.
Robert Mainardi started his own consulting company after 21 years in the internal audit
profession within the financial services industry. Previously, Mainardi was the vice
president of internal audit for the Penn Mutual Life Insurance Co and also served as a
senior audit manager for The Vanguard Group. A professional speaker and consultant,
his book Harnessing the Power of Continuous Auditing will serve as the basis of this
workshop. Mainardi has served The IIA as a faculty member for more than 20 years and
as a speaker at numerous IIA events including the All Star Conference. He has earned
the Six Sigma Green Belt certification and the Qualification in Control Self-Assessment.
and is certified to perform Quality Assessment reviews
Learning Level: Intermediate
Learning Field: Auditing
Wednesday
April 8, 2015
8:30 – 9:45 AM
GS 1 The Price of Greatness is Responsibility
Robert Rudloff, CIA, CRMA
Senior Vice President
MGM Resorts International
Session details to be uploaded soon
Bob Rudloff is a 30-year veteran of the gaming industry. Prior to joining MGM Resorts
International, he was director of Internal Audit Services with PricewaterhouseCoopers.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Rudloff is a recognized leader in the internal audit profession and has held positions of
leadership within The IIA at the local and international levels for more than 20 years. He
is also a frequent speaker on ethics, internal auditing, fraud and gaming industry topics
at local and national conferences and seminars. Rudloff has been an adjunct instructor
in accounting for the University of Nevada, Las Vegas, and an adjunct instructor in
business, accounting, and auditing at Richard Stockton State College and Atlantic
Community College in New Jersey.
Learning Level: Intermediate
Learning Field:
Wednesday
April 8, 2015
10:15 – 11:30 AM
CS 1-1
Reading the Players Like a Book
Raven Catlin, CIA, CFSA, CRMA
Speaker and Trainer
Raven Global Training
In this session, participants will:
• Identify five classic types of people.
• Learn how to read and understand more about reading the players you
encounter.
• Dig into 90 years’ worth of scientific research on player behavior.
• Gain advantages to win over players, build relationships, and reap winnings.
Raven Catlin is an internationally recognized expert, speaker, and consultant in internal
auditing. She has more than 15 years of auditing and seminar facilitation experience.
Before starting Raven Global Training, Catlin was a consultant for Experis and a senior
manager at Protiviti. She held internal audit positions with Freddie Mac, Bank of
America, and Philip Morris. Catlin is a contributing author to The IIA’s CIA Learning
System.
Learning Level: Beginner
Learning Field: Personal Development
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
CS 1-2
Behind the Curtain: An Industry Regulators Panel
Moderator:
Bryant Richards, CIA, CRMA
Director of Corporate Governance
The Mohegan Tribe
Panelists:
Michael Eaton, CIA
Director of Audit and Regulatory Compliance
Maryland Lottery and Gaming Control Agency
Paul Resch
Director, Bureau of Gaming Operations
Pennsylvania Gaming Control Board
Shirley Springer
Chief - Audit Division
Nevada Gaming Control Board
In this session, participants will:
• Share hot topics and concerns from various jurisdictions.
• Understand how regulators see themselves fitting into the success of casino
operations.
• Identify lessons learned regarding how internal audit departments can better
interact with regulators.
Bryant Richards brings more than 17 years of experience to his role in which he is
responsible for the internal audit, compliance, and record retention departments.
Richards is a Visiting Assistant Professor and department co-chair of the hospitality
management program at Nichols College.
Michael Eaton was promoted to his current role in 2013, responsible for researching
and drafting regulations, managing the gaming divisions audit function that has
oversight over all video lottery and instant bingo facilities, and managing the gaming
divisions’ table game oversight function. From 2005 to 2013, Eaton served as the
organization’s audit manager where he managed the internal audit department and the
gaming divisions audit function. Previously, he served as an audit senior in KPMG’s
Risk Advisory practice.
Paul Resch oversees and directs the performance of regulatory compliance audits and
the review of accounting and internal controls for the Pennsylvania Gaming Control
Board. Resch joined the PGCB in 2006 and has played a key role in the licensing,
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
startup, and ongoing regulatory oversight of the Commonwealth's 12 casinos. Prior to
joining the PGCB, he served as executive director for a legislative leader in the
Pennsylvania House of Representatives during the passage of the Gaming Act.
Shirley Springer joined the organization as an auditor in 1985 and held positions of
increasing responsibility until being appointed to her present position in 2012. Her
responsibilities include overseeing all aspects of the board’s audit processes and other
functions performed by the Audit Division.
Learning Level: Intermediate
Learning Field: Regulatory Ethics
CS 1-3
COSO 2013: What Happened?
Moderator:
Robert B. Hirth
Chairman
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Panelists:
Cheryl Kondra, CIA
Vice President of Internal Audit
Pinnacle Entertainment
Kristin Atwater
SVP, Internal Audit
Global Cash Access
Ryan Cupersmith
Partner
Ernst & Young LLP
Thomas Donohue
Director
Deloitte & Touche LLP
In this session, participants will:
•
•
Talk about companies that made the transition to the 2013 framework for their
2014 Sarbanes-Oxley work.
Discuss various approaches to the transition and some real-life experiences.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
•
•
Review how the audit of ICFR changed and issues and difficulties that arose
during the transition.
Share lessons learned and discuss suggestions for improvement.
Bob Hirth serves as COSO Chair and was unanimously elected by the board of its
sponsoring organizations to serve a three year term beginning June 1, 2013. His
experience includes all of COSO’s mission disciplines: ERM, internal control, and fraud
deterrence. Hirth has worked on assignments and made presentations in over 15
countries, serving more than 50 organizations and working with board members, C-level
executives, finance and accounting personnel, accounting firm partners, and
employees. Most recently, Hirth served as a senior managing director of Protiviti, and
before that, he was executive vice president, global internal audit and a member of the
firm’s executive management team. In 2012, Hirth was appointed to serve a two-year
term on the Standing Advisory Group of the Public Company Accounting Oversight
Board (PCAOB). Hirth is a recognized leader in the internal audit profession, serving as
IIA Research Foundation trustee and Service Provider committee member. In 2013,
Hirth was inducted into The American Hall of Distinguished Audit Practitioners.
Cheryl Kondra has nearly 20 years of experience in the gaming industry. Her
responsibilities include leading the company’s internal auditing activities, including the
assessment of Internal Control over Financial Reporting (ICFR), Sarbanes-Oxley,
enterprise risk management, IT audit services, consulting, regulatory compliance and
operational audits.
Kristi Atwater is responsible for the audit of the company's Sarbanes-Oxley, enterprise
risk assessment and operational audits. She previously was the chief audit officer at
Spherion Corporation. Prior to that Atwater served as director of audit at Tropical
Shipping, Alamo, and National Car Rental. At Alamo and National Car Rental she also
served as customer service director and finance director.
Ryan Cupersmith is the technical advisor on U.S. Securities and Exchange
Commission matters, stock compensation, accounting for variable interest entities,
equity transactions, revenue recognition and business combinations for clients including
Wynn Resorts, Limited, Ameristar Casinos, Trump Entertainment Resorts, Majestic Star
Casino, Pinnacle Entertainment, Palms Casino, Station Casinos, and Aristocrat
Technologies. He returned to the Las Vegas office in 2009 after serving a three-year
rotation with EY’s Hong Kong office, assisting in the coordination of the company’s
gaming services in the Far East and Australia.
Tom Donohue is the leader of the Deloitte Las Vegas Advisory practice, which provides
services allowing clients to better measure manage and control risk to enhance the
reliability of systems and processes throughout the enterprise. He primarily serves
gaming clients, including several Fortune 500 clients based in Las Vegas. Donohue has
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
been a lead instructor for The IIA, Information Security and Controls Association, and an
adjunct professor at the University of California at Irvine.
Learning Level: Advanced
Learning Field: Auditing
Wednesday
April 8, 2015
12:45 – 2:00 PM
CS 2-1
Tangling With Technology
Grant A. Houle, CIA
Manager
The Mohegan Tribe
In this session, participants will:
• Explore business risks in IT operations and IT risk in business operations.
• Understand coverage through an alignment of existing regulations, controls, and
audit plans.
• Foster an active dialogue, without IT expertise, to deliver value to both operations
and the audit committee.
• Discover how to use a framework as a knowledge repository to better understand
IT threats and opportunities.
Grant Houle has more than 11 years of professional experience in accounting, auditing,
and financial management, including seven years in gaming at Mohegan Sun. He
manages the governance team, responsible for compliance and operational audits
across IT and business units. In addition, he managed the operational accounting team
for two years, overseeing gaming, hotel, and inventory accounting. Prior to Mohegan
Sun, Houle was the associate vice president of operations and finance with Ticket
Network, a start-up company in the secondary ticket market
Learning Level: Beginner
Learning Field: Auditing
CS 2-2
The Risks of Gambling in the Shadows (of Your IT Cloud)
Gary Miller, CIA, CCSA, CRMA
Manager, IT Risk & Security Assurance
PwC
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this session, participants will:
• Learn the importance of centralized IT control of SaaS solutions within the
enterprise.
• Explore best practices for the assessment of all shadow IT applications, including
SaaS, and organizational hurdles facing centralization.
• Examine data security considerations of SaaS deployments, including
encryption, access control, user authentication (including 2FA), and data breach
liability considerations within SaaS vendor contracts.
Gary Miller assist clients with assessing and improving their IT risk and security
capabilities, including reviews of security program maturity and a multitude of
compliance requirements. He was previously responsible for the delivery of managed
security services and infrastructure security operations, and also specializes in
information security risk management. Miller has worked in the audit, risk, and security
departments of several large organizations within the health care, manufacturing, retail,
education, consulting, and business services industries.
Learning Level: Intermediate
Learning Field: Auditing
CS 2-3
Construction Activities: Audit Strategies
Nicholas DiMola
Principal
Quality Plus & Associates
Paul Flora
Co-owner/Principal
Quality Plus & Associates
In this session, participants will:
• Identify which projects should be audited and the elements that should be
considered when designing audit work plans.
• Develop strategies to minimize risk in each phase of the life cycle.
• Establish audit approaches that mitigate opportunities for contractor overcharges
and improve contractor oversight and compliance, thus mitigating opportunities
for fraud.
Nicholas DiMola is the cofounder and a principal at Quality Plus & Associates (QP&A),
an internal audit service firm. Established in 2007, QP&A specializes in performing
reviews of internal audit functions and activities, as well as providing internal audit
training. DiMola has more than 35 years of financial and internal audit experience in the
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
transportation and government sector. He served more than 20 years as the chief audit
executive for the Metropolitan Transportation Authority (MTA) and six years as vice
president and chief financial officer for the MTA Long Island Rail Road. He currently
serves as a member of the IIA New York Chapter Board of Governors and was a past
president of the chapter. He is active with The IIA’s international committees, where he
has served as chairman of the Professional Conferences Committee.
Paul Flora is a career internal auditor with 40 years in the profession. He has broad
financial services experience having spent 23 years between two major international
banks, and 14 years with AXA Equitable Life Insurance Company as its CAE. Flora is
the past president and currently serves on the board of governors of the IIA NY
Chapter.
Learning Level: Advanced
Learning Field: Auditing
Wednesday
April 8, 2015
2:30 – 3:45 PM
CS 3-1
Lessons Learned From Non-gaming Hotel Internal Audit Departments
Moderator:
Gina St. George
Senior Manager
Moss Adams LLP
Panelists:
Roy Cupler
Partner
Washington Lodging Association Board Member
Heiko Giesberg
Director, Financial & Operational Audit
Loews Corporation
Kevin Lebovitz, Jr., CIA
Senior Internal Auditor
Mashantucket Pequot Tribal Nation / Foxwoods Casino
Matthew Rogers
Associate Director, Data Analytics
Starwood Hotels & Resorts Worldwide, Inc.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this presentation, participants will:
• Learn how internal audits in commercial hotels differ and to evaluate whether to
include their best practices.
• Understand the top data analysis techniques used by large hotel chains.
• Discuss the differences and similarities between patron reward points and player
comp programs.
• Ask questions of industry leaders related to hotel risks and controls.
Gina St. George has more than 20 years of combined public accounting, hospitality
and gaming industry experience, to include controller for a tribal gaming hotel and
casino, financial and compliance auditor, and restaurant manager. Her experience
includes auditing and financial reporting, compliance with state and federal regulations,
forensic accounting and developing and implementing operational and accounting
internal controls. St. George serves as the lead on gaming and hospitality consulting
engagements including external and internal audits, forensic and fraud investigations,
control system improvement, and operational assessment projects.
Heiko Giesberg oversees operations and financial audits as well as performing special
projects. He has more than 15 years of professional experience that includes serving as
a forensic investigator for the New York County Office of the District Attorney, auditor for
Tyco International, public accountant for KPMG and other CPA firms
Kevin Lebovitz has more than 15 years of tribal government audit and gaming industry
experience including auditing gaming and non-gaming operations; Tribal government
operations and businesses; and compliance with tribal, state, and federal regulations,
including Title 31. Lebovitz has responsibility for compliance reviews, general control
reviews, process mapping, risk assessment, performance and process improvement,
operational assessment projects, and conducting continuous auditing and monitoring of
key systems and functions.
Additional panelist to be uploaded soon
Learning Level: Beginner
Learning Field: Auditing
CS 3-2
Internal Audit: Global Trends, Opportunities, and Pitfalls
Hal Garyn, CIA, CRMA
Vice President, Standards and Guidance
The IIA
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this session, participants will:
• Take a holistic view of internal audit from a global perspective based on trends
gleaned from recent research.
• Discuss how those trends affect internal auditing now and into the foreseeable
future.
• Weigh the opportunities now open to internal auditing and how to seize them.
• Explore potential pitfalls and ways to avoid them.
Hal Garyn has more than 30 years of professional experience, predominantly in the
financial services industry, emphasizing the disciplines of risk management, internal
audit, strategic planning, mergers and acquisitions, investor relations, and corporate
governance. During his career, Garyn has reported to boards and board committees on
risk management, internal audit, and governance. His current responsibilities include
oversight and direction for The IIA’s International Professional Practices Framework
(IPPF) as well as The Institute’s Global and North American Advocacy activities. In his
four years with The IIA, he led the launch of the Audit Executive Center, the initiation of
The IIA’s Washington, D.C. advocacy strategy, and a global task force to assess the
future direction of the IPPF. Garyn has served The IIA in a number of other positions,
including audit committee chairman of The IIA’s Global Board; member of the Global
Ethics Committee, Global and North American Nominating Committees, and the North
American Board; and as an officer and/or director for four IIA chapters
Learning Level: Intermediate
Learning Field: Business Management & Organization
CS 3-3
Casinos and Money Laundering Challenges at the Global Level
Leonard C.Senia
Owner and Manager
Senia Casino Management Service, LLC
In this session, participants will:
• Discuss U.S. economic and trade sanctions against high-risk nations to support
U.S. foreign policy and national security goals on money laundering.
• Explore specific guidance on conducting transactions with customers associated
with high-risk countries.
• Learn how foreign holding accounts and casino foreign branch offices are used
to launder funds.
• Discuss how casino affiliates in foreign countries & affiliate transfer advices are
used to conduct suspicious activities.
• Review “red flag” examples of casino transactions, activities involving high-risk
countries, and subsequent prosecutions.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Learning Level: Regulatory Ethics
Learning Field:
Wednesday
April 8, 2015
3:55 – 5:10 PM
CS 4-1
Internal Controls: A Compliance Auditor's Best Tool
Seana Ryan
Investigator
Fort McDowell Yavapai Nation
In this session, participants will:
• Learn the components of good internal controls and why they are essential.
• Understand how business can be affected by good or poorly written internal
controls.
• Discuss solutions to internal controls issues you currently face.
Seana Ryan was instrumental in the formation of the documentation process and
archive system currently used in the Tribal Gaming Office audit program and has been
with them for more than 18 years. She is a former USO entertainer and law
enforcement officer; she served 13 years on the Los Angeles County Sheriff’s
Department. During those years she developed investigative techniques, report writing,
and interpersonal skills that she finds invaluable in her current position.
Learning Level: Beginner
Learning Field: Auditing
CS 4-2
Data Privacy Programs in the Gaming/Hospitality Industry
John Souza
Advisory Manager
Deloitte & Touche, LLP
Gary Rich
Cyber Risk Services Consultant
Deloitte & Touche, LLP
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this session, participants will:
• Explore the risks related to the latest data privacy regulations/legislation affecting
the gaming/hospitality industry.
• Discuss how new regulations compare and differ at the local and national levels.
• Learn how similar gaming companies are addressing C-suite data privacy
concerns.
• Walk through a practical data privacy governance road map that meets the
Generally Accepted Privacy Principles (GAPP).
John Souza has more than 7 years of experience in serving local and multinational
gaming clients focusing on evaluating system-related and internal controls in support of
financial audits, and assisting clients in assessing and managing organizational risk. He
specializes in the gaming hospitality industry, focusing on regulatory compliance
reviews for multiple regulatory jurisdictions, internal audit services, information
technology audits, and finance process transformation services. Prior to Deloitte, Souza
worked as a finance operations supervisor for a multinational gaming company for 3
years. Experienced with gaming regulations and Sarbanes–Oxley compliance in
multiple jurisdictions, Souza also designs and implements general IT controls for
Sarbanes-Oxley and internal control systems for all areas of the hotel and gaming
industry.
Gary Rich has worked for two years in security and privacy solutions. His work has
been focused in privacy, ranging from creating data maps and repositories that
identified potential risk areas for data loss, to developing policies and processes to
remediate existing privacy gaps. Rich has served clients in industries including gaming,
gas & energy companies, technology, pharmaceutical companies, and large banks,
among others.
Learning Level: Intermediate
Learning Field: Regulatory Ethics
CS 4-3
Top Ten Areas to Target in Your Next BSA Audit
Bryant Richards, CIA
Director, Corporate Governance
The Mohegan Tribe
Theresa Kain
Principal, National Gaming and Hospitality Practice
McGladrey LLP
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this session, participants will:
• Discuss why regularly scheduled audits of compliance programs can become
stale or overlook emerging risks.
• Explore an evolving audit approach to support continuous improvement of the
BSA Compliance program
• Review 10 specific areas of focus to enhance your next audit plan.
• Get an inside look on how to determine whether your compliance committee is
functioning at maximum levels.
Bryant Richards brings more than 15 years of experience to his role in which he is
responsible for the internal audit, compliance, and record retention departments.
Richards is a Visiting Assistant Professor and department chair of the hospitality
program at Nichols College.
Theresa Kain has served in a consulting capacity to the gaming industry for more than
15 years, assisting clients across the country with business process improvement and
internal control enhancement-related services. She specializes in performance
improvement for gaming operations and has designed, authored, and implemented
internal control systems for start-up casinos and has worked with numerous established
gaming operations in updating and improving their internal control systems. Kain has
worked with over 40 casinos in multiple jurisdictions.
Learning Level: Advanced
Learning Field: Specialized Knowledge and Applications
Thursday
April 9, 2015
8:30 – 9:45 A.M.
GS 2
Internal Audit From the CFO’s Perspective
Craig Robinson, CIA
Chief Financial Officer
Grand Sierra Resort and Casino
In this session, participants will:
• Examine the strategy setting process and what part internal audit plays in
strategy development.
• Share best practices on how internal audit can get and keep a seat at the table.
• Discuss how CFO expectations of internal audit have changed in the recent past.
• Talk about what internal auditing needs to do to stay aligned with the CFO now
and in the future.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Craig Robinson has more than 25 years of gaming industry experience, most recently
as an industry consultant, starting his career in external audit before moving into internal
audit and finance. He served as CAE for two gaming companies and most recently
served as CFO at three casino resorts. Robinson held leadership positions with Penn
National Gaming, Jefferson Wells, Adams Harris, Argosy Gaming Co., Hollywood
Aurora, Carnival Resorts and Casinos, KPMG, and Arthur Andersen. He is the former
chairman and current member of The IIA's Gaming Audit Group and has been a
featured speaker at numerous IIA conferences, including Gaming, GAM, and All Star.
Robinson wrote two editions of Auditing the Casino Floor: A Handbook for Auditing the
Casino Cage, Table Games, and Slot Operations, published by The IIA. He serves as
an adjunct professor of accountancy for Lewis & Clark Community College and is a past
faculty member of the University of Nevada Gaming Management Program.
Learning Level: Intermediate
Learning Field: Business Management & Organization
Thursday
April 9, 2015
10:15 – 11:30 A.M.
CS 5-1
PCI Compliance: Solving It the Right Way
Daniel Baron
Director, IT Consulting
Protiviti Inc.
William Worthington
Director of Security Operations and Engineering
Caesars Entertainment Corporation
In this session, participants will:
• Understand key changes introduced in PCI 3.0 and how they may impact
compliance assessments.
• Learn about PCI compliance strategies that will help save compliance costs and
reduce the risk of data breaches.
• Review a case study of a leading gaming company’s pursuit of PCI compliance.
Daniel Baron specializes in information security and PCI compliance, focusing on
design and implementation of security remediation programs, PCI compliance and
security vulnerability assessments, and risk assessments, for clients in hospitality, retail,
and health care, as well as government clients. Baron has 18 years of IT experience,
including IT program and project management, system implementation, network and
system security, process risks and controls, and business process automation. His
areas of expertise include networking technologies, information security architectures,
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
and program management. Prior to his 10 year career in IT consulting, Baron held IT
management positions in retail, manufacturing, and technology companies.
William Worthington has more than 7 years’ experience in the casino industry and
joined Caesars in 2012. His focus is on IT security best practices around SarbanesOxley, state gaming standards (ITMICS), PCI, and general IT security standards.
Worthington leads a security team that supports all of Caesars properties across North
America and Internationally.
Learning Level: Beginner
Learning Field: Regulatory Ethics
CS 5-2
Changes to Internal Audit in Tribal Gaming Operations
Daniel Holmes, CIA
Gaming Services Co-Chair
RubinBrown LLP
Brandon Loeschner
Partner, National Practice Leader
RubinBrown LLP
In this session, participants will:
• Receive a summary review of the changes in 543
• Discuss potential gaps created by the new standards.
• Review considerations for designing and testing the new standards.
• Explore methods used to adopt Class II and Class III standards in a mixed-use
gaming environment.
• Define internal audit’s role in the integration of the Class II standards.
Daniel Holmes serves clients through the day-to-day management and supervision of
regulatory compliance audits, consulting services, and internal control reviews. He has
experience supervising property openings for Minimum Internal Control Standards
(MICS), pre and post implementation reviews for new gaming systems, and consultation
on new MICS. Holmes is also responsible for the research and publication of various
gaming industry updates and is a regular speaker at both commercial and tribal gaming
conferences.
Brandon Loeschner specializes in risk services including internal audit, risk
assessments, compliance consulting and operational audits, and leads the data
assurance and analysis team. He provides specialty consulting services for litigation,
business valuation, due diligence and forensic accounting engagements. Loeschner is
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
the co-chair of RubinBrown’s Gaming Industry Group and was the lead analyst on a
team that performed a review of the economic contribution to local taxing jurisdictions of
the proposals submitted to build a gaming facility in the state of Missouri.
Learning Level: Intermediate
Learning Field: Regulatory Ethics
CS 5-3
Social Media: Risk. Redemption & Reputation
Nejolla Korris
Chief Executive Officer
InterVeritas International Ltd.
In this session, participants will:
• Learn to manage corporate risk from the social media perspective.
• Understand the regulatory impact on social media.
• Discover ways to use social media to protect the reputation of your brand.
• Focus on the importance of use policies for staff, contractors, and third parties.
• Explore the legal implications of data leakage via social media.
Nejolla Korris is an international expert in the field of Linguistic Lie Detection. She is
skilled in Scientific Content Analysis (SCAN), a technique to determine whether a
subject is truthful or deceptive. Korris has analyzed documents for fraud, international
security, arson, sexual assault, homicide, and missing persons’ cases and has taught
her method around the world to corporations, government agencies, law enforcement
and the military. In 2013, Korris launched a series of webinars to link her diverse global
clients together and is premiering a series of women’s security conferences in various
cities throughout Canada.
Learning Level: Advanced
Learning Field: Specialized Knowledge and Application
Thursday
April 9, 2015
CS 6-1
Current Issues in Indian Gaming
Moderator:
Phillip F. Popehn
Director of Internal Audit, Chief Audit Executive (Retired)
Mystic Lake and Little Six Casino
12:45 – 2:00 P.M.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Panelists:
Arthur J. Askins
Manager of Indian Gaming
New York Gaming Commission
William Byrne, CIA
Director of Audit
PCI Gaming Commission
Bryant Richards, CIA, CRMA
Director of Corporate Governance
The Mohegan Tribe
Seana Ryan
Investigator
Tribal Gaming Office
In this session, participants will:
• Discuss regulatory issues with an emphasis on recent developments, state
compacts, and federal regulations.
• Review the progression of gaming operations in their adoption of the AICPA
Gaming Audit and Accounting Guide.
• Hear how evolving regional markets are affecting the financial stability of existing
facilities.
• Identify impacts of internet gaming on the small to medium size gaming
operations.
Phil Popehn retired from a long career of directing casino gaming and non-gaming
audits for various authorities. His last role was as director of internal audit for Mystic
Lake Casino Hotel and Little Six Casino in Minnesota, which included directing audits
for the Shakopee Mdewakanton Sioux Community. Previous experience included
internal audit leadership roles with Grand Casinos Inc. properties of Mille Lacs and
Hinckley. Popehn also served for 15 years at Unisys Corp. (now Lockheed Martin
Corp). Popehn is chairman of The IIA's Gaming Audit Group Board of Directors and
regularly writes for their member publication, The Gaming Auditorium, and serves as a
member of the Gaming Conference Committee.
Arthur Askins has served in the gaming industry since 1979 with numerous companies
such as Resorts International, Divi Hotel Casino, Isle of Capri, Hollywood Casino,
Caesars, and most recently with the Seneca Nation of Indians. He currently serves on
The IIA’s Gaming Advisory Committee.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Billy Byrne has spent more than 10 years in gaming operational positions and has over
10 years’ experience in regulatory or audit roles. Having started in the gaming industry
as dealer, his experiences include becoming a casino manager for a large international
cruise company. Byrne gained most of his auditing experience working in the internal
audit division of PricewaterhouseCoopers. As an auditor, he has had the opportunity to
perform financial, operational, and compliance audits in a variety of industries.
Bryant Richards brings more than 17 years of experience to his role in which he is
responsible for the internal audit, compliance, and record retention departments.
Richards is a Visiting Assistant Professor and department co-chair of the hospitality
management program at Nichols College.
Seana Ryan was instrumental in the formation of the documentation process and
archive system currently used in the Tribal Gaming Office audit program and has been
with them for more than 18 years. She is a former USO entertainer and law
enforcement officer; she served 13 years on the Los Angeles County Sheriff’s
Department. During those years she developed investigative techniques, report writing,
and interpersonal skills that she finds invaluable in her current position
Learning Level: Beginner
Learning Field: Business Management & Organization
CS 6-2
Session details to be uploaded soon
Kalpana Oommen
Business Effectiveness and Executive Development Consultant
Cox Enterprises
Learning Level:
Learning Field:
CS 6-3
Demystifying AML with Data Analytics
Frank Rudewicz, J.D.
Principal and Counsel
Marcum LLP
Heather B. Bearfield
Principal
Marcum LLP
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
John Northrup
Director of Internal Audit
Eaton Vance Corp
In this session, participants will:
• Discuss data analytic techniques that assist in identifying fraudulent activity.
• Learn how to analyze testing results to identify trends.
• Hear about sample AML cases and lessons learned.
• Share information on the current regulatory environment and improving AML
procedures.
Frank Rudewicz heads the forensic, investigative, and valuation advisory practice for
the company’s New England region. He has extensive experience conducting
independent reviews of compliance and independent investigations for contract
compliance, fraud investigations, litigation support, and background due diligence. He is
a Certified Money Laundering specialist and recognized expert in financial institution
security. An attorney admitted to the Connecticut and Federal bars, he is the former
director of security for investigations at a large super regional bank. Prior to banking,
Rudewicz had a 14-year law enforcement career with the Hartford, Conn., police
department and FBI.
Heather Bearfield serves as the National Technology Assurance Services Practice
Group Leader. She has extensive experience with SOC engagements, internal and
external audits, application reviews, internal and external vulnerability assessments,
wireless assessments, and penetration testing. Her main focus has been data security
and cybersecurity engagements include vulnerability assessments, penetration testing,
controls testing, and social engineering.
John Northrup joined Eaton Vance in 2011, and previously served as the senior audit
manager at Old Mutual Asset Management since 2006. Prior to that he held audit and
Sarbanes-Oxley-related roles at State Street Corp, Viad Corp, and Bank of America.
He has received accreditation in Quality Assessment/Validation from The IIA.
Learning Level: Advanced
Learning Field: Auditing
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Thursday
April 9, 2015
2:30 – 3:45 P.M.
CS 7-1
How to Audit Tables Games
Karen L. Brown-Wichman
Co-chair of the IIA Gaming Conference
Consultant
In this session, participants will:
• Track the path of cash from the tables to the bank and to the financial
statements.
• Discover why it takes all those people in the pit just standing around to make it all
work.
• See how segregation of duties is supposed to work with regard to internal
controls over cash, chips, and more.
• Discuss ways to incorporate surveillance into the audit program as an audit
partner.
Karen Brown-Wichman has been in the gaming industry for more than 25 years. She is
currently consulting for gaming clients. For a good portion of her career, she was the
vice president of internal audit for Caesars Entertainment, and director of internal audit
for American Casino & Entertainment Properties, LLC and Aztar Corp. Brown-Wichman
served as co-chair for this year’s IIA Gaming Conference.
Learning Level: Beginner
Learning Field: Auditing
CS 7-2
Lessons Learned from PwC’s Talent Transformation
Brian S. Brown
Principal
Leader, Risk Assurance Innovation
PwC Internal Audit Services
Syed Mohammad CIA, CCSA
Director
PwC Internal Audit Services
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this session, participants will:
• Review PwC’s “case for change” and discuss their approach on how to make it
happen.
• Discover the challenges with the current method of performance ratings and
feedback.
• Learn strategies to keep millennials – the future of our workforce – engaged.
• Share in the key elements and results of the talent transformation.
Brian Brown specializes in helping boards and senior executives better align their
governance, risk, and compliance strategies and organizations to the rapidly changing
global business and technology landscape, including the proliferation of new standards
and regulations, and heightened enforcement environment. Brown also serves the firm's
risk assurance innovation leader focused on bringing new services to market
addressing issues such as the cost of compliance, emerging technologies risk, and
leveraging data analytics.
Syed Mohammad has more than 15 years’ experience directing internal audit services
in both professional services firms and industries including gaming, hospitality and
retail. He previously served as the CAE of a retail services organization.
Learning Level: Intermediate
Learning Field: HR/Personnel
CS 7-3
Reward Card Risk and Protection
Robert Rudloff, CIA, CRMA
Senior Vice President
MGM Resorts International
In this session, participants will:
• Explore today’s customer loyalty programs and how they have changed over the
years.
• Recognize the vulnerabilities in reward programs as more of them become
customer self-service oriented.
• Prioritize risks associated with program design, including potential effects to an
organization’s financial statements.
• Discover opportunities auditors have to positively impact reward programs—
existing ones or new programs in the pre-launch phase.
Bob Rudloff is a 30-year veteran of the gaming industry. Prior to joining MGM Resorts
International, he was director of Internal Audit Services with PricewaterhouseCoopers.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Rudloff is a recognized leader in the internal audit profession and has held positions of
leadership within The IIA at the local and international levels for more than 20 years. He
is also a frequent speaker on ethics, internal auditing, fraud and gaming industry topics
at local and national conferences and seminars. Rudloff has been an adjunct instructor
in accounting for the University of Nevada, Las Vegas, and an adjunct instructor in
business, accounting, and auditing at Richard Stockton State College and Atlantic
Community College in New Jersey.
Learning Level: Advanced
Learning Field: Specialized Knowledge & Applications
Thursday
April 9, 2015
3:55 – 5:10 P.M.
CS 8-1
Conducting Forensic Procedures in an Audit
Lynda Hartzell, CIA
Forensic Accounting Consulting
McGovern & Greene LLP
In this session, participants will:
• Learn to recognize situations in which additional forensic procedures can and
should be applied.
• Gain an understanding of when to apply procedures yourself and when you need
to call in the professionals.
• Explore some of the differences between interviewing for general audit purposes
and interviewing during fraud investigations.
• Review an array of common forensic procedures.
Lynda Hartzell practices in the areas of forensic accounting, fraud consulting, and
gaming consulting. Prior to joining the firm, she served as a senior audit manager with
Gaming Laboratories International, responsible for auditing gaming, point of sale, and
other systems in conjunction with obtaining regulatory approvals. Hartzell was a
consulting manager with a large international firm practicing in forensics and gaming.
She spent 30 years with the Nevada Gaming Control Board, ultimately becoming chief
of the audit division.
Learning Level: Intermediate
Learning Field: Management Advisory Services
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
CS 8-2
External Business Relationships
Daniel Charlong
Director, Quality Management Systems; Manager of GLI Professional Services
Gaming Laboratories International, LLC
In this session, participants wil
• Explore the various types of external business relationships that companies must
take on, from the supply chain – suppliers and manufacturers – to the demand
chain – including those who market, sell, and deliver products and services.
• Discuss licensing intellectual property, such as copyrights, patents, and
trademarks.
• Identify the need to outsource functions for expertise, efficiency, and flexibility.
Daniel Charlong is trained and certified in various international standards as a lead
auditor, lead implementer, and as a certified trainer. These include ISO 27001, ISO
17025, ISO 17020, ISO 17065, ISO 22301, and ISO 31000. He is highly skilled in
process design and policy analysis, and has broad experience in project and program
management. Charlong is also trained as a Six Sigma Green Belt. He has provided ISO
Certification training and audit services throughout the United States, Canada,
Indonesia, and Europe.
Learning Level: Intermediate
Learning Field: Business Management and Organization
CS 8-3
Building Your Leadership Legacy for Internal Audit, for Gaming, and for Yourself
Mike Jacka, CIA
Chief Creative Pilot
FPACTS
In this session, participants will:
• Gain a broader understanding of what is meant by "leadership" and how various
traits work together to build our image of what makes a good leader.
• Identify the leadership traits that you think make up the full picture of a leader.
• Learn how to develop actionable objectives to ensure the story told about you
matches that picture of a good leader.
• Leave with an approach to leadership development that can be immediately
applied at any level.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Mike Jacka is known for his work with Internal Auditor magazine, including his blog
“From the Mind of Mike Jacka” and the magazine’s Lighter Side pieces such as “Alice in
Auditland,” and “Auditing Songs for the Holidays.” After a 30-year career in internal audit
most recently with Farmers Insurance, he is spreading his wings and sharing his
knowledge as a founding member of Flying Pig Audit, Consulting, and Training
Solutions (FPACTS). He is the co-author of several books available through The IIA,
including his most current effort with Peter Scott, The Marketing Strategy: A Risk and
Governance Guide to Building a Brand.
Learning Level: Advanced
Learning Field: Personal Development
Thursday
April 9, 2015
5:10 – 6:10 P.M.
GIP-1
Gaming Industry Executive Panel: Idea Sharing Session
Executive Panelists:
Chelle Adams
Vice President
The Cosmopolitan of Las Vegas
Arthur J. Askins
Manager of Indian Gaming
New York Gaming Commission
Faisal Khan
Manager, Technical Compliance
Gaming Laboratories International
Phillip F. Popehn
Director of Internal Audit, Chief Audit Executive (Retired)
Mystic Lake and Little Six Casino
Robert Rudloff, CIA, CRMA
Senior Vice President
MGM Resorts International
•
Join leaders in the Gaming Industry for an informative Q&A session
Arthur Askins has served in the gaming industry since 1979 with numerous companies
such as Resorts International, Divi Hotel Casino, Isle of Capri, Hollywood Casino,
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Caesars, and most recently with the Seneca Nation of Indians. He currently serves on
The IIA’s Gaming Advisory Committee.
Bob Rudloff is a 30-year veteran of the gaming industry. Prior to joining MGM Resorts
International, he was director of Internal Audit Services with PricewaterhouseCoopers.
Rudloff is a recognized leader in the internal audit profession and has held positions of
leadership within The IIA at the local and international levels for more than 20 years. He
is also a frequent speaker on ethics, internal auditing, fraud and gaming industry topics
at local and national conferences and seminars. Rudloff has been an adjunct instructor
in accounting for the University of Nevada, Las Vegas, and an adjunct instructor in
business, accounting, and auditing at Richard Stockton State College and Atlantic
Community College in New Jersey.
Faisal Khan joined Gaming Laboratories International in 2004 as a senior engineer in
systems and protocol testing. The following year, he was promoted to a technical
compliance manager. Khan’s primary responsibilities include reviewing incoming
forensic submissions and final forensic reports, performing demonstrations of new
technology, providing training on different gaming concepts to regulatory agencies, and
working with the engineering groups within the Gaming Laboratories International
offices on regulatory technical questions and issues. Previously, he was the compliance
manager for Atronic Gaming.
Phil Popehn retired from a long career of directing casino gaming and non-gaming
audits for various authorities. His last role was as director of internal audit for Mystic
Lake Casino Hotel and Little Six Casino in Minnesota, which included directing audits
for the Shakopee Mdewakanton Sioux Community. Previous experience included
internal audit leadership roles with Grand Casinos Inc. properties of Mille Lacs and
Hinckley. Popehn also served for 15 years at Unisys Corp. (now Lockheed Martin
Corp). Popehn is chairman of The IIA's Gaming Audit Group Board of Directors and
regularly writes for their member publication, The Gaming Auditorium, and serves as a
member of the Gaming Conference Committee.
Additional panelist details to be uploaded soon
Learning Level: Intermediate
Learning Field: Business Management & Organization
Friday
April 10, 2015
8:30 -9:45 A.M.
GS 3
Public Policy Issues: Is the Gaming Industry on the Brink of a Major
Transformation?
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
Kevin P. Mullally
Vice President of Government Relations and General Counsel
Gaming Laboratories International, LLC
In this session, participants will:
• Discuss the effects of issues such as iGaming, social gaming, and the use of
virtual currency.
• Explore new technologies for responsible gaming programs.
• Review how to control unregulated markets comprising the most significant
collection of policy issues since the regional expansion of gaming in the early
1990s.
• Debate whether these issues will emerge to transform the gaming industry as we
know it or fold under the weight of political controversy and industry infighting.
Kevin Mullally is responsible for all risk management policies as well as supervision of
all outside attorneys and consultants, serving internationally as GLI’s primary liaison to
elected and appointed officials at the federal, state, and local levels, interacting with
regulatory agencies, key organizations devoted to developing gaming and casino policy
as well as senior level executives of gaming equipment manufacturing companies,
lotteries, pari-mutuel wagering facilities, social gaming companies, and casino
operators. He has more than 30 years of diversified leadership experience in law,
management, public policy, public relations, economic analysis, and organizational
administration. Prior to joining GLI, Mullally was the executive director of the Missouri
Gaming Commission and also served as general counsel and chief of staff to Missouri
State Senator Harry Wiggins. He serves on the board of directors of the National Center
for Responsible Gaming. Mullally is a frequent teacher, author, and speaker on issues
relating to administrative and business law topics, public policy development, regulatory
issues, and problem gambling.
Learning Level: Intermediate
Learning Field: Business Management & Organization
Friday
GS 4
Casino Crime
Ron Reigle, CIA
Chief Audit Executive
JA Nugget
April 10, 2015
10:15 – 11:30 A.M.
2015 Gaming Conference
April 7-10, 2015
The Mirage Casino and Resort, Las Vegas, NV
In this session, participants will:
• Realize that internal theft can cause as much or more damage to operations than
game floor theft.
• Explore strategies to place controls on often overlooked areas of back-of-house
processes.
• Learn how to take a more defined universal approach to protect operations.
• Identify existing gaps that need immediate attention.
Ron Reigle is a 25+ year veteran of the gaming industry. He is currently responsible for
directing his company’s gaming and non-gaming internal audit and fraud-fighting efforts.
Previously, Reigle was a VP of Corporate Compliance and Internal Audit as well as a
Director of Corporate Compliance, Internal Audit Manager, Surveillance Department
Manager, Assistant Controller, and Director of Security for various casinos. He created
a Title 31 training video and authored two gaming books. Reigle is the co-founder, past
chairman, and current member of the advisory board of The IIA’s Gaming Audit Group
and serves on the board of governors.
Learning Level: Intermediate
Learning Field: Business Management & Organization