ICAEA--International Computer Auditing Education Association
The conference can be attended both in person and online


Using Technology to Enhance Reporting & Audit Quality: Regulatory Approaches

Jason Bradley of the Financial Reporting Council (FRC) in the United Kingdom, will discuss the FRC's work on the use of technology to enhance corporate reporting and audit quality, covering the FRC's current work and focus areas for the future.

Speaker : Jason Bradley, Financial Reporting Council, UK

Jason's role at the FRC as a Project Director involves developing audit, assurance and ethical standards and guidance that are fit for purpose and reflect the current public interest. His focus is on the use of technology by auditors, chairing the FRC Technology & Digital Steering Group and External Working Group as well as being a member of the IESBA Technology Experts Group. He comes from a varied career having spent time at Deloitte, Kaplan and the ICAEW.

Speaker : Yulia Gurman, Vice President, Internal Audit and Corporate Security, Packaging Corporation of America (PCA), USA

Yulia Gurman currently serves as Vice President of Internal Audit and Corporate Security at Packaging Corporation of America (PCA). Yulia is responsible for Internal Audit, Internal Controls and Corporate Security.

Prior to joining PCA, Yulia served as Vice President, Internal Audit at Retail Properties of America, Inc. (RPAI) where she established the Internal Audit function soon after RPAI went public. She had responsibilities over Internal Audit, Internal Controls and ERM. Yulia also served as Director of Internal Audit at OfficeMax where she managed a team responsible for operational, financial and compliance audits throughout the organization. Yulia began her career as an external auditor at a public accounting firm where she performed financial audits.

Yulia attended DePaul University and hold a BS in Accounting/Information Systems. She is a Certified Public Accountant and Certified Internal Auditor and a member of the Institute of Internal Auditors. She currently serves on the Board of Trustees for the Internal Audit Foundation and Chairs the Committee of Research and Education Advisors. Yulia also serves on the Board of Governors for the IIA’s Chicago Chapter. She has previously spoken and shared her expertise on various topics at the IIA International and IIA General Audit Management Conferences, and many other events.

Can photography help to recognize conspicuous master data?

When people look at pictures, we are impressed by the subject, the environment, the light and other factors. In the age of digital photography, there is also another view of images, the data view of images. This view is foreign to most viewers and is not the focus of their viewing. When we look at the names of people, companies, and organizations, we are looking at strings of characters that we read, recognize, compare, and assign. Even with names, there is a data view of the underlying strings, which again are not the focus of the viewer. Just as it is possible to talk about a photographer's work and identify typical images of his work, it is much more difficult to decide whether a given company name is a "common" name or rather unusual or "striking". This paper attempts to shed light on the question of whether photography can help identify conspicuous company names in master data. It draws parallels between photography and the assignment of identifiers to names. With the help of a method that is not based on artificial intelligence, solution approaches and existing challenges are presented by means of an example.

Speaker : Dr. Georg Herde, Professor, Deggendorf University of Technology, German

Prof. Dr. Georg Herde studied Business Administration at the University of Paderborn with a focus on "Accounting, Finance and Taxation" as well as the Polytechnic Trend in Nottingham and St. Olaf College in Northfield Minnesota. He then earned his doctorate in the field of formal logic and business informatics at the University of Bamberg under Prof. Dr. Walter Augsburger. In his dissertation he dealt with axiomatized theories of accounting. After his theoretical training he began his career with an auditing and tax consulting company in Bremen, where he dealt intensively with the IT problems in the audit environment. In the years of the management consultation he developed digital test procedures within the range of the audit and tax consultation. In the winter semester of 1999, he was appointed to the Deggendorf University of Technology, where he has been dealing with digital audit procedures in research and teaching ever since. In April 2005 he initiated the 1st Deggendorf Forum for Digital Data Analysis at the Deggendorf University of Technology. In the context of this 18. year old event series so far 24 conferences were accomplished and represent an orientation framework for the IT supported internal and external audit.

ESG Reporting Automation

Listed companies are rushing to publish their ESG reports. However, due to the nature of the ESG data complexity, surveys have shown such companies are searching for new tools that can import data from different sources and automate the ESG reporting process. The tool is developed using ACL scripts that comply with Global Reporting Initiative (GRI), in addition to the 29 ESG metrics that have been published by the GCC Exchanges Committee.

The tool can add confidence in the quality of data by group of verification functions to verify it, which is the main concern for the investors.

Speaker : Ezz Hatab, ZeeDimension Group Chair, Dubai, UAE

Ezz Hatab is the chairman of ZeeDimension Group, which is the Diligent/ACL partner since 2010. He is specialized in digital transformation, ACL Robotics, board, GRC & ESG Software. Hatab has 28 years experience in academic work ranging from teaching to managing schools and universities. He is the former president of ALDAR University in Dubai, UAE. In addition to his position as chairman of the Zeedimension group, he is managing Zeedimension institute which is the teaching, training and research arm of the group.

Data Analysis and Smart Audit: A Case Study by using JCAATs

Artificial Intelligent (AI) is changing the roles of auditors. Although auditors today are equipped with several General Audit Software to conduct their audit procedures, these cases are still prevalent in the form of data cleansing, data migration, and rule-based data analysis. One of factor is the limitation functions of AI within the software. JCAATs is a new generation smart audit software. It contains several embedded text mining and machine learning functions within audit command language. An auditor can easy apply AI functions during within their audit scripts without become an AI expert.

Speaker : Sherry Huang, ICAEA Taiwan Chair ,Taiwan

-ICAEA Taiwan: Chair
-Jacksoft Ltd.: President
-Certified Internal Auditor (CIA), CCSA, CEAP, CFAP

Sherry has more than 20 years' experience in IT service industry. She was director of professional development for IIA Taiwan. She invented JCAATs and the first released in 2015. She has many computer auditing consultancies to industries and speech to universities.

Speaker : Dr. Shi-Ming (Jack) Huang, Professor, National Chung Cheng University, Taiwan

Director, Center for e-Commerce and e-Manufacturing
Professor, Department of Accounting and Information Technology/ Department of Information Management
National Chung Cheng University, Taiwan
WCP, World Class Professor, Indonesia
Fellow, British Computer Society, UK
CPA, Certified Public Accountant, Australia
CEAP, Certified ERP Audit Professional, Canada
Chief Editor, International Journal of Computer Auditing, Canada
Associate Editor, Decision Support Systems, USA
Associate Editor, Machine Learning with Application

Speaker : Dr. Nen-Chen Richard Hwang, Professor, California State University, San Marcos, USA

Nen-Chen Richard Hwang is a Professor of Accounting at California State University, San Marcos. Dr. Hwang’s experience includes an academic at Chinese University of Hong Kong and an auditor at KPMG. His research interests include emerging technology and its impacts on accounting and auditing. Dr. Hwang has published in Journal of Information Systems, International Journal of Accounting Information Systems, Computers & Industrial Engineering, Auditing: A Journal of Practice and Theory, International Journal of Production Research, Journal of Management Accounting Research, Journal of Accounting and Public Policy, Abacus, International Journal of Accounting, Issues in Accounting Education, Australian Journal of Management, Asian Review of Accounting, Managerial Finance, and several other journals.

Latest on Cloud Risks and Controls

Speaker : Jeffrey Sorensen, Director, Risk and Regulatory Practice, PwC (USA)

Jeffrey Sorensen is a Director in PwC's Risk and Regulatory Practice. He has experience working with clients across regulated industry (banking, insurance power and utilities) on designing integrated approach to compliance that includes 15 years of SOX and audit experience across a range of Fortune 500 companies including two years of international experience while on secondment to United Kingdom.

Jeff focuses on Technology (IT and Cyber) risks as he has helped many IT organizations (1st line, 2nd line and 3rd line of defenses) address risks and compliance around emerging technologies (Cloud, RPA, IT, Cyber) by building client's capabilities and tech -powered approaches that leverage the latest technologies.

Speaker : Eric Wunderlich, Director of Risk Advisory Practice, Baker Tilly, USA

Eric Wunderlich is a director with Baker Tilly's risk advisory practice. He has more than 15 years of professional experience providing internal audit and advisory services across multiple industries. Eric has extensive experience assisting organizations in aligning internal audit activities with corporate strategy and mission, while also ensuring a proactive approach to managing risk across the enterprise. Prior to joining Baker Tilly, Eric worked for HSBC North America where he provided internal audit services to their consumer lending and credit card business units. He also serves on the Board of Governors for the Institute of Internal Auditors (IIA) Chicago Chapter.

About the measures necessary to promote DX in audits.

The use of IT in society is progressing rapidly and continuously, and auditors must also respond to these changes. In this lecture, I will explain what is necessary for auditors to use DX to respond to social changes, and how to do it.

Speaker : Mr. Keiji Yumbia, ICAEA Japan Representative Director, Japan

-ICAEA JAPAN: Representative Director
-Sankei Biz Consulting, Corp.: President
-Certified Public Accountant (CPA), ICCP

I led the promotion of CAATs implementation and human resource development as a partner at PwC and Deloitte. In 2017, I left audit firm, and established ICAEA JAPAN and Sankei Biz Consulting, Corp. to promote CAATs in society. Since 2020, I have been in charge of CAATs classes at the Accounting Professional Graduate School, and currently offer CAATs endowed courses at two Accounting Professional Graduate Schools.

Speaker : Dr. Chanyuan (Abigail) Zhang, Lecturer-Assistant Professor, Rutgers Business School, USA

Abigail is a visiting assistant professor at the Department of Accounting and Information Systems at Rutgers Business School. She received a Ph.D. in accounting from Rutgers Business School in May 2022. Her research examines the implications of emerging technologies, especially Artificial Intelligence (AI), Machine Learning (ML), and Robotic Process Automation (RPA), in accounting and auditing.

Since 2017, Abigail has been working with several CPA firms to explore the use of emerging technologies, especially RPA, in their audit procedures. Abigail is the coauthor and instructor for the American Institute of CPA (AICPA) audit automation course modules.

Abigail has taught Introduction to Managerial Accounting (undergraduate), Auditing (undergraduate), Robotic Process Automation in Accounting and Assurance (master's), and Information Technology in Accounting and Assurance (MBA). She is currently teaching Accounting Information Systems at Rutgers Business School – New Brunswick.