INTERNAL AUDITING FUNCTION Nature and Role of Auditing Administration Looks at the Internal Auditor Arthur S. Samoore, Supervising Accountant, Teachers College Board (Illinois), 1964 Conference, pp. 69-72. Problems in Small Institutions Where the Finance Officer Assumes the Responsibilities of Internal Auditing Adrian C. Dawson, Director of Accounting, Grand Valley State College, 1968 Conference, pp. 17-19. Relations with the Outside Auditor: A Two-Way Street Philip C. Berry, Partner, Ernst & Ernst, 1968 Conference, pp. 20-26. Internal Auditing for Colleges and Universities ACUA Publication Committee, April 1968. The Internal Auditor's Role in the Financial Management Team J. Peyton Fuller, Controller and Budget Director, Duke University, 1970 Conference, pp. 31-41. Auditors and Education C. Peter Magrath, Interim Chancellor, University of Nebraska, 1971 Conference, pp. 73-76. Auditing and Public Relations -- "Get 'em In the Boat With You" Walter Bescher, Manager, Allis-Chalmers, Co., 1971 Conference, pp. 77-85. Purpose and Objectives of Internal Auditing John L. Green, Jr., Vice President for Administration and Budget, Rensselaer Polytechnic Institute, 1972 Conference, pp. 85-90. Audits--Review and Control by Governing Boards Arnold Demonbreun, State Education Department, Nashville, Tennessee, 1972 Conference Workshop, pp.13-140. The Self Audit Thomas R. Horton, IBM Director of University Relations International Business Machines Corp., 1973 Conference, pp.48-55. Effective Internal Auditing--How to Achieve It Roger N. Carolus, Vice President and Chief Auditor, Banco, Inc., 1976 Conference, pp. 35-65. An Administrative Viewpoint Grady W. Rea, Jr., Director, Internal Management Auditing, State University System of Florida, 1976 Conference, pp. 221-226. Audit and Education Communication Mortimer A. Dittenhofer, Associate Professor of Accounting, American University, 1976 Conference, pp. 195-221. The Audit Universe Edmund N. Carlson, CIA, Assistant Chief Auditor, Division of Audits, University of California, 1976 Conference, pp. 112-141. Basic Concepts of College and University Auditing Warren H. Spruill, Stanford University, 1977 Conference Workshop, pp. 124-131. The Changing Role of the Internal Auditor Daniel L. Robinson, Peat Marwick Mitchell and Co., 1977 Conference, pp. 75-181. The Governing Board and the Internal Auditor D.F. Finn, Executive Vice President, NACUBO, 1978 Conference, pp. 46-55. Quo Vadis, ACUA W.J. Harmeyer, Director of Internal Auditing, California Institute of Technology, 1978 Conference, pp. 37-46. Value for Money Audits E.F. McNamara, Auditor General's Office, Government of Canada, 1979 Conference, pp.74-105. The Future of the Internal Auditor in Colleges and Universities Victor Brink, Professor Emeritus, Columbia University, 1980 Conference, pp. 258-268. Auditing Anything Under the Sun Lawrence B. Sawyer, CIA, 1981 Conference, pp.43-64. Communication Skills for Auditors Philip V. Lewis, Professor of Business Communications, Oklahoma State University, 1981 Conference Workshop, pp. 151-157. Internal Auditor Relations with Audit Committees Joseph J. Caputo, Director of Internal Audits, Temple University, 1981 Conference Workshop, pp. 222-227. Relationships of External and Internal Auditors David J. Adair, Peat Marwick Mitchell & Co., Birmingham, 1982 Conference, pp. 3-7. How Administration Views Internal Auditing J. Dudley Pewitt, Vice President for Administration, University of Alabama at Birmingham, 1982 Conference, pp. 9-12. The Credentials of the Professional Auditor J. Malcolm Parker, South Central Bell Telephone Co., Birmingham, 1982 Conference, pp. 13-18. Audits ACUA Publications Committee, July 1982. Internal Auditing's Role in the Management Control Function Larry Lister, Brigham Young University, 1983 Conference Workshop, pp. 265-266. Internal Auditing Principles and Techniques Warren Spruill, General Auditor, University of Alabama System, 1985 Conference Workshop, pp. 296-302. IIA Standards: Where Are We Headed? Sharon Stanford, Vice Chairperson of the Board, Professional Practice, 1989 Conference Workshop. p. 220. Learning Right from Wrong and Setting the Moral Tone Alexander B. Horniman, Darden School, University of Virginia, 1989 Conference, p. 37. Audit Responsibility Responsibilities in Internal Auditing W.J. Surman, Internal Auditor, Southern Illinois University, 1964 Conference, pp. 49-55. Standards for the Practice of Internal Auditing--How Do You Measure Up? Roger N. Carolus, President, Banco Inc., 1978 Conference, pp. 98-110. Audit Committee: Role and Responsibility Kathleen Kelley, Internal Auditor, Brown University, Providence, Rhode Island, 1987 Conference Workshop, pp. 112-119. Compliance to SIAS #4 Through Internal Quality Review Sue A. Gilpin, Quality Assurance Coordinator and Audit Supervisor, University of Illinois, 1990 Conference, pp. 135-141. Internal Quality Assurance Review Peter Hughes, Oregon State System of Higher Education, and Richard Tarr, Consultant, 1992 Conference Workshop, pp. 257-259. The ACUA Formula for a Successful Quality Assurance Self Review Peter Hughes, Oregon State System of Higher Education; Richard Tarr, Consultant, 1993 Conference Workshop pp. 219-222. Quality Assurance and the Internal Auditor David E. Sundstrom, University Auditor, California State University Board of Trustees, 1994 Conference Workshop Forming the Audit Function Administration and Organization of the Internal Audit Department W.J. Surman, Internal Auditor, Southern Illinois University, 1965 Conference, pp. 86-91. Administration and Organization of the Internal Audit Department--The Small Staff J.L. Stewart, Internal Auditor, University of Arkansas, 1965 Conference, pp. 82-85. Organizing an Internal Audit Department Low W. Moelchert, Jr., Director of Internal Audits, University of Georgia, 1967 Conference, p. 71. Establishing an Internal Audit Department Stuart Carr, Duke University, 1972 Conference Workshop, pp. 91-93. Starting and Developing the Internal Audit Function Barry J. Knamm, Director of Internal Audits, Tufts University, 1979 Conference Workshop, pp.114-125. Establishing the Internal Audit Function at Small Institutions Beth Hittle, Internal Auditor, Colorado School of Mines, 1987 Conference Workshop, pp. 205-234. The "How To" of Investigative Auditing John M. Fox and Francis M. Gross, University of Tennessee System, 1988 Conference Workshop, pp. 34-35. Fraud Auditing Brian Balsofiore, B&L Associates Ltd., 1988 Conference Workshop, p. 36. New AICPA Auditing Standards: The Emphasis on Detecting Fraud David N. Ricchiute, 1988 Conference Workshop, pp. 36-38. Staffing the Audit Function Staffing the Internal Audit Function Harold W. Stewart, Internal Auditor, University of Pittsburgh, 1969 Conference Workshop, pp. 69-71. Development and Motivation of Qualified Auditors E.B. Murray, Manager, Corporate Staff, General Electric Company, 1970 Conference, pp. 68-69. The New CIA Program Robert E. Rivers, Director of Certification, Institute of Internal Auditors, 1974 Conference, pp. 27-30. Auditing as a Career Milton S. Fonorow, Manager of Internal Auditing, Kraft Foods, 1974 Conference, pp. 16-26. Developing the Audit Staff Robert M. Atkisson, President, R.M. Atkisson and Associates, 1976 Conference, pp. 97-111. Performance Appraisal Ralph F. Stoner, Director of Internal Audits, University of Chicago, 1978 Conference, pp. 185-190. Establishing an EDP Audit Function Richard P. Tusa, Director of Audits, Colorado State University, 1987 Conference Workshop, pp. 237-264. Managing the Audit Function Managing the Internal Audit Function Paul R. Johnston, University Auditor, Pennsylvania State University, 1969 Conference Workshop, pp. 67-68. A Budget and Progress Report for a College or University Auditing Department ACUA Publication Committee, July 1971. Improving the Internal Audit Function John W. Dillon, Audit Manager, Price Waterhouse and Co., 1972 Conference, pp. 74-78. Audit Scheduling and Frequency Kenneth G. Reece, Director of Internal Auditing, University of Georgia, 1974 Conference Workshop, pp. 99-106. "Here Come Da Auditor" Robert Huebschman, Internal Auditor, Miami University, 1974 Conference Workshop, pp. 111-112. A Self-Evaluation of the Internal Audit Function Donald J. Warren, Director of Internal Auditing, Southern Illinois University, 1981 Conference Workshop, pp. 179-189. Review of an Internal Audit Department Harold Boyer, Director of Internal Auditing, University of Missouri, 1982 Conference Workshop, pp. 67-71. Analysis of Internal Auditing Job Descriptions and Performances Jim Simmons, Assistant Director of Internal Auditing, University of Colorado, professional paper, ACUA Research Committee, ACUA Newsletter, August 1982. Audit! With What? William C. Brunkow, Director of Internal Audit, University of Wisconsin System, 1983 Conference Workshop, pp. 73-79. Peer Review of Internal Audit Function Edward Pecak, Senior Partner, E.J. Pecak & Associates, 1983, Conference, pp. 351-356. Managing Your Internal Audit Function--Large Staff William C. Brunkow, Director of Internal Audit, University of Wisconsin System, 1983 Conference Workshop pp. 357-361. Managing Your Internal Audit Function--Small Staff Allan Eggleson, Northern Illinois University, 1983 Conference Workshop, pp. 362-363. Management Expectations of Internal Audit Anthony D. Lazzaro, Vice President for Business Affairs, University of Southern California, 1985 Conference General Session, pp. 69-80. Managers' Round Table--System Level Hugh Liddle, Director of Internal Auditing, University of Colorado; Gary O'Neal, Director of Audits, Texas A&M University; Ricky Whitfield, Director of Internal Auditing, Vanderbilt University; and Harold Boyer, Director of Internal Auditing, University of Missouri, 1985 Conference Workshop, p. 485. Effectiveness of the Internal Audit Function John Farbo, Director of Auditing Services, University of Idaho 1985 Conference Workshop, pp. 490-520. The Audit Triangle Michael Wilder, Emory University, 1988 Conference Workshop, pp. 30-31 and Appendix B, p. 85. Marketing and the Internal Audit Function William Chadwick, ITEK, 1988 Conference Workshop, pp. 40-41 and Appendix C, p. 91. Directors' Round Table--Multi-campus Universities John Prochaska, University of Illinois, 1988 Conference Workshop, p. 64. Directors' Round Table--Large State Universities Deborah Maldonado, Ohio State University, 1988 Conference Workshop, p. 67. Directors' Round Table--Small Institutions Curtis L. Craig and Van Jacobson, Marquette University and the University of Wyoming, respectively, 1988 Conference Workshop, p. 67. Establishing or Overhauling the Audit Function Elizabeth E. Hittle, Colorado School of Mines, 1988 Conference Workshop, pp. 42-44 and Appendix D, p. 95. Using IIA audit MASTER PLAN John Prochaska, University of Michigan, 1988 Conference Workshop, p. 44 and Appendix E, p. 111. Directors' Round Table--Multi-campus Universities John Prochaska, University of Illinois-Chicago, 1989 Conference Workshop, p. 140. Directors' Round Table--Large State (Single Campus Universities) Alton McCoy, University of South Carolina, 1989 Conference Workshop, p. 156. Directors' Round Table--Large Private Universities M. Maloney, University of Miami, and R. Fancher, University of Pennsylvania, 1989 Conference Workshop, p. 198. Directors' Round Table--Small Universities F. Amoresano, Jr., Glassboro State College, 1989 Conference Workshop, p. 228. Quality Assurance: The Living Standards Donald J. Nelson, Director of Quality Assurance Review Service, Institute of Internal Auditors, 1990 Conference, pp. 118-122. Compliance With SIAS 4 Through Supervision Richard A. Kovatch, Director of Audits, University of Virginia and John H. Houston, Virginia's State Internal Auditor, 1990 Conference, pp. 124-133. Compliance Through External Peer Review: How to Prepare Peter Millington, Director of Internal Audit, Stanford University and University Hospital, 1990 Conference, pp. 143-152. Audit Committee Operating Guidelines and the Compliance Officer Function Patrick Spellacy, Director of Auditing, University of Minnesota, 1990 Conference, pp. 154-156. Giving Subordinates Usable Feedback on Their Writing: A Guide for Audit Supervisors Elena DeVos, Ed.D., Productive Prose: Words at Work, 1990 Conference, pp. 215-218. 1990 Director's Roundtable Community/Junior Colleges Minutes Dolores Pasto, Manager of Internal Audit, Monroe Community College, 1990 Conference, pp. 321-322. Large State Universities Directors' Round Table Alton McCoy, Director of Internal Audit, University of South Carolina, 1990 Conference, pp. 325-326. Small Universities Directors' Roundtable Frank Amoresano, Jr., Director of Internal Audit, Glassboro State College, 1990 Conference, pp. 329-330. Healthcare Auditors Roundtable William G. Sites, Director of Internal Audit, Temple University and Hospital, 1990 Conference, p. 332. INTERNAL AUDITING--CONDUCTING THE AUDIT Starting, Planning, and Controlling the Audit Planning and Conducting the Audit Jack E. Simmons, Auditor, Southern Illinois University, 1969 Conference Workshop, pp. 82-84. Preparing for and Conducting the Audit Hugh M. Liddle, Internal Auditor, University of Colorado, 1974 Conference Workshop, pp. 113-116. Determine the Objective and Scope of the Audit Robert M. Atkisson, President, R.M. Atkisson and Associates, 1976 Conference, pp. 86-96. Implementing and Performing the Audit Gerald V. Martinson, Assistant Manager for Seminars, Institute of Internal Auditors, Inc., 1976 Conference, pp. 142-181. Entrance and Exit Conferences Bent Nielsen, University of Southern California, 1986 Conference Workshop, p. 171. Risk Analysis: A Tool for Audit Planning Patrick J. Spellacy, University of Minnesota, 1987 Conference Workshop, pp. 36-62. Auditing--Risk Assessment and Analytical Analysis Wanda Wallace, Texas A&M University, 1989 Conference Workshop, p. 116. Conflict of Interest Kathleen Burns, University of Illinois-Urbana, and David Fetterman, Stanford University, 1989 Conference Workshop, p. 124. Panel of Risk Assessment Approaches B. Ratti, University of Central Florida; W. Spruill, University of Alabama System; and J. Prochaska, University of Illinois-Chicago, 1989 Conference Workshop, p. 202. Auditing/Legal Counsel Interaction Steve Veazie, Campus Legal Counsel, University of Illinois, 1989 Conference Workshop, p. 130. Strategic Risk Assessment Glen Mueller, Stanford University, 1993 Conference Workshop, pp. 104-120. Performing the Preliminary Survey Implications of Flow Charting Thompson E. Davis, Jr., Internal Auditing Division, University of Georgia, 1967 Conference Workshop, p. 85. Internal Audit and Systems Analysis: Friends or Foes? Mario F. Martini, Internal Auditor, Eastern Washington State College, 1967 Conference, p. 72. Audit Techniques, Flow Charts, Questionnaires, Statistical Sampling, and EDP Programs Ralph Smallidge, Assistant Business Manager, University of New Hampshire, 1969 Conference Workshop, pp. 80-81. Internal Control Questionnaire for Colleges and Universities ACUA Publication Committee, September 1969. The Preliminary Audit and Entry Interview Robert T. Tuffnell, Audit Manager, Energy Research and Development Contracts Group, University of California, 1975 Conference, pp. 54-64. Interviewing and Consulting Techniques D. Eugene Shaeffer, Director of Education, Institute of Internal Auditors, 1976 Conference, pp. 182-194. Using a Systems Evaluation Approach in Meeting the Auditor's Responsibilities Andrew J. Capelli, Peat Marwick Mitchell & Co., 1977 Conference, pp. 52-66. Flowcharting, Part I Albert A. Fields, Director of Systems Planning and Internal Auditing, Broward Community College, 1978 Conference, pp. 218-232. Flowcharting, Part II W.R.J. Elliott, Director of Internal Audits, University of Saskatchewan, 1978 Conference, pp. 233-243. Internal Auditing Techniques and Principals Robert Tuffnell, University of California System-wide, 1983 Conference Workshop, pp. 332-335. Interviewing Techniques Angela Maniak, Maniak and Associates, 1989 Conference Workshop, p. 87. See Clearly: Defining Audit Scope for Excellence David McNamee, Management Control Concepts, 1993 Conference Workshop, pp. 70-92. Interview Strategies for Auditors Darlene Howe, University of Maryland System, 1993 Conference Workshop, pp. 99-103. Audit Programs (for functional audit programs, see specific topical index) The Audit Program W.J. Harmeyer, Director of Internal Auditing, California Institute of Technology, 1975 Conference, pp. 65-80. Audit Programs and Planning Pat H. Braswell, Audit Manager, Texas A&M University System, 1978 Conference, pp. 111-148. Sampling Statistical Sample and Its Use in Auditing Anton S. Petran, Manager, Management Sciences, Touche, Ross, Bailey, and Smart, 1967 Conference, pp. 38-49. Application of Statistical Sampling Techniques to Auditing Robert Kuhn, Ernst & Ernst, 1971 Conference, p. 48-62. Statistical Sampling Carlton D. Stolle, Texas A&M University, 1977 Conference, pp. 87-123. Statistical Sampling James K. Loebbecke, Professor, College of Business, University of Utah, 1981 Conference, pp. 93-96. Fieldwork and Working Papers Audit Work Papers R.R. Wichersham, Jr., Assistant for Instructional Budgeting, Ball State University, 1968 Conference, p. 61. Fieldwork Robert T. Tuffnell, Audit Manager, Energy Research Development Crafts Group, University of California, 1975 Conference, pp. 81-86. Standards and Techniques of Working Paper Documentation Lydia P. Abdullah, Audit Manager, Pennsylvania State University, 1981 Conference Workshop, pp. 158-178. Working Papers Technique Walter J. Brown, University of Utah, 1982 Conference Workshop, pp. 49-51. Auditing Work Papers/Report Writing Walter J. Brown, Jr., Senior Internal Auditor, University of Utah, 1983 Conference Workshop, pp. 133-197. Reports Auditing Report Practices Dennis K. Blossom, Assistant to Comptroller, University of Missouri, 1966 Conference, pp. 20-26. The Techniques of Internal Audit Reporting Lee B. Stenquest, Director of Budgets and Internal Audits, Utah State University, 1967 Conference Workshop, pp. 73-84. Improving Our Image: With Superiors, Peers and Auditees John Yago, Jr., Partner, Lybrand Ross Bros., and Montgomery, 1969 Conference, pp. 61-66. Audit Reports Jack E. Simmons, Auditor, Southern Illinois University, 1969 Conference Workshop, pp. 85-86. Internal Auditing and Psychological Patterns Albert E. Marien, University of Illinois, Champaign-Urbana, 1969 Conference, pp. 31-44. Procedure Writing William Cook, Division Head, Internal Auditing, University of Georgia, 1970 Conference Workshop, p. 119. Audit Techniques and Techniques of Audit Report Writing for Internal Auditors Edwin E. Glover, Oklahoma State University, 1972 Conference Workshop, pp. 116-125. Audit Report to Management Ralph Voelkel, Indiana University, 1972 Conference Workshop, pp. 127-129. Audit Reports D. Eugene Shaeffer, Director of Education, Institute of Internal Auditors, Inc., 1975 Conference, pp. 103-109. Communications Edgar Wycoff, Assistant Professor of Communications, Florida Technological University, 1976 Conference, pp. 66-77. Techniques of Report Writing Tony Bryant, State University System of Florida, 1977 Conference Workshop, pp. 182-198. Audit Report Writing: A Few Items for Consideration Francis J. Farina, Director of Internal Audit, Georgetown University, Washington, D.C., 1979 Conference Workshop, pp. 62-73; 1980 Conference, pp. 110-118. Technical Writing Lyn Yacovelle, Technical Writer/Editor, University of Maryland, 1987 Conference Workshop, p. 292-220. Writing Effective Reports Lyn Yacovelle, Technical Writer/Editor, University of Maryland, 1988 Conference Workshop, pp. 24-25. Writing Effectively Lyn Yacovelle, Technical Writer/Editor, University of Maryland, 1989 Conference Workshop, p. 146. Editing and Revising Elena DeVos, Productive Prose, 1989 Conference Workshop, p. 149. Twenty Tips for Clearer Writing Lyn Y. Bessette, Technical Writer/Editor, University of Maryland, 1992 Conference Workshop, pp. 149-151. Writing Effective Audit Reports Brad Hughes, University of Wisconsin-Madison, 1993 Conference Workshop, pp. 93-98. Producing Quality I/A Reports Buck Joseph, Ed.D., Director of Business Communications and Executive Programs, Management Institute, The School of Business, , University of Wisconsin - Madison, 1994 Conference Workshop Audit Report Reviews and Replies Follow-Up of Exceptions Paul R. Johnston, Internal Auditor, Pennsylvania State University, 1974 Conference Workshop, pp. 107-110. Exit Interview D. Eugene Schaeffer, Director of Education, Institute of Internal Auditors, 1975 Conference, pp. 103-109. Implementation of Recommendations and Follow-Up W.J. Harmeyer, Director of Internal Auditing, California Institute of Technology, 1975 Conference pp. 87-102 AUXILIARY ENTERPRISES, ORGANIZED ACTIVITIES, AND SERVICE DEPARTMENTS Bookstores: Systems and Audits J.Y. Richardson, Internal Auditor, University of Florida, 1964, Conference, pp. 28-37. Auditing of a Television Station Harry Niespodziany, Internal Auditor, Notre Dame University, 1964 Conference, pp. 24-27. Accounting and Auditing of a Motor Pool A.B. Nettleton, General Examiner, Board of Regents of the Universities and State College of Arizona, 1964 Conference, pp. 56-68. Parking Lots and Garages--Systems and Control Willis I. Nordhem, Internal Auditor, Northwestern University, 1965 Conference, pp. 53-65. Audit of the Physical Plant Department K.M. Galston, Assistant Comptroller and Internal Auditor, University of Manitoba, 1965 Conference, pp. 66-74. Audit of Student Publications Edwin E. Glover, Assistant Business Manager and Internal Auditor, Oklahoma State University, 1965 Conference, pp. 75-81. Audit of Student Organizations Roy V. Ustby, Internal Auditor, University of Wisconsin, 1969 Conference Workshop, pp. 91-92. Management Audit of a University Print Shop James A. Weathers, Jr., Internal Auditor, North Carolina State University, 1970 Conference Workshop, pp. 91-92. Audit and Control of the College Bookstore in the Retail Method of Evaluation Walter C. Vice, Auditor, University of Alabama in Huntsville, 1970 Conference Workshop, pp. 101-116 The Athletic Department Audit Warren S. King, Internal Auditor, University of Arkansas, 1970 Conference Workshop, pp. 117-118. Audit of Institutional Farms William E. Vest, Internal Auditor, Virginia Polytechnic Institute and State University, 1970 Conference Workshop, p. 122. Motor Pool Audits Carl L. Hilgeman, Senior Auditor, Indiana University, 1971 Conference Workshop, pp. 130-135. Audit Program for Audio-Visual Departments Edwin E. Glover, Director of Internal Audits, Oklahoma State University, 1971 Conference Workshop, pp. 148-151. Audit of Concessions Funds Don Fahey, University of Minnesota, 1972 Conference Workshop, pp. 141-151. Audit of Concession Funds Don Fahey, University of Minnesota, 1972 Conference Workshop, pp. 152-156. Audit of Self Supporting Activities Wilbur C. Keller, University of Rochester, 1972 Conference Workshop, pp. 152-156. Audit of Athletic Activities Louis J. Cohen, University of Notre Dame, 1973 Conference Workshop, pp. 119-120. Managing Campus Vending William L. Cook, Director of Administration and Fiscal Affairs, Georgia Southern College, 1974 Conference, pp. 37-46. Audit of Extension Farms (Experiment Stations) Warren S. King, Internal Auditor, University of Arkansas, 1974 Conference Workshop, pp. 90-91. The College Bookstore--The Design and System Controls Ken White, President, Ken White Associates, 1974 Conference, pp. 61-66. Audit of Traffic Fines and Campus Security Donald L. Myers, Internal Auditor, American University, 1974 Conference Workshop, pp. 92-93. Audit of the Athletic Department Robert E. Wenner, Director of Internal Audits, Michigan State University, 1978 Conference, pp. 177-184. Audits of Dining and Residence Halls Louis J. Cohen, Director of Internal Audits, University of Notre Dame, 1978 Conference, pp. 252-260. Auditing an Athletic Department Alfred S. Chavez, Jr., University Auditor, University of New Mexico, 1981 Conference Workshop, pp.202-221. Physical Plant Audit Rom Wiedemann, Internal Auditor, University of Wisconsin System Administration, 1983 Conference Workshop, pp. 376-384. Campus Telephone Operations--The MSU Experience Ray A. Gafford, Director of Internal Auditing, and Michael K. Lane, Director of Telecommunications, Mississippi State University, 1984 Conference Workshop, pp. 116-142. Auditing The Athletic Department Richard W. Melton, Assistant Director of Internal Auditing, University of Oklahoma, 1985 Conference Workshop, pp. 349-376. Athletics--NCAA Developments Richard W. Melton, Senior Auditor, University of California at Santa Barbara, 1986 Conference Workshop, pp. 149-167. Intercollegiate Athletics: NCAA Audit Program Alfred S. Chavez, Jr., Director of Internal Audit, University of Maryland, 1987 Conference Workshop, pp. 167-202. Auditing Athletic Departments Bob Wenner, Michigan State University, 1989 Conference Workshop, p. 100. Auditing University Related Foundations Peter M. Hughes, Oregon State System, 1989, Conference Workshop, p. 109. NCAA Compliance Audits Garnett Purnell, Compliance Representative, NCAA, 1992 Conference Workshop, p. 317. Departmental Audits Robert Clark, MIT; Ray Cochran, Columbia University, 1993 Conference Workshop, pp. 207-214. NCAA Compliance Audits Cynthia Jones, Bond Schoeneck & King; Steven Colicci, Syracuse University, 1993 Conference Workshop, pp. 215-218. Athletics Certification Program for Division I Institutions David Brunk, NCAA, 1993 Conference Workshop, pp. 224-230. NCAA Eligibility Certification David Brunk, NCAA, 1993 Conference Workshop, pp. 231-234. Hazardous Materials: Assessing Environmental Risks at Colleges U Universities Dale Wetzelberger, Manager of Operational Auditing, Johns Hopkins University, 1994 Conference Workshop Athletics Certification David Brunk, Compliance Representative, NCAA, 1994 Conference Workshop. Management Audits of Public Safety Matthew Babick, Management Auditor, California State University Board of Trustees, 1994 Conference Workshop Departmental Audits Robert Clark, Jr., CIA, Audit Manager, MIT, 1994 Conference Workshop ELECTRONIC DATA PROCESSING Auditing and the Computer George H. Coyne, Director of Corporate Systems, Brown Engineering Company, Inc., 1965 Conference, pp. 45-52. Auditing the Computer Thomas D. Pope, Internal Audit Department, University of Michigan, 1967 Conference, pp. 31-37. Internal control of a Computerized Stores Operation Donald Fahey, Field Auditor, University of Minnesota, 1967 Conference, pp. 50-56. The Haskins and Sells Audiotape System Jerry Kolb, Partner, Haskins and Sells, 1968 Conference, pp. 44-46. Auditing and EDP Systems F. Chavez, Senior Auditor, University of Michigan, 1969 Conference Workshop, p. 87. Auditing and EDP H.D. Graham, Jr., Partner in Charge of the New Orleans Office, Arthur Andersen and Co., 1970 Conference, pp. 22-30. Machine Oriented Audits Using STRATA Keagle Davis, Partner, Touche Ross and Co., 1971 Conference, pp. 63-72. Management Information Systems Richard Metcalf, Professor, University of Nebraska, 1971 Conference, pp. 91-96. A Management Review of EDP Edward McGovern, Director, Management Advisory Service, Haskins and Sells, 1972 Conference, pp. 41-55. The Auditor's Role in Development of a Computer Facilities Plan Emerson H. Fly, University of Tennessee, 1973 Conference workshop, pp. 242-245. "AUDEX"--Computer Audit Extract System Eugene L. Delves, Partner, Arthur Andersen and Co., 1974 Conference, pp. 51-60. Internal Control Within the EDP Department Vito G. Petruzzelli, Haskins and Sells, 1974 Conference, pp. 77-83. Computer Impact on Universities Daniel B. Killeen, Computer Center Director, Tulane University, 1976 Conference, pp. 24-30. Acquisition and Use of Software Anthony J. Woodworth, Harvard University, 1977 Conference Workshop, pp. 82-86. Use of Software in Audit of Payroll and Accounts Payable Anthony J. Woodworth, Harvard University, 1977 Conference Workshop, pp. 167-172. EDP Audit and Control--Systems Development Anthony J. Woodworth, Harvard University, 1977 Conference Workshop, pp. 138-143. EDP Auditing in Colleges and Universities Anthony J. Woodworth, Director of Internal Auditing, Harvard University, 1977 Conference Workshop, pp. 41-51. EDP Security--It Always Happens to the Other Guy R.J. Cox, Operations Director, Computer Center, University of Toronto, 1978 Conference, pp. 79-97. Integration of EDP, Financial and Operational Audits Dave Tovell, Internal Auditor, University of Toronto, 1980 Conference, pp. 147-165. Establishing the Audit Base in Computerized Systems Keagle Davis, Partner, Touche, Ross & Co., 1980 Conference, pp. 221-257. Problems and Opportunities with Small Business Computers Paul Holte, Audit Supervisor, Touche Ross & Co., 1981 Conference, pp. 65-90. Implementation of an EDP Audit Software Package Anthony C. Domin, Senior Internal Auditor--Computer Systems, Pennsylvania State University, 1981 Conference Workshop, pp. 228-239; 1982 Conference Workshop, pp. 61-66. System Development Life Cycle Cheryl S. Knox, EDP Auditor, Michigan State University, 1982 Conference Workshop, pp. 45-47. Use of Microcomputers in Managing and Audit Practice Paul Holte, Touche Ross & Co. and Anthony J. Woodworth, Harvard University, 1983 Conference Workshop, pp. 29-132. How to Audit On-Line Systems Tony Domin, Pennsylvania State University, 1983 Conference Workshop, pp. 267-331. Institutional On-Line Audit Zane Geier, University of Alabama at Birmingham, 1983 Conference Workshop, pp. 336-350. Use of Microcomputers Paul Holte, CPA, Touche Ross & Co., and Anthony J. Woodworth, CPA, Audit Director, Harvard University, 1984 Conference Workshop, pp. 83-115. Using Existing Resources for EDP Audits Cheryl Knox, Director of Internal Auditing, Ohio State University, 1984 Conference Workshop, pp. 170-179. Controlling and Auditing On-Line EDP Systems Anthony Domin, and Thomas Wolfe, Senior Auditors-Computer Systems, Pennsylvania State University, 1984 Conference Workshop, pp. 180-238. Student Registration Software Program Henry Hays, Associate Dean, College of Business Administration, North Texas State University, and Steven C. Rohn, CPA, Controller, North Texas State University, 1984 Conference Workshop. Guide to Selecting a Small Business Computer Keagle Davis, Partner, Touche Ross & Co., and Anthony J. Woodworth, Director of Auditing, Harvard University, 1985 Conference Workshop, pp. 86-123. Documentation of Spreadsheets Keagle Davis, partner, Touche Ross & Co., and Anthony J. Woodworth, Director of Auditing, Harvard University, 1985 Conference Workshop, pp. 170-186. Auditing On-Line EDP Systems Anthony C. Domin and Thomas E. Wolfe, Senior Auditors-Computer Systems, Pennsylvania State University, 1985 Conference Workshop, pp. 237-295. How to Effectively Participate in New System Development Reviews Jeff Laughlin, Computer Audit Manager, Cornell University, 1986 Conference Workshop, pp. 270-312. Security in Advanced Applications and Environments W.H. Murray, Program Manager, Data Security, IBM, 1986 Conference Workshop, pp. 233-256. Microcomputer Security and Control Allan Bachman, Director of Internal Audit, Wentworth Institute, 1987 Conference Workshop, pp. 122-128. A Case for Electronic Signature in a Paperless Environment W.V. Accola, Director of Computer Services, University of Idaho, 1987 General Speaker, pp. 407-414. Auditing a Network Myles Murphy, University of Michigan, 1988 Conference Workshop, pp. 46-47 and Appendix F, p. 121. Using Spreadsheet Audit Software James Fisher, Rochester Institute of Technology, 1988 Conference Workshop, pp. 48. Distributed Computing Ron Lostetter, University of Wisconsin-Steven's Point, 1988 Conference Workshop, pp. 49-51 and Appendix G, p. 127. Lotus 1-2-3 Anthony J. Woodworth, Senior Auditor, Harvard University, 1988 Conference Workshop, p. 51. Internal Audit Role in Detection and Prevention of Runaway Systems Paul Applegate, K.P.M.G. Peat Marwick Main & Co., 1989 Conference Workshop, p. 159. IDEA, PC-Based EDP Audit Package John Graves, Director of Technical Services, AICPA, 1989 Conference Workshop, p. 233. The Impact of EDI & EFT on Audits Kenneth H. Fullerton, National Director of Computer Auditing, Arthur Young & Co., 1989 Conference Workshop, p. 188. Auditing the PC Environment Mike Callahan, University of Illinois-Chicago, 1989 Conference Workshop, p. 246. Lotus Entry Level-General Use, File and Disk Management Spreadsheets M. DeVerl Cutler and Larry Litster, Brigham Young University, 1989 Conference Workshop, p. 248. Lotus Advance Level-Specific Internal Audit Applications Larry Litster, Brigham Young University, 1989 Conference Workshop, p. 257. EDP Audit Manager's and Supervisor's Roundtable Mike Callahan, Assistant Director, Office of University Audits, University of Illinois, 1990 Conference, pp. 221-223. Data Center Audits Tony Domin, EDP Audit Manager, Pennsylvania State University, 1990 Conference, pp. 225-226. Automated Evaluation/Assessment Techniques for Installed Applications David E. Sundstrom, University Auditor, California State University, 1990 Conference, pp. 228-232. Data Analysis Techniques David E. Sundstrom, University Auditor, California State University, 1990 Conference, pp. 234-237. Auditing Local Area Network Implementations Barry L. White, EDP Auditor Specialist, Johns Hopkins University, 1990 Conference, pp. 239-245. Conducting Effective Application Reviews Glen C. Mueller, Director of Auditing, Cornell University, 1990 Conference, pp. 247-252. Micro's - A Link Beyond the Office Kathleen Kelley, Former University Auditor, Brown University, 1990 Conference, pp. 254-261. Business Resumption Planning/Case Western Study Ron Moritz, Associate Director, Case Western Reserve, 1992 Conference Workshop, pp. 193-197. LOTUS Intermediate-Practical Audit Applications Larry Litster, Senior EDP Auditor, Brigham Young University, 1992 Conference Workshop, pp. 199. Audit and Control of CICS's Internal Security and Interface with RACF Connie Balodimos, Systems Security Consultant, Bank of Boston, 1992 Conference Workshop, pp. 201-205. Microcomputer Technology Pamela A. Jerskey and Seth Kornetsky, Boston College, 1992 Conference Workshop, pp. 207-212. Social and Ethical Consequences Arising from the Use of Information Technology Ron Moritz, Case Western Reserve University, 1993 Conference Workshop, pp. 132-138. End User Computing: Risks and Controls Pamela Jerskey, Boston College, 1993 Conference Workshop, pp. 139-144. System Life Cycle: Design, Control and Audit Review Alice Brainerd, John Hopkins University, 1993 Conference Workshop, pp. 153-162. Who Needs Protection-Software Publishers or You? Larry Lam, Stanford University, 1993 Conference Workshop, pp. 163-168. Guide to Conducting a Mock Disaster and Testing a Disaster Recovery Plan Salim Alani and William Woodfin, Tufts University, 1993 Conference Workshop, pp. 169-180 An Introduction to the TCP/IP Protocal Suite (Part I / Part II) George Loftus, Manager of Network Services, Brown University., 1994 Conference, pp. Program Change Controls Jeri Hale, CISA, University of Colorado, 1994 Conference, pp. Maximizing the Use of Scarce EDP Audit Resources Glen C. Mueller, CPA, Director of Internal Audit, Stanford University, 1994 Conference, pp. ESP Auditors Roudtable Camille R. Rigney, Associate EDP Auditor, Brown University, 1994 Conference, pp. Electronic Audito Workpapers Larry C. Lam, EDP Audit Manager, Stanford University, 1994 Conference, pp. Access Controls for Network Based Systems (Password Encryption & Kerberos) Jeffrey Lincoln, Yale University; Shyamal Jajodia, CPA, Information Systems Auditors, MIT, 1994 Conference Workshop Auditing Local Area Network Installations Barry L. White, CISA, MBA, Manger, Information Systems Auditing, Johns Hopkins University, 1994 Conference Workshop EMPLOYEE COMPENSATION AND BENEFITS Audit and Control of Payroll Lawrence E. Carter, Internal Auditor, University of Notre Dame, 1969 Conference Workshop. pp. 78-79. Sir, the Wage and Hour Representative is Here John C. McFerrin, Assistant Regional Director, Wage and Hour Division, U.S. Department of Labor, 1970 Conference, pp. 80-88. Payroll Audits Ralph Sudbeck, Iowa State University, 1971 Conference Workshop, p. 119. Audit of Payroll Walter J. Strohmeyer, Jr., Yale University, 1977 Conference Workshop, pp. 133-137. An Audit Approach for Reviewing the Use of Faculty Members Vladimir Tkach, USAF Academy, 1979 Conference, pp. 24-31. The Auditor's Responsibility in the Evaluation of Faculty Members Vladimir Tkach, USAF Academy, 1979 Conference, pp. 32-33. ETHICS Ethics in the Auditing Profession: Challenges for Today and Tomorrow Richard A. Wehmhoefer, University of Denver and Colorado Commission on Judicial Discipline, 1989 Conference, p. 47. Syllabus Jeffrey A. Lovitky, JD, Practitioner, 1990 Conference, pp. 82-83. Outline of Speech to the 34th Annual Conference of the Association of College and University Auditors Nathan T. Garrett, Partner, Garrett and Davenport, CPAs, 1990 Conference, pp. 84-88. Conflict of Interest - What Is It? (Executive Summary) Richard Traver, CPA, CISA, Director of University Audits, University of Illinois; Pat Spellacy, CPA, Director of Auditing, University of Minnesota; Carl Smith, CPA, Director of University Audits, University of Michigan; Anthony Dowgiewicz, CPA, CIA, Director of Audits and Management Services, Johns Hopkins University, 1990 Conference, pp. 178-182. FEDERAL EDUCATIONAL PROGRAMS, RESEARCH, AND OTHER SPONSORED PROGRAMS Audits of Government Grants Leonard M. Ramer, Secretary-Treasurer, Racal Communications, Inc., Silver Spring, Maryland, 1964 Conference, pp. 44-48. Audit of National Science Foundation Grants Awarded to Colleges and Universities W.G. Kenner, Head--Internal Audit Office, National Science Foundation, 1965, Conference, pp. 29-36. Audit Relations with Federal Research Agencies Robert B. Boyden, Internal Audit Office, National Science Foundation, 1967 Conference Workshop, pp. 67-69. The College Internal Auditor--An Essential Stimulant in a Viable Federal-College Partnership James F. Kelly, Assistant Secretary-Controller, DHEW, 1968 Conference, pp. 38-43. Government Overhead Claude M. Hamrick, Jr., CPA, Partner, Alexander Grant and Company, 1971 Conference, pp. 38-47. Application of the GAO Audit Standards to College and University Auditors M.A. Dittenhofer, Director, Division of Financial and General Management Studies, U.S. Accounting Office, 1973 Conference, pp. 23-37. The Internal Auditor's Responsibility to Sponsored Programs Dominic A. Viscardi, University of Rochester, 1977 Conference, pp. 67-74. Indirect Cost Computation for Organized Research Dominic A. Viscardi, University of Rochester, 1977 Conference, pp. 144-158. Federal Audits--Implications for the Internal Auditor Norman H. Gross, Director of Audits, University of California, 1978 Conference, pp. 56-65. Preventive Auditing in Relation to Federally Funded Research Jerry Lange, University of Wisconsin-Madison, 1979 Conference Workshop, pp. 126-132. Sponsored Research Audits Walter Strohmeyer, Director of University Auditing, Yale University 1980 Conference, pp. 133-146. Government Grant and Contract Auditing Clark L. Bernard, Partner, Coopers & Lybrand, 1981 Conference, pp. 91-92. Financial Administration of Grants and Contracts Warren H. Spruill, General Auditor, University of Alabama System, 1982 Conference Workshop, pp. 29-30. Guidelines for Audits of Federal Awards to Educational Institutions Daniel D. Robinson, Partner, Peat Marwick Mitchell & Co., New York, 1982 Conference, pp. 31-33. Federal Research Auditing: The Voice of Experience Thomas O'Brien, Financial Vice President, Harvard University 1984 Conference General Session, pp. 239-246. A-110 Auditing Requirements Clark Bernard, Partner, Coopers & Lybrand, Boston, Mass.; William Long, Internal Audit Manager, Harvard University; Warren Spruill, General Auditor, University of Alabama System, 1984 Conference Workshop, pp. 147-160. A-110 Audit Update Raymond Clark, Controller and Associate Treasurer, Princeton University, 1985 Conference General Session, pp. 81-85. Research Universities Jerry Lange, Director of Internal Auditing, University of Wisconsin-Madison; Miles Bowler, Director of Internal Auditing, University of California-San Diego, 1986 Conference Workshop, pp. 141-146. Current Federal Developments Robert Forrester, Coopers & Lybrand, 1988 Conference Workshop, pp. 58-60. Conflict of Interest In Sponsored Programs Wilbur R. Jones, Vice President of Finance, University of Connecticut, 1990 Conference, pp. 69-81. The Role of the Internal Auditor In UCAP Thomas J. Dolan, Jr., Management and Direction, ONR Field Contract Administration Organization, 1990 Conference, pp. 158-159. Contracts and Grants Auditing Michael Barone, Director of Internal Audit, Harvard University, 1990 Conference, pp. 285-289. Coordinating the A-133 Audit Lorraine Arvin, KPMG Peat Marwick; John Fisher, DHHS; and Joseph S. Cohen, GAO, 1992 Conference Workshop, pp.172-179. Indirect Cost Auditing Stephen Nemphos, Stephen Nemphos Associates, 1992 Conference Workshop, pp. 182-188. Departmental Audits: Internal Control and Compliance with A-21 Robert Clark, Jr., Audit Manager, MIT, 1992 Conference Workshop, pp. 266-270 IRS Audits of Universities Arena Groves, Tax Exempt Organization Large Case Coordinator, Internal Revenue Service, 1994 Conference Workshop Complying with ADA Mary Kaye Rubin, Legislative Analyst, The President's Committee on Employment of People with Disabilities, 1994 Conference Workshop Indirect Cost Auditing Michael Barone, CPA, Director of Internal Audit, Harvard University, 1994 Conference Workshop FINANCIAL MANAGEMENT (CASH, INVESTMENTS, NOTES PAYABLE, AND LONG-TERM DEBT) Audit of the Instant Cash System E.N. Thode, Chief Auditor, University of California, 1965 Conference, pp. 24-28. College Cash Management Program: A Case Study Gerald E. Fulford, Director of Systems and Audits, Eastern Michigan University, 1966 Conference, pp. 40-46. Gifts and Unsolicited Receipts Charles J. Mountford, Internal Auditor, University of Chicago, 1966 Conference, pp. 53-55. Some Legal Aspects of University Fiscal Operations Edmund McIhenny, Legal Counsel and Member, Board of Administrators, Tulane University, 1967 Conference, pp. 62-66. Financial Management in a Fund-Raising Atmosphere Richard E. Hickman, Business Manager, Indiana University Foundation, 1968 Conference, pp. 27-29. Control of Cash Receipts Joseph Gomez, Director of Internal Control, University of Southern Florida, 1968 Conference, pp. 47-54. Audit and Control of Cash Gerald C. Schwemmin, Internal Auditor, Western Michigan University, 1969 Conference Workshop, p. 77. Endowment Fund Accounting--Yale Plan Walter H. Strohmeyer, Yale University, 1971 Conference Workshop, pp. 117-118. Cash--Control and Audit J.D. Griggs, University of Washington, 1972 Conference Workshop, pp. 163-165. The Administration of Charitable Remainder Trusts Paul W. Joy, University of Wyoming, 1973 Conference Workshop, pp. 149-179. Cash--Containing the Liquid Assets Edward Todd, Internal Auditor, Pennsylvania State University, 1980 Conference, pp. 204-220. Audit of Endowments, Gifts and Non-governmental Grants and Contracts Jerry Lange, Internal Auditor, University of Wisconsin-Madison, 1981 Conference Workshop, pp. 137-150. Controlling the cash Function Robert Huebschman, Internal Auditor, Miami University, Oxford Ohio, 1984 Conference Workshop, pp. 143-146. Student Loans Martin Katz, CPA, Director of Student Loan Department, Harvard University, 1984 Conference Workshop. Endowment and Foundation Audit Joseph P. Booker, Internal Auditor, Fort Valley State College, Georgia, 1986 Conference Workshop, pp. 191-203. Cash Handling Audits--Campus-wide Problems Joe Shepard, Manager, Internal Audit, University of California-Santa Cruz, 1986 Conference Workshop, pp. 215-229. Controlling the Cash Function Bob Huebschman, Miami University-Ohio, 1989 Conference Workshop, p. 217. Implementing Financial Management Systems Suresh Balakrishnan, University of Maryland, 1989 Conference Workshop, p. 193. FINANCIAL REPORTING The Application of Cost Principles in the Audit of Educational Institutions Eugene Wiseman, Program Manager, Defense Contract Audit Agency Headquarters, Alexandria, Virginia, 1966 Conference, pp. 27-39. Current Status of the Revision of Volumes 1 and 2 Daniel D. Robinson, Partner, Peat Marwick Mitchell and Co., New York, 1966 Conference, pp. 46-52. The New AICPA Guide for Audits of Educational Institutions Daniel D. Robinson, Partner, Peat Marwick Mitchell and Co., New York, 1972 Conference, pp. 57-65. Some New Thoughts on Improved Financial and Management Reporting for Higher Education Richard H. Gherst, II, Audit Manager Philadelphia Office of Price Waterhouse & Co., 1973 Conference, pp. 56-69. Financial Statements: What's the Matter with College and Why the Audit Guide Doesn't Fix It Roderick Kingman Mcleod, General Practice Partner, San Francisco Office of Coopers & Lybrand, 1973 Conference, pp. 77-86. Full-Cost Allocation in Financial Accounting Robert H. Strotz, President, Northwestern University, 1974 Conference, pp. 31-36. Financial Reporting in Institutions of Higher Learning: Legal Responsibilities of Concerned Personnel Glenn W. Dodd, Audit Manager, Price Waterhouse & Co., 1974 Conference, pp. 31-36. Application of AICPA Audit Guide to Internal Auditing Price B. Womack, Internal Auditor, Vanderbilt University, 1974 Conference Workshop, pp. 87-89. Position Paper on College and University Reporting Malvern J. Gross, Jr., CPA, Price Waterhouse and Co., 1975 Conference, pp. 42-53. FASB Concepts Marvin R. Schultz, Partner, Coopers & Lybrand, Los Angeles, California, 1987 Conference Workshop, pp. 333-354. SFAS 116 & 117 Jerry B. Farley, Vice President for Administrative Affairs, University of Oklahoma, 1994 Conference Workshop. FRAUD AUDITING Embezzlement and Fraud Al Kassan, Internal Auditor, New York University, 1969 Conference, p. 73. Investigative Auditing Stephanie Siri, Director of Internal Audit, University of California-Berkeley; Cheryl S. Knox, Director of Internal Audit, Ohio State University, 1976 Conference Workshop, pp. 175-189. Cooperative Police-Internal Audit Investigation David Evans, Law Enforcement Officer--Detective Bureau, University of Colorado Police Department, 1980 Conference, pp. 32-41. Investigative Auditing Wilbert Gordon, Assistant Dean of Administration, University of Illinois Medical Center in Chicago, 1980 Conference, pp. 98-109. Suspect Documents Jack Schultz, Systems Analyst and Document Examiner, University of Illinois, 1980 Conference, pp. 26-31. White Collar Crime and Approaches to Investigation Wilbert Gordon, Assistant Dean of Administration, University of Illinois Medical Center in Chicago, 1980 Conference, p. 132. Dealing with Fraud and Other Employee Crimes Robert T. Tuffnell, Director of Internal audits, University of California System, 1982 Conference, p. 27. The Billion Dollar Bubble William N. Haufschild, Director of Internal Audit, University of Waterloo, 1982 Conference, p. 27. Fraud Investigations and White Collar Crime Joe Dale Morris, Major, U.S. Army, (Formerly Criminal Investigator, District Attorney's Office, Austin Texas), 1985 Conference General Session, pp. 219-236. The How-to of Investigative Auditing James R. Maples, Audit Supervisor and Francis M. Gross, Assistant Vice President and Director of Management Services, University of Tennessee, 1985 Conference Workshop, pp. 124-132. You Catch a Thief Frank Abagnale, 1989 Conference, p. 71. The Ten Most Common University-Related Frauds Ted Bluey, Director of Consultation Services (National Office), and Deborah Hassan, Senior Manager of Audit (Pittsburgh Office), Delloite & Touche, 1990 Conference, pp. 185-186. Effective Fraud Investigations Francis M. Gross, Ed.D., Assistant Vice President and Assistant Professor; and John Fox, Audit Manager, Office of Management Services, University of Tennessee, 1990 Conference, pp. 188-191. White Collar Crime Investigations John R. Molesworth, Supervisory Special Agent, FBI, 1990 Conference, pp. 193-195. Trends in Computer Fraud Sanford Sherizen, Data Security Systems, 1992 Conference Workshop, pp. 284-290. Silent Interviewing Robert J. Bird, Robert J. Bird and Associates, 1992 Conference Workshop, pp. 292-313. Employee Searches and Interviews: How Far May an Employer Go? P. Kathleen Lower, J.D., Morris and Lower, 1992 Conference Workshop, p. 314. Red Flags: Warnings for Fraud John Prochaska, Director of Internal Auditing, University of Illinois at Chicago, 1992 Conference Workshop, pp. 320-324. PMX Toll Fraud Steven Hill, Vanderbilt University, 1993 Conference Workshop, pp. 145-152. Federal Sentencing Guidelines Sanford Sherizen, Ph.D., President, Data Security Systems, 1994 Conference Workshop Audits/Investigations for Successful Prosecution Lee A. Blais, President, LCF Associates, 1994 Conference Workshop Fraud at the Cash Register Louise Vale, Senior Auditor, University of Colorado, 1994 Conference Workshop Fraud Interrogations (Part I / Part II) Joseph P. Buckley, President, John E. Reid & Associates, 1994 Conference Workshop HEALTHCARE Auditing Student Health Services Rodney B. Moore, New Mexico State University, 1973 Conference Workshop, pp. 129-137. Audits in the Medical Center Paul R. Johnston, University Auditor, Pennsylvania State University, 1977 Conference Workshop, pp. 177-184. Auditing of a University Hospital Mike Thompson, University of Michigan, 1983 Conference Workshop, pp. 233-252. Auditing in Your Institution's Teaching Hospital Miles Bowler, Audit Manager, University of California-San Diego; Ali Khan, Director of Internal Audit, University of Texas System Cancer Center-Houston; Peter Millington, Director Internal Audit, Stanford University, and William sites, Director of Internal Audits, Temple University, 1984 Conference Workshop Roundtable. Hospital Auditing Peter S. Millington, Director of Internal Audit, Stanford, 1986 Conference Workshop, pp. 113-137. Hospital Auditing Peter S. Millington, Director of Internal Audit, Stanford, 1987 Conference Workshop, pp. 267-289. Auditing Veterinary Hospitals Salim M. Alani and Gary R. Del Viscio, Tufts University, 1988 Conference Workshop, pp. 26-27. Hospital Audits Richard Humes and William G. Sites, Temple University and Hospital, 1988 Conference Workshop, p.56. Medicare Fraud and Abuse Update Don Mueller, Armstrong, Teasdale, Schlafly & Davis, 1992 Conference Workshop, pp. 218-230. Update on Current Healthcare Accounting and Auditing Developments Richard G. Kleiner and Martha Garner, Price Waterhouse, 1992 Conference Workshop, pp. 249-250. Healthcare Legislative and Regulatory Update Gary Eiland, Vinson & Elkins, L.L.P., 1993 Conference Workshop, pp. 185-189. Medical Practice Plans - Are Any of Them Alike? D. Kent Kay, Texas Tech University, 1993 Conference Workshop, pp 190-201 Medical Practice Plan Departmental Reviews D. Kent Kay, CPA, Director of Internal Audit, Texas Tech University, 1994 Conference Workshop The Computer-Based Patient Record: Keeping it Confidential and Secure Mary D. Brandt, Director of Policy and Research, American Health Information Management Associates, 1994 Conference Workshop Auditing the Accounts Payable Process: A Review of Common Mistakes that Cost Your Hospital Money John Weiss, President, The Audit Group, 1994 Conference Workshop Medicare Reimbursement and Cost Reporting Update Derek Helling, Director of Reimbursement Services, Price Waterhouse, 1994 Conference Workshop The Effect of Clinton Health Reform on the Academic Health Center Larry A. Oday, Partner, Vinson & Elkins, 1994 Conference Workshop Managed Care - First to Understand . . . Then to Audit Fred E. Lemire, Director of Business Development and Managed Care, University of Texas Health Science Center at Houston, 1994 Conference Workshop HUMAN RELATIONS AND INTERNAL AUDITING Human Relations in Auditing Steven M. Rose, Brigham Young University, 1979 Conference Workshop, pp. 34-41; 1980 Conference, pp. 42-54. Human Relations in Auditing--Communication Steven M. Rose, Brigham Young University, 1979 Conference Workshop, pp. 53-61. Human Relations in Auditing, Parts 1 and 2 Randall L. Morgan, Senior Auditor, Brigham Young University, 1981 Conference Workshop, pp. 190-201. Human Relations in Auditing Randall L. Morgan and DeVerl Cutler, Internal Auditors, Brigham Young University, 1982 Conference Workshop, pp. 35-39. Human Relations in Auditing Randall Morgan, Senior Auditor, Brigham Young University, 1985 Conference Workshop, pp. 133-145. Negotiation Skills Angela Maniak, Maniak and Associates, 1989 Conference Workshop, p. 74. Behavior Analysis for Auditors Brian C. Jayne, MSDD, Dean of John E. Reid College, 1990 Conference, pp. 170-173. Effective Listening Angela J. Maniak, Director of Audit Professional Practices, Bank of Boston, 1990 Conference, pp. 198-201. Leadership and Management Skills Angela J. Maniak, Director of Audit Professional Practices, Bank of Boston, 1990 Conference, pp. 203-206. People Reading: A Positive Edge Kay C. McGuire, MA, M.S.W., President, Center for Creative Communication, Urbana Illinois, 1990 Conference, pp. 208-211. Living and Working with Cultural Diversity Larine Y. Cowan, Assistant Vice Chancellor for Administrative Affairs and Director, Office of Affirmative Action for Staff, University of Illinois, and Timothy R. Ecklund, Associate Director of Housing, SUNY Buffalo, 1992 Conference Workshop, pp. 131-147. Enhancing Client Relations: User Friendly Audits Larry Janes, Acting Chairperson, Department of Educational Administration, Eastern Illinois University, 1992 Conference Workshop, pp. 153-159. Negotiating with Difficult People Lyn Y. Bessette, Technical Writer/Editor, University of Maryland System, 1992 Conference Workshop, pp. 161-164. Reading People: A Positive Edge Kay C. McGuire, MA, MSW, President for the Center for Creative Communication, Savoy, Illinois, 1992 Conference Workshop, pp. 166-169. Internal Audit and Public Relations John Lippincott, Cirector of Public Relations, University of Maryland System, 1992 General Session, pp. 93-124. Communicating Across Cultures Andrew D. Wolvin, Orofessor and Chair of the Department of Speech Communications, University of Maryland, College Park, 1992 General Session, pp. 76-92. Enhancing Client Relations: User Friendly Audits Larry Janes, Eastern Illinois University, 1993 Conference Workshop, pp. 62-69. Audit: From The Auditee's Perspective Diana V. Shaw, Program Administrator, Department of Neurology, University of Rochester Medical Center, 1994 Conference Workshop INTERNAL CONTROL Internal Control and the Separation of Financial Responsibility in Small Institutions Adrian C. Dawson, Director of Accounting, Grand Valley State College, 1967 Conference Workshop, p. 70. Control: Too Much or Too Little Harold E. Boyer, Assistant Comptroller, University of Missouri, 1969 Conference, pp. 74-76. Internal Control of Materials, Supplies, and Equipment and Capital Outlay Renovations Rudolph B. Bennett, Assistant Comptroller, Virginia Commonwealth University, 1970 Conference, pp. 50-59. Auditing and Internal Control in C.U.B.A. J.D. Griggs, Internal Auditor, University of Washington, 1971 Conference Workshop, pp. 120-129. Security Vel Marchand, Manager, Internal Auditing, University of Missouri, 1972 Conference Workshop, pp. 157-162. Review of Systems and Procedures Ralph Voelkel, Internal Auditor, Indiana University, 1974 Conference Workshop, p. 121. Preventive Auditing (Compliance Reviews) Edwin Glover, Director of Audits, Oklahoma State University and Jerry Lange, Internal Auditor, University of Wisconsin-Madison, 1980 Conference, pp. 55-97. Auditing the Control Environment Sydney A. Swainston, Auditor Supervisor, University of Maryland System, 1992 Conference Workshop, pp. 261-264. Internal Controls at Colleges and Universities Deverl Cutler, CIA, CFE, MPA, Director of Auditing, Brigham Young University; Gregory T. Fisher, CIA, CPA, Director of Regents Audit, Utah System of Higher Education; Steven C. Hens, Director of Internal Auditing, Salt Lake Community College; Kathleen Miller, CIA, Director of Internal Audit, Weber State University; Randy B. Vandyke, CPA, Director of Internal Audit, University of Utah, 1994 Conference Workshop MANAGEMENT Administrative and Personal Management Characteristics W.J. Pennington, Business Manager, Seattle Times, 1965 Conference, pp. 37-44. Auditing the Budget--Were Objectives Met? Stanley C. Willets, Director of Systems and Audits, Eastern Michigan University, 1974 Conference Workshop, pp. 94-98. Management by Objectives Douglas G. McNeal, Vice President for Financial and Management Services, University of Houston, 1975 Conference, pp. 24-41. Aw, Stop Worrying Winston K. Pendleton, 1976 Conference, pp. 212-220. Living Longer as an Auditor Robert M. Nideffer, Enhanced Performance Associates, 1977 Conference, pp. 29-35. The Manager's Seminar John A. Edds, Brock University, 1977 Conference Workshop, p. 199. Human Resource Management Towards the Year 2000 Peter J. Moore, Associate Dean (Executive Development), Faculty of Management Studies, University of Toronto, 1981 Conference, pp. 126-136. Management and Internal Audit Sheldon S. King, Executive Vice President and Director, Stanford University Hospital, 1984 Conference, pp. 269-273. Improving Business Management Through "Entrepreneurial" Audits Thomas M. Grip, General Auditor, Colorado State University System, 1985 Conference Workshop, pp. 379-484. Assessing Management Competence Peter Hughes, Director of Internal Audit Division, Oregon State System of Higher Education; Susan Mullins, University Auditor, University of New Mexico; and Richard Tusa, General Auditor, Colorado State University System, 1990 Conference, pp. 302-303. Linking Strategic Plans to Business Plans in the Audit Environment James Scarfuto, Southern California Edison, 1993 Conference Workshop, pp. 58-61. Change Management: Thriving on Change Tom Schenck, Schenck Development Group, 1994 Conference Workshop Process Improvement: An Assembly of Cards Robert S. Winter & Susan E. Kovacs, Office of Quality Advancement, University of Illinois at Chicago, 1994 Conference Workshop OPERATIONAL AUDITING Operational Auditing Robert S. Shaw, Auditor, University of Mississippi, 1968 Conference Workshop, p. 55. Operational Auditing Gerald E. Fulford, Director of Systems and Audit, Eastern Michigan University, 1969 Conference Workshop, p. 72. "You, Too, Can Be a Consultant" W. James Harmeyer, Director, Management Consulting Staff, California Institute of Technology, 1969 Conference, pp. 19-30. "Are We Getting Too Big for Our Britches" W. James Harmeyer, Director, Management Consulting Staff, California Institute of Technology, 1971 Conference Workshop, pp. 97-115. Operational Auditing Hugh Liddle, University of Colorado, 1972 Conference Workshop, pp. 94-115. Performance and Operational Auditing Ellsworth M. Morse, Jr., Assistant Comptroller General, U.S. General Accounting Office, 1972 Conference, pp. 25-37. Nature of Modern Operational Auditing D. Eugene Schaeffer, Director of Education, Institute of Internal Auditors, 1976 Conference, pp. 78-85. Operational Auditing, Part 1 William Wasson, Director of Internal Auditing, Texas A&M University System, 1978 Conference, pp. 197-202. Operational Auditing, Part 2 Edwin E. Glover, Director of Internal Audits, Oklahoma State University, 1978 Conference, pp. 203-217. Auditing the Organization Lawrence B. Sawyer, CIA, Consultant, 1982 Conference, pp. 19-26. Operational Auditing Edwin E. Glover, Director of Internal Audits, Oklahoma State University, and Vicki Wilkinson, supervisor of Operational Audits, Oklahoma State University, 1983 Conference Workshop, pp. 198-232. Decisions, Decisions--Is the Corrective Action Acceptable? Larry Sawyer, Consultant, Camarillo, California, 1983 Conference Workshop, pp. 253-264. What's the Difference? Larry Sawyer, Consultant, Camarillo, California, 1984 Conference General Session. Preliminary Survey Larry Sawyer, Consultant, Camarillo, California, 1984 Conference Workshop, pp. 161-169. Operational Auditing in a Teaching Hospital--Five Case Studies Peter S. Millington, Director of Internal Audit, Stanford University and University Hospital, 1985 Conference Workshop, pp. 187-218. Operational Auditing Robert Tuffnell, University Auditor, University of California, 1985 Conference Workshop, pp. 303-335. PRODUCTION AND COST INVENTORIES Material Control of the General Storehouse Lee J. Maisel, Chief Auditor, University of Maryland, 1968 Conference Workshop, pp. 62-65. Campus Inventories: "What Are They and Do We Control Them?" Roy L. Leary, Chief of Internal Audits, Ohio State University, 1969 Conference, pp. 54-60. Work Simplification D.A. Tovell, Internal Auditor, University of Toronto, 1979 Conference Workshop, pp. 107-113. Supply Costs and Stockless Inventory Systems Loren Trimble and Brian O'Brien, Arthur Andersen, 1992 Conference Workshop, pp. 232-247. PRODUCTIVE ASSETS Depreciation of Equipment in Educational Institutions for the Internal Auditor Don E. Strickland, Internal Auditor, Florida State University, 1966 Conference Workshop, pp. 56-62. The Audit of Capital Expenditures and Assets Stanley Willets, Internal Auditor, Eastern Michigan University, 1968 Conference Workshop, pp. 58-60. Audit of Disposal of Plant Property and Equipment Robert Huebschman, Internal Auditor, Miami University, 1969 Conference Workshop, pp. 89-90. Unique Factors in Library Audits Rodney B. Moore, Auditor, New Mexico State University, 1970 Conference Workshop, pp. 92-99. Machine Contracts William Vest, Internal Auditor, Virginia Polytechnic Institute and State University, 1971 Conference, pp. 25-29. Construction Projects Accounting Thomas Grady, University of Texas System, 1971 Conference Workshop, pp. 144-147. Maintenance And Operations Walter C. Vice, University of Alabama in Huntsville, 1973 Conference Workshop, pp. 121-122. Property Accountability Fred A. Fears, Internal Auditor and Staff Accountant, Hampton Institute, 1974 Conference Workshop, pp. 117-120. Auditing In-House Construction Margaret M. Quigley, Acting Director, Division of Management Evaluation Services, University of Maryland at Baltimore, 1985 Conference Workshop, pp. 336-348. Construction Auditing Ron Stark, Director of Internal Audit, Cornell University, 1987 Conference Workshop, pp. 131-164. Construction Auditing at Johns Hopkins University Thomas D. Russell, Construction Audit Manager, Johns Hopkins University, 1990 Conference, pp. 264-269. Auditing Facilities Management: Executive Summary Stephen F. Kenney, Assistant Director and EDP Audit Manager of Internal Audit; and Lawrence D. Stanchfield, Jr., Director of Internal Audit, University of Maine System, 1990 Conference, pp. 296-297. PURCHASES AND PAYABLES Travel Policies and Ethics Thomas K. Pope, Internal Audit Department, University of Michigan, 1968 Conference, p. 51. Audit of a Purchasing Division Robert E. Wenner, Director of Internal Audit, Michigan State University, 1969 Conference Workshop, p. 88. Travel Policies Robert Huebschman, Miami University, 1971 Conference Workshop, p. 116. Purchasing Department Audits Walter C. Vice, University of Alabama, Huntsville, 1971 Conference Workshop, p. 132. Audit of a Purchasing Function Robert Huebschman, Miami University 1977 Conference Workshop, p. 132. Purchasing Audits Joseph Caput, Director of Internal Audits, Temple University, 1980 Conference, pp. 193-203. REVENUE AND RECEIVABLES Audit and Control of Student Fees Charles R. Chambers, Director of Accounting, Pennsylvania State University, 1967 Conference, pp. 57-61. National Defense Student Loans Marie Breuer, Student Loan Supervisor and Andrew Wehde, Coordinator--Data Processing, University of Iowa, 1968 Conference Workshop, p. 56. Registration Procedures and Audits Edwin E. Glover, Director of Internal Audits, Oklahoma State University, 1969 Conference, pp. 30-37. Audit and Control of Hospital Patient Revenues Price B. Womack, Internal Auditor, Vanderbilt University, 1970 Conference Workshop, pp. 120-121. The Management of Student Loans H.D. Von Graham, Jr., Managing Partner, New Orleans Office of Arthur Andersen & Co., 1973 Conference, pp. 94-118. Financial Aid--Student Loans Alvin L. Haggard, University of Houston, 1973 Conference Workshop, pp. 124-128. Can Students Beat Your System's Fees? Ted B. Keith, Boise State College, 1973 Conference Workshop, pp. 173-181. Auditing Student Financial Aids Robert E. Wenner, Director of Internal Audit, Michigan State University, 1979 Conference Workshop, pp. 43-52. Financial Aid Audits at Small Institutions Jan Layne, Internal Auditor, Rochester Institute of Technology, 1980 Conference, pp. 119-131. Evaluating the Fees and Tuition Process Janice Barnoff, Senior EDP Auditor, Pennsylvania State University, 1990 Conference, pp. 306-307. Auditing Registrars' Offices Stephen F. Kenney, Assistant Director and EDP Manager of Internal Audit; and Lawrence D. Stanchfield, Jr., Director of Internal Audit, University of Maine System, 1990 Conference, pp. 309-311. RISK MANAGEMENT Operational Auditing: A Case Study on the Management of Insurable Risks Charles M. Capps, Assistant Secretary-Treasurer, University of Miami, 1967 Conference, pp. 17-23. Risk Management and Insurance Gerald E. Fulford, Eastern Michigan University, 1973 Conference Workshop, pp. 144-148. Auditing the Insurance and Risk Management Programs Robert M. Beth, Director of Insurance and Risk Management, Stanford University, 1978 Conference, pp. 66-78. Risk Analysis--General Insurance Risk Kenneth King, Brown University, 1988 Conference Workshop, pp. 56-58, and Appendix I, p. 137. Audit Risk Analysis Round Table Discussion Barbara Ratti, University of Central Florida, 1988 Conference Workshop, pp. 65-66. MISCELLANEOUS Future Plans for Higher Education Samuel E. Braden, Vice President and Dean for Undergraduate Development, Indiana University, 1964 Conference, pp. 38-43. Contemporary Students Reginald D. Root, Dean of Men, University of Washington, 1965 Conference, pp. 92-94. Are American Values Slipping? Tony Mason, Football Line Coach, University of Michigan, 1966 Conference, pp. 63-69. General Economic Conditions Robert C. Turner, Distinguished Service Professor of Business and Economics and Public Policy, Indiana University, 1967 Conference, pp. 73-81. The Odds on the 1970 Economy Roy E. Moore and Drexel Harriman, Ripley Inc., 1969 conference, pp. 45-53. Codification of the Rules and Laws Governing Universities George R. Langford, President, Municipal Code Corporation, 1970 Conference, pp. 60-67. Drug Abuse and Marijuana--The Pit of Despair Norman J. Dorrenbos, Chairman of Pharmacognosy, Professor of Pharmaceutical Chemistry and Pharmacognosy, University of Mississippi, 1970 Conference, pp. 42-49. What Is the Purpose of a Modern American University? Porter L. Foutune Jr., Chancellor, University of Mississippi, 1970 Conference, pp. 89-91. How It Feels To Be Number One Robert Devaney, Athletic Director and Head Football Coach, University of Nebraska, 1971 Conference, pp. 86-90. My Battle With the Starlings Ben W. Fortson, Secretary of State, State of Georgia, 1972 Conference, pp. 38-46. A Conversation with Dean Rusk Dean Rusk, Professor of International Law, University of Georgia, 1972 Conference, pp. 66-73. An Overview of the University of Georgia Fred C. Davison, President, University of Georgia, 1972 Conference, pp. 79-84. The Phenomenon of the UFO J. Allen Hynek, Chairman, Department of Astronomy, Northwestern University, 1974 Conference, pp. 69-76. How To Market a College Philip Kotler, Harold T. Martin, Professor of Marketing, Northwestern University Conference, pp. 84-86. Coping With External Forces Norman Gross, Director of Audits, University of California, 1980 Conference, pp. 166-192. Six Ways to Become a Successful Person Shirley C. Barret, Former Miss America, 1984 Conference, pp. 61-70. A Cooperative Approach for Effective Volunteer Organizations M.J. Williams, NACUBO Staff Member, Washington, D.C., 1984 Conference, pp. 71-82. Who Ever Said Life Would Have No Stress? Sister Mary Christelle Macaluso, Resources Person in Human Development, College of Saint Mary, Omaha, Nebraska, 1985 Conference General Session, p. 377. Office Automation William J. O'Malley, Ernst & Whinney, Los Angeles, California, 1985 General Session. Strategic Planning Robert C. Shirley, President, University of Southern Colorado, 1986 Conference workshop, pp. 85-109. Unrelated Business Income and the Unfair Competition Issue John W. Francis, Attorney at Law, La Habra, California, 1987 General Speaker, pp. 65-109. The American Business Future G. Eric Hansen, Associate Dean and Director, Graduate Business Programs. Saint Mary's College of California, 1987 General Speaker, pp. 360-373. Unrelated Business Income Tax: How the IRS Views a Major Public Research Institution Carl R. Smith, Director of Internal Audit, University of Michigan, 1987 Conference Workshop, pp. 376-404. Auditing University-Related Foundations Peter Hughes, Oregon State System of Higher Education, 1988 Conference Workshop, pp. 28-89 and Appendix A, p. 71. Listening Skills Susan Gagnon-Flanagan, Brown University, 1988 Conference Workshop, p. 42. Environmental Health and Safety Reviews: "There's Something Out There..." David M. Fetterman, Stanford University, 1988 Conference Workshop, pp. 54-55 and Appendix H, p. 131. Unrelated Business Income Tax Carl R. Smith, Director of Internal Audit, University of Michigan, 1988 Conference Workshop, pp. 60-61, and Appendix J, p. 143. Internal Audit in the 21st Century Universities Fred Turk, Peat Marwick Main & Co., 1988 Conference Workshop, p. 70. Exempt Organizations Unrelated Business Income Tax Andrew E. Zuckerman, Senior Manager, Office of Federal Tax Services, 1990 Conference, pp. 162-167. Presentations: Fatal Flaws to Avoid Elena DeVos, Ed.D., Productive Prose: Words at Work, 1990 Conference, p. 213. Current Environmental Issues vs. the Federal Government: Is Your Campus Prepared? John L. Farbo, PhD, Director of Auditing Services, University of Idaho, 1990 Conference, pp. 271-276. Travel Management: Executive Summary of Workshop Paul Carlson, Director of Operations Analysis, University of Nebraska-Lincoln, 1990 Conference, pp. 280-283. Travel Management Audits Paul Carlson, Director of Operations Analysis, University of Nebraska-Lincoln, 1992 Conference Workshop, pp. 272-279. Total Quality: A New World for Internal Auditors? Judy Olian, Associate Professor of Management, University of Maryland, 1992 General Session, pp. 67-75. Work-Family Concerns and the Academic Community Michael A. Creedon, President, The Creedon Group, Vienna, VA, 1992 General Session, pp. 125-129.