Center for Internal Auditing Excellence


Welcome to the University of Texas at Dallas Internal Auditing Education Partnership program! The UT Dallas internal audit program has been endorsed by the Institute of Internal Auditors as a Center for Internal Auditing Excellence, the highest designation of the IIA. UT Dallas is one of only three schools in the United States and six schools worldwide at this level. This endorsement allows the internal audit program to offer valuable internship opportunities, expanded research opportunities, and an advanced curriculum.

The UT Dallas internal audit program is a multidisciplinary program with students from business and non business majors. Students in the program participate in the IIA UT Dallas Student Chapter (IIASC) and have access to numerous career opportunities leading to internal audit and management careers. Internal audit concentrations are available to MBA, MS in Accounting and other graduate degree programs. The UT Dallas internal audit program is available to any UT Dallas graduate student. The IIA Student Chapter is open to all UT Dallas students.

The program receives sponsorship and support from the Dallas IIA Chapter, the North Texas ISACA Chapter and Dallas ACFE Chapter.

Program Description

The Internal Auditing Education Partnership (IAEP) program leverages current accounting and information management courses to build a strong multidisciplinary program in internal audit. The core required course, ACCT 6380 Internal Audit, should be taken early in the program to allow for internships and to obtain maximum benefit from advanced courses. The core course for the program covers key components of the Certified Internal Auditor (CIA) exam.

Although the program is offered only at the graduate level, students at the end of their undergraduate program may enroll in the core course. Undergraduate students who are not graduating are highly encouraged to join the IIASC prior to enrolling in the core course.

Students must fulfill the following requirements prior to receiving the IAEP certificate, awarded annually by the Institute of Internal Auditors (IIA):

  • Participate in the IIASC actively
  • Become a member of the IIA International or other relevant organizations
  • Enroll in ACCT 6380 Internal Audit
  • Complete 9-18 credits of approved electives
  • Sit for the CIA or CISA exam
  • Maintain at least a 3.0 GPA
  • Demonstrate adequate communication skills

A program geared toward information systems auditing could include classes in internal audit, information technology risk management, information technology security, analytical reviews using audit software and an internship. Other coursework could be from such disciplines as accounting, management, engineering, sciences, or finance.

  • Connect with the Director
  • Degree Option & Courses
  • Advisory Board
  • Endowment Campaign
  • Scholarships
  • Fraud Summit

Connect with the Director

Throughout the program’s history, we have developed one of the nation’s premier internal audit programs and curriculum through innovation, technology and listening to the business community. The program has grown rapidly with new courses in audit software, advanced auditing, fraud, ethics, and corporate governance. With Sarbanes-Oxley and the expanded role of internal audit, a fresh look at the required skills was warranted. With guidance from the UT Dallas Internal Audit Advisory Board, new material and courses have been added to the program. This program is not just a lot of technical courses on internal audit, but blends classroom learning with experience from those teaching along with students working on internal audits.

Courses in this program are not only for students, but practitioners with varied backgrounds. Many professionals have improved their ability to audit technology with the course in Information Technology Risk Management, which is geared to the non-IT audit individual.

Joseph Mauriello Director, Center for Internal Auditing Excellence

Degree Option & Courses

This program offers a lot of flexibility although the most traditional path is an MS in Accounting with an internal audit concentration. However, the program does accept all other Masters degrees.

Students from Arts and Humanities, Engineering and Computer Science, General Studies, Natural Sciences, Social Sciences and Behavioral and Brain Science who have a strong desire to learn internal audit’s analytic skills and combine that with expertise from the program they are working on are well-suited for a variety of positions in large organizations. These students have a strong appeal to the business community and can make an immediate contribution to the internal audit groups of large companies, non profits, and government agencies. This program allows the flexibility to meet the individual academic requirements of the students. Students from theses areas should speak with an advisor if they wish to complete the IAEP program.

Key Points

  • 9 to 15 credits requirement
  • Core internal audit course
  • Emphasis on certifications
  • Student chapter involvement
  • Integrated approach

Key Features

  • Business involvement
  • Innovation
  • Technology
Courses (Refer to UT Dallas catalog for course description)
Course Applicable Certificate
ACCT 6380 – Internal Audit CIA, CPA, CISA
ACCT 6334 – Auditing CIA, CPA, CISA
ACCT 6335 – Ethics for Professional Accountants CIA, CPA
ACCT 6336 – Information Technology Audit and Risk Management CIA, CISA, CPA
ACCT 6377 – Corporate Governance CIA, CPA, CISA
ACCT 6382 – Advanced Internal Auditing CIA, CPA, CISA
ACCT 6383 – Fraud Examination CIA, CFE, CISA, CPA
ACCT 6384 – Analytical Reviews Using Audit Software CIA, CISA, CPA
ACCT 6386 – Governance, Risk Management and Compliance CIA, CPA, CISA
ACCT Various – Internal Audit Internship CIA

To learn more about any of the IAEP courses or information about the Internal Auditing Education Partnership program contact Joseph Mauriello (972) 883-4729. Students must be enrolled in a graduate program at UT Dallas and to complete the program, students must have 9 to 15 semester credit hours of applicable internal audit related course work.

Advisory Board

Corporate Advisory Board Members

  • Alyssa Martin – Weaver
  • Benita Casey – JCPenney
  • Bryon Stargel – Liberty Mutual
  • Chris Mitchell – Crowe Horwath LLP
  • Chris Mowery – Eagle Materials
  • Greg Streder – General Datatech
  • Ian Mutswari – DPSG
  • Jeff Hemphill – BDO
  • Julie Pence – Vizient
  • Katherine Findlay – Southwest Airlines
  • Kris Lonborg – Ernst & Young
  • Stephen Frimpong – Kimberly-Clark
  • Steve Shepherd – Fort Worth ISD
  • Toni Stephens – UT Dallas
  • Valla Wilson – UT Southwestern

Faculty Advisors

  • Amy Troutman – The University of Texas at Dallas
  • Chris Linsteadt – The University of Texas at Dallas
  • Dana Bracy – The University of Texas at Dallas
  • Jeff Kromer – The University of Texas at Dallas
  • Joseph Mauriello – The University of Texas at Dallas (Program Director)
  • Mark Salamasick – UT System (Past Program Director)
  • Tiffany Bortz – The University of Texas at Dallas

The Advisory Board meets twice annually and provides ongoing sponsorship and counsel to the program.

Sponsors

The following organizations sponsor the UT Dallas Center for Internal Auditing Excellence:

Contact Director Joseph Mauriello at (972) 883-4729 for sponsorship opportunities

Endowment Campaign

The need for top-performing internal auditors has never been greater. Highly trained professionals are in demand across all industries and throughout the public sector. Recognizing this need, and with seed money from the Dallas chapter of The Institute of Internal Auditors, the UT Dallas Center for Internal Auditing Excellence established an endowment to support student scholarships, seminars and conferences, research and educational programs.

The UT Dallas internal auditing program is recognized by the Institute of Internal Auditors as one of only two university programs in the U.S. and five in the world as a Center for Internal Auditing Excellence. The program's graduates, considered among the best in the field, are sought by internationally renowned corporations and organizations.

If you would like to discuss the endowment and the benefits to you or your organization, please contact Joseph Mauriello or call (972) 883-4729. The levels of support and benefits are listed below. Checks should be made to UT Dallas Center for Internal Auditing Excellence Endowment and mailed to:

Brittany Huber, Director of Development and Alumni Relations
Naveen Jindal School of Management, SM 40
The University of Texas at Dallas
800 W. Campbell Road
Richardson, TX 75080

Please make a donation online to support this outstanding professional and education endeavor.

Individual Contribution Levels
Level Description
Friend ($1 – $499) Donor pin, recognition in School of Management Magazine, which has a distribution of 28,000 among UT Dallas alumni, friends and supporters.
Supporter ($500 – $999) The above benefits, plus a year end appreciation item.
Partner ($1,000+) The above benefits, plus attendance at UT Dallas School of Management IIA student chapter recruiting receptions for one year and recognition on UT Dallas Center for Internal Audit Excellence website.
Corporate Contribution Levels
Level Description
Associate ($1,000 – $4,999) Name on School of Management donor plaque, recognition in School of Management Magazine.
Contributing Supporter ($5,000 – $14,999) The above benefits, plus preference at events for student recruitment and corporate recognition on School of Management Center for Internal Auditing Excellence website.
Founding Partner ($15,000+) The above benefits, plus a seat on the UT Dallas Center of Internal Audit Excellence advisory board and recognition at the annual Fraud Conference, which occurs in March.

Click here to get the List of Current Donors

Scholarships

The internal audit program at UTD has developed a long list of scholarships that have been made possible by sponsors from the Annual Fraud Conference and the largest endowment for an internal audit program worldwide. These scholarships were specifically established to recognize high performing students planning to enter the fields of internal audit, IT audit and forensic accounting. The standards for the scholarship have been established with the guidance of the Center for Internal Auditing Advisory Board and recognize those who have been actively pursuing careers in internal audit. Students must be a US Citizen or Permanent Resident to be eligible for the scholarships.

Download Scholarship Application

Fraud Summit

About the Fraud Summit

The Fraud Summit, put on annually by the Jindal School’s Center for Internal Auditing Excellence, gathers professionals interested in the latest trends in fraud schemes and fraud prevention.

The two-day summit also offered continuing professional education credits in two workshops run by keynote speakers. The workshops offered 8 hours of CPE credit each, and the conference offered another 8 hours of CPE credit.

2017 Fraud Summit Looks at the Psychology and Analytics of Scams — and the Vigilance Needed to Combat Them

mauriello_and_witzany
Angela Witzany and Joseph Mauriello

A record-breaking 900 people attended the 12th annual Fraud Summit at UT Dallas, where keynoters were a former fraudster turned cognitive scientist, an authority on forensic analytics and the chair of the Institute of Internal Auditors Global Board.

Presented by the Jindal School’s Center for Internal Auditing Excellence, the two-day summit is one of the top fraud conferences in the United States for internal auditing professionals.

The March 30-31 conference, sponsored by the Dallas Chapter of the Institute of Internal Auditors, benefited the Jindal School Internal Auditing Excellence program’s scholarship endowment fund “This year our endowment will hit $1 million,” Joseph Mauriello, program and center director, said, “and we’ll be able to award 60 to 80 scholarships.”

Summit keynote speakers included Toby Groves, a former fraudster who spoke about the psychology of fraud, common signs of fraud and steps to take to resolve it. Dr. Mark Nigrini, an assistant professor at West Virginia University’s College of Business and Economics, focused on Benford’s law and other analytic techniques to identify fraudulent documents. And Angela Witzany, the chair of the IIA’s Global Board and head of internal audit for Sparkassen Versicherung AG Vienna Insurance Group, spoke about the theme of her chairmanship, “Audit Never Sleeps.”

Fraud Summit sponsors were BDO, Crowe Horwath, EY, PwC, RSM and Weaver, who each hosted summit breakout sessions.

Toby Groves

Toby Groves
Toby Groves

Toby Groves, the owner of one-time successful mortgage brokerage Groves Funding Corp., pleaded guilty in U.S. District Court to charges that he plotted against and defrauded several financial institutions and falsified his pay on income tax filings.

He served two years in federal prison, where he had a lot of time to think about how he got there.

“I never thought that anything like what happened to me would happen,” he said in a telephone interview before the summit. “I never thought anything would go wrong until it did.”

A prison sentence was an unlikely scenario in the life of a man who vowed to his father years before that he would never get into that kind of trouble.

Groves witnessed his father’s heartache when his brother — 20 years older than Toby — was convicted of bank fraud in 1986.

“On a Sunday morning my dad opened the newspaper, and there’s my brother’s picture and a headline saying he’d been charged with massive bank fraud. …

“My father said to me, ‘Promise me that you will never get in any trouble like this,’ ” Groves said. “And I swore to him that I wouldn’t.”

Yet, about 20 years later, Groves appeared before the same judge as his brother, being sentenced to prison for the same crime.

When he got out, he set about to learn about the psychology of fraud.

“I had thought that I understood fraud, but that was an illusion,” he said. “I was overconfident, and it led me to a bad place.”

Groves currently is completing his PhD in psychology and speaks to audiences across the U.S. on the topic of the psychology of fraud. His story has been shared on a number of media outlets including National Public Radio and in numerous professional journals, and it is studied by leading researchers and business schools.

Dr. Mark Nigrini

Dr. Mark Nigrini
Dr. Mark Nigrini

Workplace fraudsters often share certain surprising characteristics, according to Dr. Mark Nigrini, whose keynote address and workshop focused on Forensics Analytics and Employee Fraud.

“They are usually among the nicest people in the office, and every time they are found out, people say they never would have suspected them of doing that,” Nigrini said in a telephone interview. “In addition, they are usually in a position of trust at a company and, in all of the cases we deal with, about half the time, gambling is involved.”

Nigrini, who is best known for his work on using Benford’s law as an auditing and accounting tool to detect anomalies in company data, is the author of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations (Hoboken, N.J.: John Wiley & Sons, 2011), which describes tests to detect fraud, errors, estimates and biases in financial data and of Benford’s law.

Benford’s law provides the expected patterns of the digits in the numbers in tabulated data, such as towns and city populations, or fake portfolio returns.

Using real-life examples, Nigrini concentrates on understanding the fingerprints of fraud numbers.

“For example,” he said, “fraudsters enjoy using round numbers. We talk about multiples of 1,000 or 1 million. Fraudsters also usually show excessive growth. If an organization is growing by 4 percent, a fraudster might say it’s growing by 40 percent.”

Nigrini’s forensic work has been referenced in national media, including The Financial Times, The New York Times and the Wall Street Journal, and he has been featured in numerous radio and TV interviews, including on NBC and the Investigation Discovery Channel.