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

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

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.

Corporate Advisory Board Members

  • Al Bazis – DART, IAAAF Board Member
  • Denny Beran – JCPenney
  • Katherine Findlay – Southwest Airlines
  • Steve Frimpong – Kimberly Clark
  • David Hazels – Grant Thornton
  • Kris Lonborg – Ernst & Young
  • Alyssa Martin – Weaver
  • Gary McGuire – Lennox International
  • Debbie Mckibben – PricewaterhouseCoopers
  • Toni Messer – University of Texas at Dallas
  • Chris Mitchell – Whitley Penn
  • Anna Nicodemus – Belo
  • Lori Rainwater – Blackhills Corp
  • Wayne Rose – Deloitte
  • Stephen Shelton – KBR
  • Steven Shepherd – Ft. Worth Independent Schools
  • Dave Stropes – BNSF
  • Susan Yost – JW Operating

Faculty Advisors

  • Dana Bracy – University of Texas at Dallas, IRS Criminal Investigation Division
  • Jeff Kromer – University of Texas at Dallas, UT Southwestern
  • Chris Linsteadt – University of Texas at Dallas
  • Amy Troutman – University of Texas at Dallas

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


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

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

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

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 the scholarship form here.

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. In 2016, the summit featured two keynote speakers, mortgage meltdown whistleblower Richard Bowen, now a Jindal School accounting faculty member, and CPA, certified internal auditor and certified fraud examiner Joanne Fox Phillips, the director of internal audit for a midstream oil and gas company in Tulsa, Oklahoma, and author of Revenge of the Cube Dweller (Austin Texas: River Grove Books, 2014), a novel about corporate fraud.

The two-day summit also offered continuing education in 24 breakout sessions that covered topics ranging from construction fraud to mobile device security.

2016 Fraud Summit Features Bank Whistleblower

Richard Bowen
Richard Bowen

“What would you do if you saw illegal behavior in your office … [if] you knew there were clear violations of your corporation’s guiding principles?” This is the question Citigroup whistleblower Richard Bowen, now a UT Dallas faculty member, put to the audience in his keynote address to the Fraud Summit held on campus March 31 and April 1.

To a sold-out audience made up largely of accountants, auditors and risk managers, Bowen, a senior lecturer in accounting at the Naveen Jindal School of Management, recounted the misgivings he felt and actions he took after he discovered, early in 2006, that his Citigroup division, where he was senior vice president and business chief underwriter, had been out of compliance since at least 2005.

He discovered that mortgages the company prospectus said were in compliance, in fact, were not. “We were misleading investors,” Bowen said.

He sent an email to Citigroup’s board of directors and its top executives.

Despite the emails, closed-door testimony in Washington, D.C., and evidence provided to the Financial Crisis Inquiry Commission, Bowen said he found little interest among those above him to investigate his allegations of wrongdoing.

The commission, formed by Congress after the 2008 economic meltdown, did make referrals to the U.S. Department of Justice recommending a top Citigroup executive be looked at for violations of the law. But, Bowen told summit attendees, no action was taken. His testimony, recently released by the federal government has not been followed up on, to the best of his knowledge.

He recounted FCIC directions to edit his written submission to eliminate his most damning allegations and discoveries or he would be denied an opportunity to testify. Then, mysteriously, he wasn’t listed in online archives as an FCIC witness, nor were his submissions cataloged, he said. And despite the FCIC recommending a criminal investigation of Citigroup executive Robert Rubin, there is no evidence that the U.S. Department of Justice ever took action.

“If you don’t truly expect people to act ethically, you won’t get ethical behavior,” Bowen said. “When people see others who they think are similar to them cheat, they are more likely to cheat.”

No one wanted to hear the warnings, and no one took action, Bowen said, adding that the entire scope of the financial crisis cost the U.S. economy $20 trillion.

“If you don’t truly expect people to act ethically, you won’t get ethical behavior,” Bowen said. “When people see others who they think are similar to them cheat, they are more likely to cheat.”

The saga continues as Bowen, along with former SEC investigator Gary Aguirre, former bank regulator William Black and former Countrywide Financial executive Michael Winston have formed Bank Whistleblowers United. Since their whistleblowing days, the four say, they are unemployable in their chosen professions. Bowen told the audience that in retrospect, he should have taken his concerns outside Citigroup faster.

But, he warned, “if you don’t truly have commitment from the top, you are going to be frustrated.”

Other 2016 Fraud Summit Speakers

Breakout session speakers at the 2016 Fraud Summit included:

Courtenay Thompson
Courtenay Thompson

Courtenay Thompson, who spoke about construction fraud, said if auditors kept their eyes on a handful of “tools,” construction fraud would be detected more often. These include:

  • Check to see what’s really going on.
  • How do you know? (Have you visited the job site?)
  • Ask for details. (Do 50-pound bags of dirt really have 50 pounds?)
  • Whose job is it to ensure the bags do contain 50 pounds of dirt (or whatever the issue is)?
  • How is that done?
  • Go look (for all of the above).
  • Is management siding unreasonably with the vendor?
  • Did the contractor miss the first milestone? (Fraud likelihood has been shown to increase dramatically when first milestone is missed.)
  • Run data analysis specific to the environment.

Thompson said relatively low-tech tools — such as video cameras at the job site or GPS tracking devices on trucks — have been shown to be particularly effective.

Vanessa Salinas Beckstrom
Vanessa Salinas Beckstrom

In another breakout, Vanessa Salinas Beckstrom and Shanna St. Martin, with PwC, discussed fraud and the challenges of doing business in Latin America. Of 167 nations on the Corruption Perception Index of 2015, seven Latin American nations have scores greater than 100 (indicating more corruption). Venezuela and Haiti are tied at 158. Mexico is at 95; the U.S. is at 16. Chile, Beckstrom noted, historically has been stable and has a relatively low CPI of 23.

This is important to U.S. companies as they adhere to the federal Foreign Corrupt Practices Act, which makes it illegal for companies and their supervisors to influence or bribe anyone with any personal payments or rewards. Beckstrom and St. Martin said it can be a challenge to ferret out corruption in overseas operations, but there are ways to do it.

“Spend your resources where fraud is most likely,” St. Martin said, noting that 85 percent of FCPA cases involve third-party payments. She said a lot of the issues boiled down to strong corporate governance.

Shanna St. Martin
Shanna St. Martin

Both advised companies doing business in Latin America to ensure their policies and procedures were clear, that they were in locally understandable terms and that data analysis was being done when possible. “You need to understand the corruption risks,” Beckstrom said.

The 2017 Fraud Summit will be March 30-31 at UT Dallas.