1. BUILDING THE RISK BASED AUDIT PLAN SPEAKERS: CAROLYN SAINT, VICE PRESIDENT, INTERNAL AUDIT, 7-ELEVEN PATRICK POTTER, GRC STRATEGIST, RSA MELISSA BAYER, PROCESS & STRATEGIC EXCELLENCE AND GOVERNANCE, RISK MANAGEMENT & ASSURANCE LEADER, BANK OF AMERICA CAROLE SWITZER, PRESIDENT, OCEG OCEG WEBINAR SERIES September 18, 2014

2. Discussion Participants Patrick Potter, GRC Strategist, RSA Carolyn Saint, Vice President, Internal Audit, 7- Eleven Carole Switzer, President, OCEG Melissa Bayer, Process & Strategic Excellence and Governance, Risk Management & Assurance Leader, Bank of America

3. Housekeeping  Download slides at http://www.oceg.org/event/building-the-risk- based-audit-plan/ http://www.oceg.org/event/building-the-risk- based-audit-plan/  Answer all 3 polls  Certificates of completion (only for OCEG Premium/Enterprise members and All-Access Pass holders)  Evaluation survey at the close of the webinar  Archive at Recorded Events on OCEG site

4. Learning Objectives  Define how to use risk and compliance capabilities to improve and define audit plans and processes  Identify example key risk indicators (KRIs) and key compliance indicators (KCIs) that may impact audit priorities or timing  Develop a maturity lifecycle for risk based audit planning

5. The role of internal audit, especially in large, geographically diverse organizations has become more complex. What are the greatest challenges in developing a meaningful entity- wide audit plan today? Panelist Question #1 Carole Switzer Carolyn SaintPatrick PotterMelissa Bayer

6. POLL #1

7. How do you go about defining and prioritizing the auditable entities in your organization? Panelist Question #2 Carole Switzer Carolyn SaintPatrick PotterMelissa Bayer

9. How do you coordinate activities to reduce audit burden on the business but still get the best results? Panelist Question #3 Carole Switzer Carolyn SaintPatrick PotterMelissa Bayer

12. How does technology enable the best audit performance and use of the audit results? Panelist Question #4 Carole Switzer Carolyn SaintPatrick PotterMelissa Bayer

14. POLL #2

15. What are some common mistakes to address in your planning? Panelist Question #5 Carole Switzer Carolyn SaintPatrick PotterMelissa Bayer

17. Are you a PAID member of OCEG who is interested in receiving CPE credit for this event? A. Yes, I am a PAID OCEG member and would like to receive a Certificate of Completion for this event B. No, I am not a PAID OCEG member POLL #3

18. Questions?