michael barrier, a free-lance business writer, has
been a newspaper columnist, an assistant attorney
general for the state of Arkansas, and a legislative
aide to two members of Congress. For many years,
he was a senior editor of Nation's Business magazine.
michael p. fabrizius, cia, cpa, is the vice president,
internal audit, and corporate responsibility officer for the Bon Secours Health System, where
he has been employed for 12 years. Fabrizius was
the 1997/98 IIA chairman of the Board and currently is a member of The Institute’s International Advanced
paul j. herz, phd, cpa, teaches auditing and accounting theory at the University of Wyoming. His professional experience includes working as a supervisory
auditor and consultant in emerging business services for the former Coopers & Lybrand in Chicago.
j. michael jacka, cia, cpcu, cfe, cpa, clu, is the southwest zone audit manager for Farmers Insurance,
where he has worked for 20 years. He is responsible for auditing operations in seven states from
Arizona to North Dakota. Over the past 10 years,
Jacka has developed many of the company’s audit procedures.
carol b. johnson, phd, cfe, is an associate professor of accounting at Oklahoma State University, where she teaches and does research
in systems and financial reporting. In Spring
2005, she will begin teaching the first course
in the university’s new forensic accounting track.
richard b. lanza, cpa, pmp, is a manager of internal audit at a Fortune 200 retailer and founder of
AuditSoftware.Net, a free Web site devoted to helping users maximize the benefits of audit software. He
formerly headed the Program Management Office
of the American Institute of Certified Public Accountants.
robert k. larson, phd, cpa, cma, is an associate professor at the University of Dayton. His primary teaching interests are management accounting and
international accounting. Previously, Larson worked
in accounting for almost eight years at Northwest
Natural Gas Company in Portland, Ore.
donald b. robitaille, cia, cpa, cisa, cfsa, cdp, is
senior vice president and auditor of John Hancock Financial Services, overseeing an audit and
investigative team of 60. Robitaille, who received
the Certificate of Excellence Award on the CIA
exam, is a speaker at many professional meetings.
richard m. serafini, cia, cfe, crp, cfsa, is a partner in Deloitte’s Internal Audit Services practice. He has more than 25 years experience as an
internal auditor and has served as the chief audit
executive for several companies.
charlotte j. wright, phd, cpa, holds the Wilton T.
Anderson Professorship in Accounting at the
School of Accounting of the College of Business
Administration at Oklahoma State University.
In addition, she has provided litigation support for
companies and governmental organizations in many countries.
Currently a professional trainer and consultant, larry d. hubbard, cia, cpa, cisa, ccsa, has also held several positions with Mobil
Oil, including financial reporting manager, audit manager, and information systems audit supervisor. Before joining Mobil, he
was a manager at Ernst & Young.
norman marks is vice president, internal audit, for Solectron, a worldwide provider of electronics manufacturing services. He is a
former general auditor for Tosco Corp. and spent 10 years in public accounting.
AuditTrends President james roth, phd, cia, ccsa, has three decades of experience in internal audit training. He has authored
or coauthored eleven IIA publications, eight Audit Trends seminars, and numerous articles. He is also a frequent speaker at
An independent internal audit practitioner, donald espersen, cia, cba, is owner of despersen & associate, specializing in business
risk/control, internal audit quality improvement, and related training services.
Thompson Associates President courtenay m. thompson jr., a recognized authority on fraud training, designs and presents
training courses on fraud prevention, detection, and investigation for businesses and government organizations worldwide.
gianni grossi is IIA-Italy’s honorary president. Now retired, Grossi was formerly director of quality and control systems for IBM Italy.
INTERNAL AUDITOR FEBRUARY 2004