2014 Gaming Conference April 13-16, 2014 the Mirage Casino and Resort, Las Vegas, NV

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Sunday April 13, 2014 3:00 – 6:00 PM

WRK-1 Viva Elvis, Viva Las Vegas: Business Communication Lessons From the Entertainment Capital of the World

Ralph Villanueva, CIA, CRMA IT Security and Compliance Analyst The LVH – Las Vegas Hotel and Casino

 Discuss issues that typically keep audit professionals from effectively communicating their reports and recommendations to various stakeholders.  Learn to apply “Vegas-style” principles to make business communications as interesting and entertaining as the Entertainment Capital of the world.  Participate in group exercises designed to practice enlivening and reinvigorating audit presentations.  Critique a mock presentation of an audit report to reinforce lessons learned.

Ralph Villanueva has more than 20 years’ professional experience in accounting, auditing, financial management, and fraud examination in the United States, Philippines, and other Asia-Pacific countries. In his current role, he oversees compliance with the company's internal controls, Nevada gaming regulations on IT, and COBIT. Villaneuva is an in-demand speaker and contributes articles for numerous trade publications.

Learning Level: Intermediate Learning Field: Communication

Monday April 14, 2014 9:00 – 10:00 AM

GS 1 Global and Domestic Expansion of the Gaming Industry

Geoff Freeman President and Chief Executive Officer American Gaming Association

 Hear how AGA plans to promote the value of gaming at state and local levels.  Learn about the value of regulated gaming.  Explore the future of gaming, globally and within the United States.

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Geoff Freeman is the leading advocate for the commercial gaming industry, responsible for positioning the association to address regulatory, political, and educational challenges and opportunities. Prior to joining the AGA, Freeman was chief operating officer and executive vice president for the U.S. Travel Association. Freeman has led a variety of complex and successful issue campaigns in more than 15 years in Washington. He has served in leadership roles including: vice president with APCO Worldwide; director of government relations and strategic outreach for Freddie Mac; and director of strategic initiatives for the American Association of Health Plans.

Learning Level: Intermediate Learning Field: Specialized Knowledge & Applications

Monday April 14, 2014 10:15 – 11:30 AM

CS 1-1 Auditing Poker Operations

Kevin Pond, CIA Senior Internal Auditor Caesars Entertainment

Joel Hopkins Senior Operational Auditor Caesars Entertainment

 Broaden understanding of card game operations in cash games, tournaments, and satellites.  Identify areas of risk and preventive controls to deter issues from arising.  Learn how to apply components of typical card game engagements to large- scale functions such as the World Series of Poker.

Kevin Pond oversees all audits, including gaming and non-gaming operations, for Rio in Las Vegas, including those for the 2013 World Series of Poker. Pond joined Caesars Entertainment in 2010 as a staff auditor, gaining experience with casino and hotel operations within the jurisdictions of the Nevada Gaming Control Board and the National Indian Gaming Commission.

Joel Hopkins has nearly ten years of combined poker management, marketing, and internal audit experience in the gaming industry. He has considerable knowledge of poker operations and has audited, supervised, and dealt in poker rooms, including a recent World Series of Poker. Currently, Hopkins is responsible for overseeing and performing lease audit engagements. His past roles include tour manager for High Roller magazine, poker room supervisor for Harrah's Las Vegas, and staff auditor for Caesars Entertainment Corporation. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Learning Level: Beginner Learning Field: Auditing

CS 1-2 Money Laundering and Casinos

Leonard C. Senia Owner and Manager Senia Casino Management Service, LLC

Jeffrey B. Setness Of Counsel Fabian & Clendenin, P.C.

Leonard Senia retired in 2013 after a 21-year career with the Treasury Department, Financial Crimes Enforcement Network (FinCEN) where he specialized in regulating U.S. casino and card club industries, investigating and assessing money laundering vulnerabilities of casinos and card clubs. He worked with the IRS in developing AML auditing guidelines and wrote numerous federal government regulations and guidance documents for casino and card club industries on FinCEN casino regulatory requirements. Senia frequently consults, lectures, trains, and writes on AML/financial crimes, computerized casino and card club reporting systems, and related topics.

Jeff Setness brings more than 30 years of experience to the firm with a practice focused on white-collar criminal defense and government investigations, civil tax litigation, and representing individuals and businesses before the IRS. Prior to entering private practice, Setness was a trial attorney with the tax division of the U.S. Department of Justice and later served with the U.S. Attorney's Office. As a federal prosecutor, Setness investigated and prosecuted federal criminal offenses. In addition to his criminal defense and civil litigation practice, Setness is a Certified Anti-Money Laundering Specialist and frequent speaker on anti-money laundering compliance.

Session information to be uploaded soon

Learning Level: Intermediate Learning Field: Specialized Knowledge and Applications

CS 1-3 Crucial Communications: Tools When the Stakes are High

Danny M. Goldberg, CIA, CCSA, CRMA Founder GoldSRD 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

 Discover techniques on how to optimize confrontation and why it’s important.  Discuss the importance of communication in the role of auditor.  Learn how a great technical audit can become a great communicator.  Review effective presentation and writing skills.

Danny Goldberg recently founded GOLDSRD, a consulting firm providing staff augmentation, executive recruiting, and professional development services. He previously led the professional development practice at Sunera and before joining them, he founded SOFT GRC, an advisory services and professional development firm. Before that, Goldberg was the director of SOX compliance and corporate audit at Dr. Pepper Snapple Group. Prior to his tenure there, he served as CAE at Tyler Technologies. Goldberg is a well-known speaker and writer working with IIA and ISACA chapters around the world and with numerous trade magazines. He is accredited as the professional commentator on the publication BNA Tax and Accounting Portfolio, Internal Auditing: Fundamental Principles (Accounting Policy and Practice Series), and is now writing a new book, Communication: People-Centric© Skills.

Learning Level: Advanced Learning Field: Communications

Monday April 14, 2014 12:45 – 2:00 PM

CS 2-1 Auditing I-9 / Employment Eligibility Compliance

Karen L. Brown-Wichman Co-chair of the IIA Gaming Conference Consultant

 Learn what's new with employment verification of identity (who, when, and how).  Discover the right way to store and destroy documents.  Bring your company into compliance when performing an I-9 audit.  Take away tips that may save your company "big bucks" in the long run.

Karen Brown-Wichman has been in the gaming industry for more that 25 years and has spent a majority of that time as a vice president of internal audit. Her work in risk based auditing, ethical behavior, internal controls, and Sarbanes-Oxley have taken her around the world. Brown-Wichman is the co-chair of The IIA’s 2014 Gaming Conference.

Learning Level: Beginner Learning Field: Auditing 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

CS 2-2 Using Lean Techniques to Audit the Cage and Identify Savings

Bryant Richards, CIA, CRMA Director of Corporate Governance The Mohegan Tribe

 Learn how to identify savings while auditing the Cage.  Review lean concepts and principles including waste.  Discover techniques to apply the concept of waste within a cage setting.

Bryant Richards brings more than 17 years of experience to his role in which he is responsible for the internal audit, compliance, and record retention departments. Richards is a Visiting Assistant Professor and department co-chair of the hospitality management program at Nichols College.

Learning Level: Intermediate Learning Field: Auditing

CS 2-3 Internet Security Network Risk Assessment Programs

Gregory Doucette Director, Professional Services Gaming Laboratories International

 Learn how to develop a network risk assessment program to include security architecture assessment, vulnerability assessment, and penetration testing.  Explore the key fundamentals required for such a program.  Discuss methodology, skill sets, tools, standards, and certifications needed to execute a risk assessment program.  Identify issues around internal versus third-party assessments.

Gregory Doucette is a World Lottery Association Security Controls Standard (WLA SCS©) and ISO27001 Lead Auditor. As director of GLI’s Professional Services, his responsibilities include governance, risk, and compliance (GRC); project management; and certification training services. Doucette is an experienced internal audit leader, having implemented audit programs designed to evaluate and resolve internal control and operational problems in the lottery, oil and gas, and energy sectors. In addition he has managed IT governance programs based on ISO27001, COBIT and ITIL standards.

Learning Level: Advanced Learning Field: Auditing 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Monday April 14, 2014 2:30 – 3:45 PM

CS 3-1 Casino Accounting – What Is Really Going on in There?

Grant A. Houle, CIA Governance Manager The Mohegan Tribe

 Gain an understanding of how to map your gaming accounting to your floor.  Identify techniques to evaluate the efficiency of your documentation flow.  Learn how non-accounting compliance functions can add value.  Discuss ways to manage your communication hub.

Grant Houle has nearly 10 years of finance experience, including six years in gaming at Mohegan Sun. He currently manages the governance team, responsible for the execution of National Indian Gaming Commission internal compliance audits. He previously managed the Operational Accounting group overseeing the gaming, hotel, and inventory accounting teams. Prior to Mohegan Sun, Houle was the associate vice president of operations and finance with Ticket Network.

Learning Level: Beginner Learning Field: Auditing

CS 3-2 Partnering With Surveillance: An Investigation Case Study

Chelle Adams Vice President, Chief Internal Auditor The Cosmopolitan of Las Vegas

Jeff Murphy Director of Surveillance The Cosmopolitan of Las Vegas

Darek McCoy Internal Audit Manager The Cosmopolitan of Las Vegas

 Understand how internal audit was partnered with the surveillance team during a fraud investigation.  Discover how various tools were leveraged during the investigation process. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

 Review the lessons learned through the investigation process.

Chelle Adams oversees the internal audit function for The Cosmopolitan of Las Vegas including regulatory compliance, SOX compliance, opertional reviews and special investigations. Prior to joining The Cosmopolitan, she was the partner-in-charge of RubinBrown’s Hospitality & Gaming Services Group. She has gaming experience serving more than 20 commercial, riverboat, and tribal casinos across nine states in addition to gaming expertise from working with a Big 4 accounting firm in which she served a wide range of gaming clients. Adams was recognized by the St. Louis Business Journal as one of St. Louis' 40 Under 40 Business Leaders (2012) and one of St. Louis' Most Influential Minority Business Leaders (2008). She currently serves on the Board of The IIA’s Gaming Audit Group.

Jeff Murphy is game protection expert and has a corporate and tribal background which includes working for companies such as MGM International, Foxwoods Resort Casino, and Seven Feathers Casino Resort. A former F&B business owner, Murphy has a wide knowledge of the complete operation, having worked in the casino areas of security, table games management, poker management, and surveillance management for 25 years.

Darek McCoy manages the organization’s internal audit function including regulatory gaming and Sarbanes-Oxley compliance, operational reviews, and special investigations. Prior to The Cosmopolitan, he worked in the systems and process assurance practice at PricewaterhouseCoopers serving clients in the technology, pharmaceutical, bio-tech, and higher education industries.

Learning Level: Intermediate Learning Field: Specialized Knowledge & Applications

CS 3-3 Generational Ethics

Brandon Loeschner Gaming Services National Practice Leader RubinBrown LLP

Christina Solomon Partner RubinBrown LLP

 Learn how specific generational groups view ethical behavior within the workplace. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

 Understand how cultural trends impact how an employee will react, report, or feel when they witness ethical misconduct in the workplace.  Evaluate the impact generational differences have on workplace compliance programs.  Define internal audit’s responsibility to promote an ethical culture.

Brandon Loeschner specializes in risk services including internal audit, risk assessments, compliance consulting and operational audits, and leads the data assurance and analysis team. He provides specialty consulting services for litigation, business valuation, due diligence and forensic accounting engagements. Loeschner is the co-chair of RubinBrown’s Gaming Industry Group and was the lead analyst on a team that performed a review of the economic contribution to local taxing jurisdictions of the proposals submitted to build a gaming facility in the state of Missouri.

Christina Solomon is responsible for the management and supervision of internal audits, forensic accounting and fraud investigations, and litigation support engagements. Her consulting expertise includes the development of complex financial analyses, quantifying damages, and providing deposition and trial testimonies for clients in industries including hospitality, healthcare, manufacturing and distribution, and professional service firms. Solomon regularly speaks to regional and national conferences on various ethics, internal audit, and litigation support topics.

Learning Level: Advanced Learning Field: Behavioral Ethics

Monday April 14, 2014 3:55 – 5:10 PM

CS 4-1 Fraud Primer: Getting the New Auditor Ready for the Occupational Fraudster

Craig L. Greene Partner McGovern & Greene LLP

 Examine recent surveys and statistics concerning occupational fraud and traditional prevention measures.  Understand the profile characteristics of the occupational fraudster and the red flags to look for when identifying a potential fraudster.  Learn the basics of a Fraud Risk Assessment for the Gaming Industry.  Explore recent common occupational frauds affecting the gaming industry and what to look for during audits.

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Craig Greene is a consultant and expert witness on matters involving allegations of fraud and misrepresentation for gaming organizations. Many of his engagements have involved high profile fraud investigations both nationally and internationally. He has worked on due diligence and gaming licensing a application matters for the Michigan Gaming Control Board, San Manuel Band of Mission Indians Gaming Commission, and the Nebraska Lottery as well as other investigation assignments for several state- operated lotteries.

Learning Level: Beginner Learning Field: Auditing

CS 4-2 Auditing the Online World: Regulations, Risks, and Rewards

Cheryl Kondra, CIA Vice President, Chief Audit Executive Caesars Entertainment Corp.

Matthew Mitchell, CIA Director of Internal Audit Western Division/Online Gaming Caesars Entertainment Corp.

 Discuss how internal audit fits in this new area of gaming.  Learn how internal audit can provide value by assisting in the navigation of the current regulatory landscape.  Identify some of the unique business and compliance risks associated with operating online gaming.  Explore the differences in the way online and brick & mortar operators think.  Gain a comfort level with the new style of operators.

Cheryl Kondra has more than 16 years of experience in the gaming industry. She oversees the administration of the company’s ethics and compliance hotline as well as leading the company’s internal auditing activities, including the assessment of internal controls over financial reporting (ICFR), Sarbanes-Oxley, enterprise risk management, online gaming, IT audit services, construction audit, consulting, regulatory compliance and operational audits, for over 50 domestic and international locations with a staff of more than 80 professionals. She is also a member of the Caesars Entertainment Corporate Compliance Committee.

Matthew Mitchell has eight years of audit experience in the gaming industry. He is responsible for directing internal audit activities for online gaming and domestic 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV properties in Nevada, California, and Arizona, including identifying risks and development of an audit plan to address. He was instrumental in partnering with business leaders in the development of internal controls necessary to launch legal gaming sites in both Nevada and New Jersey. Currently his team is responsible for auditing this new landscape to ensure compliance and adherence to gaming and other regulations.

Learning Level: Intermediate Learning Field: Auditing

CS 4-3 Utilizing Construction Audit Techniques to Combat Capital Construction Project Risks and Realize a Positive ROI for Your Organization

Matt R. Gardner Practice Leader - Construction Audit Services Honkamp Krueger & Co., P.C.

Shannon Wiese, CIA, CGAP, CRMA Manager - Risk Advisory Services Honkamp Krueger & Co., P.C.

 Learn about common issues in contractor billings and audit procedures that can identify them.  Understand how poorly written construction contracts can hinder cost containment/recovery strategies.  Combat construction fraud with the latest and greatest audit techniques.  Discuss methodologies for conducting construction audits and share success stories.

Matt Gardner has expertise managing a variety of private and public companies in the risk advisory suite of services, including cost recovery engagements for Wal-Mart Stores, Inc., other Fortune 100 companies, and various colleges and universities throughout the U.S. and Europe. Gardner has experience in construction audit across industries including retail, manufacturing, entertainment, healthcare, and transportation. He also has in-depth experience in cost segregation studies, contract compliance and verification, risk analysis/management, variance analysis, SAS70 and SSAE16 reviews, agreed upon procedures reviews, budget and budget variance analysis, Sarbanes- Oxley compliance, cost engineering, and contact administration.

Shannon Wiese is the construction audit services project manager and internal audit services practice leader for Honkamp Krueger. Previously, Wiese worked for Allstate 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Insurance responsible for operational/financial audits, Sarbanes-Oxley compliance, and refinement of the company’s internal fraud programs. Since becoming a consultant, he has worked with numerous companies, including Siemens, Wal-Mart, and Walgreens overseeing a wide range of services including construction audit, internal audit quality assessment, internal audit outsourcing, and SSAE16.

Learning Level: Advanced Learning Field: Specialized Knowledge & Applications

Tuesday April 15, 2014 8:30 – 9:45 A.M.

GS 2 Social Networking and Social Engineering: Emerging Threats Every Auditor Needs to Know About

Nejolla Korris Chief Executive Officer InterVeritas International Ltd.

 Learn how to combat the most prominent threats  Discover the importance of auditing social media policy and practice.  Discuss the role for internal audit to measure the vulnerability of social media for both staff and the organization.  Hear how to incorporate human vulnerability checks into your standard audit practice.

Nejolla Korris is an international expert in the field of Linguistic Lie Detection. She is skilled in Scientific Content Analysis (SCAN), a technique to determine whether a subject is truthful or deceptive. Korris has analyzed documents for fraud, international security, arson, sexual assault, homicide, and missing persons’ cases and has taught her method around the world to corporations, government agencies, law enforcement and the military. In 2013, Korris launched a series of webinars to link her diverse global clients together and is premiering a series of women’s security conferences in various cities throughout Canada.

Learning Level: Intermediate Learning Field: Auditing

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Tuesday April 15, 2014 10:15 – 11:30 A.M.

CS 5-1 How to Approach a Procurement Audit and Incorporate Data Analytics

Tanya Braa Senior Internal Auditor Pinnacle Entertainment

Leah E. Byrn Senior Internal Auditor Pinnacle Entertainment

 Learn how to implement a procurement review.  Gain an understanding of the risks associated with procurement practices.  Discuss controls and effective procedures to audit the procurement functions.  Hear how data analytic tools can be implemented into the procurement audit.

Tanya Braa has nearly 10 years of experience in the gaming industry. Prior to joining Ameristar, Braa worked as a paralegal for the corporate and estate planning department of a small law firm. She joined the gaming industry in 2000 working as a Compliance Auditor for the Missouri Gaming Commission.

Leah Byrn has more than 11 years of experience in the gaming industry. Before joining Pinnacle, she worked in the cage department as a training supervisor, responsible for all departmental training as well as property Responsible Gaming and TiPS training. She has also held management positions with Regal Entertainment Group, ArcLight Cinemas, Pacific Theatres, and Wehrenberg Theatres.

Learning Level: Beginner Learning Field: Auditing

CS 5-2 Auditing Table Games

Emaline Vance Accounting Manager Suquamish Clearwater Casino

 Expand your understanding of the risks and related controls over table games activity.  Review the principle audit considerations of table games operations.  Discuss the review process of table games performance evaluation. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Emmie Vance has been auditing Tribal casinos for more than 10 years. She currently manages a team that performs the daily revenue audits for a Tribal casino enterprise. Prior to joining Suquamish Clearwater Casino, Vance was a senior internal auditor for the Puyallup Tribe of Indians. She has also worked as an external auditor for Moss Adams LLP specializing in Tribal governments and their related enterprises, primarily casinos.

Learning Level: Intermediate Learning Field: Auditing

CS 5-3 Developing an Anti-Corruption Program

Robert Rudloff, CIA, CRMA Senior Vice President MGM Resorts International

 Assess what type of anti-corruption program suits your needs: one with a carrot or one with a stick.  Define the early steps an organization should consider in developing an anti- corruption framework.  Discuss how compliance with an anti-corruption program can be monitored.  Consider the role internal audit can play in an organization’s anti-corruption efforts.

Bob Rudloff is a 30-year veteran of the gaming industry. Prior to joining MGM Resorts International, he was director of Internal Audit Services with PricewaterhouseCoopers. Rudloff is a recognized leader in the internal audit profession and has held positions of leadership within The IIA at the local and international levels for more than 20 years. He is also a frequent speaker on ethics, internal auditing, fraud and gaming industry topics at local and national conferences and seminars. Rudloff has been an adjunct instructor in accounting for the University of Nevada, Las Vegas, and an adjunct instructor in business, accounting, and auditing at Richard Stockton State College and Atlantic Community College in New Jersey.

Learning Level: Advanced Learning Field: Management Advisory Services

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Tuesday April 15, 2014 12:45 – 2:00 P.M.

CS 6-1 Automating PCI Compliance for Better Reliability

Jeffrey Sanchez, CIA Managing Director Protiviti

William Worthington Director, Security Operations and Engineering Caesars Entertainment Corporation

 Review key provisions of the PCI standard.  Discuss common challenges auditors in Gaming encounter in effectively managing compliance with standards.  Learn tips on using automation to increase reliability and reduce the effort to test and validate PCI compliance.

Jeff Sanchez joined Protiviti in 2002 after 10 years with Arthur Andersen’s technology risk consulting practice. He leads Protiviti’s global PCI practice and has participated in technical consulting and audit projects primarily in the hospitality/gaming, financial services, and retail industries. Sanchez focuses on the design and implementation of security and privacy solutions for clients. He has been chosen as an IIA All Star presenter three times.

William Worthington has more than 7 years’ experience in the casino industry and joined Caesars in 2012. His focus is on IT security best practices around Sarbanes- Oxley, state gaming standards (ITMICS), PCI, and general IT security standards. Worthington leads a security team that supports all of Caesars properties across North America and Internationally.

Learning Level: Beginner Learning Field: Computer Science

CS 6-2 Auditing Loyalty/Players Club Programs

Phillip F. Popehn Director of Internal Audit, Chief Audit Executive (Retired) Mystic Lake and Little Six Casino

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

 Learn the most common club program audit findings, the risks they pose, and effective controls to mitigate them.  Explore the complexity, variances, and nuances of loyalty and club programs.  Discuss how to ensure the risk of losing property assets is minimized.  Engage with peers, sharing insights and discussing best practice examples used in auditing loyalty and player’s club programs.

Phil Popehn retired from a long career of directing casino gaming and non-gaming audits for various authorities. His last role was as director of internal audit for Mystic Lake Casino Hotel and Little Six Casino in Minnesota, which included directing audits for the Shakopee Mdewakanton Sioux Community. Previous experience included internal audit leadership roles with Grand Casinos Inc. properties of Mille Lacs and Hinckley. Popehn also served for 15 years at Unisys Corp. (now Lockheed Martin Corp). Popehn is chairman of The IIA's Gaming Audit Group Board of Directors and regularly writes for their member publication, The Gaming Auditorium, and serves as a member of the Gaming Conference Committee.

Learning Level: Intermediate Learning Field: Auditing

CS 6-3 Auditing in the Cloud

Steven A. Coons Manager, Specialty Advisory Services CliftonLarsonAllen LLP

 Discuss events and breaches in cloud computing.  Explore cloud provider contract compliance considerations.  Share cloud computing environment risk assessment approaches.  Examine ways to partner with leadership including the CIO, CTO, and General Counsel.  Learn more about available knowledge resources.

Steve Coons has 20 years of experience leading risk management and financial functions, including 14 years in the audit field. He specializes in information technology and business process auditing. Prior to joining CliftonLarsonAllen, Coons served as the director of internal audit for both a $500 million international manufacturer as well as a $5 billion publicly held financial services and brokerage firm. He also served as chief financial officer of a thriving e-commerce software and fulfillment service company.

Learning Level: Advanced Learning Field: Auditing 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Tuesday April 15, 2014 2:30 – 3:45 P.M.

CS 7-1 Most Re-occurring Issues in Slot Audits

Phillip F. Popehn Director of Internal Audit, Chief Audit Executive (Retired) Mystic Lake and Little Six Casino

Craig Robinson, CIA Consultant

 Explore the nature and risks inherent with system issues.  Discuss why all those signatures really are necessary.  Debate whose responsibility it is to catch issues – revenue audit, slots audit, or other.  Get tips that will help eliminate some commonly recurring issues.

Craig Robinson is a 23 year veteran of the gaming industry starting his career in external audit before moving into internal audit and then finance. He served as CAE for two gaming companies and most recently served as CFO at three casino resorts. Robinson held leadership positions with Penn National Gaming, Jefferson Wells, Argosy Gaming Co., Carnival Resorts and Casinos, KPMG, and Arthur Andersen. He is the former chairman and current member of The IIA's Gaming Audit Group and was nominated to speak at The IIA's All Star Conference on four separate occasions. Robinson wrote two editions of Auditing the Casino Floor: A Handbook for Auditing the Casino Cage, Table Games, and Slot Operations, published by The IIA.

Learning Level: Beginner Learning Field: Auditing

2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

CS 7-2 Bring Your Own Devices (BYOD)

MODERATOR: Gina St. George Senior Manager Moss Adams LLP

PANELIST: Troy Hawes Manager Moss Adams LLP

Kevin Villanueva Senior Manager Moss Adams LLP

Kevin Lebovitz, Jr., CIA Senior Internal Auditor Mashantucket Pequot Tribal Nation / Foxwoods Casino

 Develop a better understanding data security considerations.  Increase awareness of recent developments in the mobile device market.  Learn how to better evaluate tradeoffs between convenience and security of mobile devices in the workplace.  Discover best practices and techniques to perform an audit of BYOD practices.

Gina St. George has more than 20 years of combined public accounting, hospitality and gaming industry experience, to include controller for a tribal gaming hotel and casino, financial and compliance auditor, and restaurant manager. Her experience includes auditing and financial reporting, compliance with state and federal regulations, forensic accounting and developing and implementing operational and accounting internal controls. St. George serves as the lead on gaming and hospitality consulting engagements including external and internal audits, forensic and fraud investigations, control system improvement, and operational assessment projects.

Troy Hawes has more than 20 years of information technology experience. He is the tribal practice leader for the firm’s consulting group, and serves clients in multiple industries including government and tribal entities, gaming, health care organizations, publicly traded entities, and private businesses. He is the firm’s lead ethical hacker, and regularly performs penetration testing and vulnerability assessment engagements. Hawes has extensive experience managing and leading IT audits, NIGC MICS IT audits, IT assessments, PCI DSS audits, HIPAA security and privacy audits, disaster 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV recovery planning, alternatives analysis, network design and implementation, IT co- sourcing, and SSAE 16 audits. Hawes has presented at numerous tribal and gaming conferences throughout his career.

Kevin Villanueva has 15 years of industry specialization with government, not-for- profit, private entity, higher education, and health care clients. His areas of practice include IT security assessments; penetration testing; PCI DSS assessments; HIPAA compliance auditing; strategic technology planning; disaster recovery and business continuity planning; policies, procedures and documentation development; and project management. In addition, he has designed and conducted technology assessments based on the internationally recognized ISO27001, NIST, and COBIT standards, and has served as technical counsel on hundreds of technology security projects. Kevin presents regularly on various IT security-related webcasts and conferences.

Kevin Lebovitz has more than 15 years of tribal government audit and gaming industry experience including auditing gaming and non-gaming operations; Tribal government operations and businesses; and compliance with tribal, state, and federal regulations, including Title 31. Lebovitz has responsibility for compliance reviews, general control reviews, process mapping, risk assessment, performance and process improvement, operational assessment projects, and conducting continuous auditing and monitoring of key systems and functions.

Learning Level: Intermediate Learning Field: Specialized Knowledge & Applications

CS 7-3 Managing Effective Relationship Between Management and CAE

Sanjay Singh, CIA Vice President, Internal Audit Starbucks Coffee Company

 Understand the concept of management as a customer/stakeholder.  Hear about developing management’s need for audit services.  Discover processes for adding value to management.  Decipher the difference between the “what” and the “how” of audit projects and the impact on audit’s relationship with management.

Sanjay Singh has more than 20 years of experience in U.S., international, and emerging markets in diverse areas of business and corporate finance at a number of large and predominantly multinational corporations in a variety of industries. Over the last five years, Singh has worked to develop process efficiency and standardization to 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV facilitate efficient and effective operations for smaller, U.S.-based multinational not-for- profit organizations.

Learning Level: Advanced Learning Field: Management Advisory Services

Tuesday April 15, 2014 3:55 – 5:10 P.M.

CS 8-1 Current Issues in Indian Gaming – Roundtable Discussion

MODERATOR: Phillip F. Popehn Director of Internal Audit, Chief Audit Executive (Retired) Mystic Lake and Little Six Casino

PANELIST: Arthur James Askins Manager of Indian Gaming New York Gaming Commission

Joe Smith, CGAP Managing Partner Smith Harrison LLP | CPAs

 Discuss regulatory issues with an emphasis on recent developments, state compacts, and federal regulations.  Review the progression of gaming operations in their adoption of the AICPA Gaming Audit and Accounting Guide.  Hear how evolving regional markets are affecting the financial stability of existing facilities.  Identify impacts of internet gaming on the small to medium size gaming operations.

Phil Popehn recently retired from a long career of directing casino gaming and non- gaming audits for various authorities. His last role was as director of internal audit for Mystic Lake Casino Hotel and Little Six Casino in Minnesota, which included directing audits for the Shakopee Mdewakanton Sioux Community. Previous experience included internal audit leadership roles with Grand Casinos Inc. properties of Mille Lacs and Hinckley. Popehn also served for 15 years at Unisys Corp. (now Lockheed Martin Corp). Popehn is chairman of The IIA's Gaming Audit Group Board of Directors and regularly writes for their member publication, The Gaming Auditorium, and serves as a member of the Gaming Conference Committee. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Arthur Askins has served in the gaming industry since 1979 with numerous companies such as Resorts International, Divi Hotel Casino, Isle of Capri, Hollywood Casino, Caesars, and most recently with the Seneca Nation of Indians. He currently serves on The IIA’s Gaming Advisory Committee.

Joe Smith established his own firm specializing in audit and consulting services for tribal and commercial casinos in 2011 after more than 30 years in the gaming industry. Previously, he served as the director of audits for the National Indian Gaming Commission for 12 years, responsible for supervising a team of auditors involved in compliance audits at tribal gaming operations nationwide. In the 90s he was the executive director of the regulatory authority overseeing Spirit Mountain Casino in Oregon and in the 80s Smith gained experience as an auditor/investigator for the Nevada Gaming Control Board. His gaming career began as an internal auditor for the Golden Nugget Casino in 1979.

Learning Level: Beginner Learning Field: Specialized Knowledge & Applications

CS 8-2 Title 31 Bank Secrecy Act Update

Theresa Kain Consultng Director McGladrey LLP

Angela Hoehne, CIA Manager, Internal Audit Mystic Lake Casino Hotel

Darrell G. Henderson Internal Auditor Viejas Gaming Commission

 Explore what regulators are currently focused on and what they want to see.  Hear how to leverage your risk assessment to address compliance requirements.  Learn how to identify patterns of suspicious activity.  Discuss control considerations when implementing automated systems.

Theresa Kain has served in a consulting capacity in gaming for over 13 years. With a background in management and finance, she assists casinos with business process improvement and internal audit services. Kain has designed and implemented internal control systems for start-up casinos and has worked with numerous established casinos 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV in updating and improving their internal control systems. She is responsible for designing internal audit checklists, developing effective internal audit strategies, and leading internal audits.

Angela Hoehne has a been a member of the internal audit department for 13 years with experience in all aspects of gaming-related MICS and regulatory audits. For the past five years, she has had primary responsibility for Title 31 oversight and compliance, including conducting the annual risk assessment and quarterly compliance audits, and providing assistance to the Title 31 compliance officer.

Darrell Henderson has been in his current role since 2001, after serving for nearly 30 years in law enforcement with the U.S. Treasury Department. His career began in 1971 with the U.S. Customs Service as a sky marshal for President Richard Nixon. After 12 years, Henderson transferred to the IRS as a special agent with the Criminal Investigation Division. He is a recipient of the Albert Gallatin Award for his service with Treasury.

Learning Level: Intermediate Learning Field: Regulatory Ethics

CS 8-3 Using COBIT 5 to Reinforce Gaming–mandated IT Internal Controls

Ralph Villanueva, CIA, CRMA IT Security and Compliance Analyst The LVH – Las Vegas Hotel and Casino

 Learn what COBIT 5 is and how it can help your organization optimize IT resources.  Discover how COBIT 5 can reinforce gaming mandated IT-internal controls.  Hear why gaming auditors should go beyond gaming mandated IT-internal controls.  Identify ways to leverage COBIT 5 to strengthen IT internal controls across both gaming and non-gaming areas.

Learning Level: Advanced Learning Field: Auditing 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Tuesday April 15, 2014 5:10 – 6:10 P.M.

Gaming Industry Executive Panel: Idea Sharing Session

Executive Panelists: Chelle Adams Vice President, Chief Internal Auditor The Cosmopolitan of Las Vegas

Phillip F. Popehn Director of Internal Audit, Chief Audit Executive (Retired) Mystic Lake and Little Six Casino

Robert Rudloff, CIA, CRMA Senior Vice President MGM Resorts International

Arthur James Askins Manager of Indian Gaming New York Gaming Commission

Faisal H. Khan Technical Compliance Manager Gaming Laboratories International, LLC

 Join leaders in the Gaming Industry for an informative Q&A session

Phil Popehn retired from a long career of directing casino gaming and non-gaming audits for various authorities. His last role was as director of internal audit for Mystic Lake Casino Hotel and Little Six Casino in Minnesota, which included directing audits for the Shakopee Mdewakanton Sioux Community. Previous experience included 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV internal audit leadership roles with Grand Casinos Inc. properties of Mille Lacs and Hinckley. Popehn also served for 15 years at Unisys Corp. (now Lockheed Martin Corp). Popehn is chairman of The IIA's Gaming Audit Group Board of Directors and regularly writes for their member publication, The Gaming Auditorium, and serves as a member of the Gaming Conference Committee.

Faisal Khan has been with GLI since 2004 with responsibility for reviewing incoming forensic submissions and final forensic reports, performing demonstrations of new technology, and training on different gaming concepts for regulatory agencies. He also works with GLI’s engineering groups on regulatory technical questions and issues. Prior to joining GLI, Khan was the compliance manager for Atronic Gaming.

Learning Level: Intermediate Learning Field: Specialized Knowledge & Applications

Wednesday April 16, 2014 8:30 -9:45 A.M.

GS 3 Revised COSO Framework and its Impact on Your Organization

Robert B. Hirth Chairman Committee of Sponsoring Organizations of the Treadway Commission (COSO)

 Briefly review COSO 1992 and the drivers behind the changes.  Discuss what changed and what didn’t. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

 Explore the new emphasis on governance, risk, and compliance in the revised framework.  Learn what organizations must consider before transitioning to the revised framework.

Bob Hirth serves as COSO Chair and was unanimously elected by the board of its sponsoring organizations to serve a three year term beginning June 1, 2013. His experience includes all of COSO’s mission disciplines: ERM, internal control, and fraud deterrence. Hirth has worked on assignments and made presentations in over 15 countries, serving more than 50 organizations and working with board members, C-level executives, finance and accounting personnel, accounting firm partners, and employees. Most recently, Hirth served as a senior managing director of Protiviti, and before that, he was executive vice president, global internal audit and a member of the firm’s executive management team. In 2012, Hirth was appointed to serve a two-year term on the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB). Hirth is a recognized leader in the internal audit profession, serving as IIA Research Foundation trustee and Service Provider committee member. In 2013, Hirth was inducted into The American Hall of Distinguished Audit Practitioners.

Learning Level: Intermediate Learning Field: Auditing

Wednesday April 16, 2014 10:15 – 11:30 A.M.

GS 4 We’ve Gotta Fail … To Succeed

Milo Shapiro Creative Energy Officer IMPROVentures

 Open your mind to a new way of embracing change and risk in dealing with clientele, teammates, and sales prospects.  Recognize stumbling blocks in the areas of risk, creativity, and communication.  Distinguish more effectively between taking our careers seriously and taking ourselves too seriously.

Milo Shapiro worked for more than 15 years in information technology, when he took his passion for improvisation into business: using improvisation for teambuilding and improving communication skills. Through his teambuilding courses, he brings "seriously funny lessons" to organizations such as Southwest Airlines, the U.S. Navy, and Qualcomm. Shapiro is also a public speaking coach. 2014 Gaming Conference April 13-16, 2014 The Mirage Casino and Resort, Las Vegas, NV

Learning Level: Beginner Learning Field: Personal Development