Internal Audit Section

Next meeting: TBA

The Internal Audit Section provides an opportunity for company internal audit staff members to discuss new procedures, issues, and regulations and to further their knowledge of this increasingly-important function.

Agenda

We will cover current industry financial issues and hot topics that will provide full value for your valuable time. Our session will focus on exploring and enhancing your ability to better understand or audit the following:

  1. Actuarial risk areas
  2. Risk based approach

Morning Session

Key Actuarial Risk Areas that Impact Internal Audit Teams in Insurance Companies
Rob Ryken, Vice President of Internal Audit, Great-West Life
Greg McCormack, Assistant Vice-President of Internal Audit, Great-West Life

This session will provide an overview of key actuarial risk areas including actuarial liability valuation, product development & pricing, and asset / liability management. The presentation will also review where Internal Audit teams can contribute to the management of risk in these areas.

Afternoon Session

Risk-Based Investment Audit with a Focus on Fund Administration
Barb Elliott Director, Practice, PricewaterhouseCoopers Canada

This session will cover the following:

  • Risks and controls in investment accounting, including front, middle and back office
  • Areas where fraud risk may be elevated
  • Expected controls surrounding existence and valuation, including common weaknesses and higher risk areas
  • Regulatory risks and controls to address these risks
  • Reports on controls at service organizations (5970/SAS70)
  • Differences in approach for pension related audits versus investment/segregated fund audits
  • Financial statement disclosures on financial instruments risks and fair values and link to controls

For More Information

LOMA Canada
675 Cochrane Drive
East Tower, 6th Floor
Markham, Ontario L3R 0B8
Phone: 905-530-2309
Fax: 905-530-2001
E-mail: lomacanada@loma.org