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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorInternal Audit FoundationBreadcrumb SeparatorLarry Sawyer Educators’ Symposium

Sawyer's Educators' Symposium

Access Materials2021 Virtual Event

Two Three-hour Sessions
July 28 & 29
10:00 a.m.–1:00 p.m. (ET)

Event Overview

Sawyer’s Educators’ Symposium provides a forum for educators and researchers to share ideas, network, and develop strategies to advance the profession through the evolution of education and research in institutions of higher education.

This forum, hosted by the Internal Audit Foundation and The IIA, is supported by the Sawyer endowment. Larry B. Sawyer, CIA, CPA, (1911–2002) was an attorney, author, and ardent advocate for the internal audit profession and original author of Sawyer’s Internal Auditing, now in its seventh edition.

Daily Schedule
  •   Day 1 – Wednesday, July 28

    ​10:00–10:10 a.m.

    ​Welcome

    ​​10:10–11:10 a.m.

    ​Presentation #1
    Analytics—It’s Not the Software; It’s the Mindset

    Presenter: Joy Gray, PhD, CIA, Bentley University, USA

    Session Description

    There are few topics that have gained as much recent attention in university curricula as Data Analytics and Technology, with the events of the last 18 months only accelerating the demand for analytics and technology skills. Internal auditors in practice are called upon both to perform data analytics and to evaluate the use of data analytics by their organizations; responsibilities that require students to understand data quality, analytics techniques, and enabling technologies. Too often this education is fragmented into silos of statistics, communications, accounting, finance, and information systems; leaving students with less understanding of effective analytics than desired. In addition, accounting faculty are often reluctant to include analytics into already packed curricula, and often do not receive training on the tools that enable analytics.

    At the end of this session, participants will be able to:

    • Identify projects and exercises that can be used to develop an analytics mindset.
    • Discuss how to overcome the need to know more than your students before introducing a software application into your class.
    • Identify, evaluate, and implement applications for teaching use.
    • Understand where and how to obtain technology training and support, using vendor resources, user groups, educator colleagues, and resources on their own campuses.
    • Understand and discuss the barriers to effective implementation of active learning analytics projects in classes, and brainstorm ways to overcome these.
    • Prepare a plan for how to introduce a new technology as early as fall 2021.

    About the Presenter

    Joy Gray, Senior Lecturer and Vice Chair in the Department of Accountancy, is the Internal Audit Education Partnership (IAEP) coordinator at Bentley University. Her teaching experience includes courses in Internal Auditing, IT Audit, Financial Auditing, Forensic Accounting, and Introductory Financial/Managerial Accounting. She received the 2020 George Krull/Grant Thornton Innovation in Teaching award from the AICPA (with co-authors) for a series of short cybersecurity cases, and a 2020 Innovation in Teaching award from Bentley University for a data analytics project. Prior to her academic roles, Joy’s internal audit experience included both supervisory and staff positions at OSRAM Sylvania, Lockheed Martin, and General Electric. Her responsibilities included establishing a new internal audit department, serving as the project leader for SAP related audit activities, and conducting both domestic and international internal audits. She is outgoing chair of the American Accounting Association’s Accounting Information Systems Section Education Committee, serves as a member of the Board of Directors of the Greater Boston Chapter of the IIA, served on the Boston school committee’s task force to establish an internal audit function for the Boston Public Schools, and currently serves as a STEM signing day mentor for Project Exploration.

    ​​11:15–11:55 a.m.

    ​Presentation #2
    The Impact of Internal Audit Education Partnerships on Financial Reporting Quality and External Auditor Reliance

    Presenters: Christopher Calvin, PhD, CIA, & Matthew Holt, PhD, University of Dayton, USA

    Session Description

    Internal auditors play a key role in corporate governance, yet internal auditing education is not nearly as prominent as external auditing education in university-level accounting programs. The Internal Auditing Education Partnership Program (IAEP) works with universities to prepare students to enter the workplace as internal auditors upon graduation. As of June 2021, only six U.S. universities (and five other universities from around the globe) have achieved the highest IAEP designation of a Center for Internal Auditing Excellence (CIAE). This session will explore the results of research on how internal audit focused education at these universities impacts the financial reporting of companies in close geographic proximity.

    At the end of this session, participants will be able to:

    • Understand the effects that internal audit focused education has on the internal control quality and financial statement quality of nearby companies.
    • Learn about the impact that internal audit focused education has on the efficiency of external audits for nearby companies.
    • Learn about graduate dispersion trends for CIAE universities based on the Gravity Model of Migration and LinkedIn data.

    About the Presenters

    Christopher G. Calvin is an Assistant Professor of Accounting at the University of Dayton, where he teaches undergraduate introductory financial accounting and graduate accounting research and critical thinking courses. His areas of research interest are internal auditing, internal controls, auditing standards and regulation, and financial reporting and disclosure. Christopher holds a PhD in business with a concentration in accounting from Duke University and a bachelor and master’s degree in accounting from Louisiana State University. He has also completed the LSU Center for Internal Auditing Excellence program. Prior to joining academia, Christopher performed internal audit co-sourcing and outsourcing services with Deloitte & Touche, LLP. Christopher is a member of the Cincinnati chapter of The IIA.

    Matthew Holt is an Assistant Professor of Accounting at the University of Dayton. He teaches Accounting Systems and Data Analytics. His research primarily examines auditor expertise and the impact of technology on the accounting profession. Matthew holds a PhD in business with a concentration in accounting from the University of Central Florida. Prior to entering academia, Matthew worked in assurance at Deloitte & Touche LLP and McGladrey LLP.

    ​12:00–1:00 p.m.

    Facilitated Roundtable Discussion
    Evolving the Internal Audit Curriculum: An Interdisciplinary Approach?

    Facilitators: Carrie Summerlin, CNP, CCSA, Vice President, Internal Audit Foundation & Nicole Huie, Manager, Chapter & University Relations, The IIA

    Roundtable Description

    Today’s internal auditors must call on a diverse skill set to deliver value into today’s dynamic business environment. Respondents to a 2020 global study exploring internal audit competency, executed by the Internal Audit Foundation and Deloitte, identified fraud, security and privacy, social responsibility and sustainability, agile auditing, data analytics, and IT control frameworks as the areas of least competency.

    During this roundtable discussion, participants will:

    • Explore how today’s educators are evolving programs to ensure students acquire the necessary skills.
    • Discuss new areas of study that can prove beneficial for inclusion in future curriculum.
    • Identify potential majors and student interests that are prime targets for recruitment into internal auditing programs.

    About the Facilitators

    Carrie Summerlin is vice president of the Internal Audit Foundation, the research and grant-making arm of The IIA, which serves more than 200,000 members globally. She provides oversight for the Foundation’s focus areas, including research and content development, academic grant programs, fundraising, strategic relationship management, and retail operations. During her 18-year tenure with The IIA, Summerlin has led various departments, including conferences, membership and chapter relations, and marketing. Before her appointment to the Foundation, she served as the managing director of conference and event operations. Prior to The IIA, she worked in training & leadership development for a Fortune 50 retailer. Summerlin has a master’s degree in nonprofit management from the University of Central Florida and is a Certified Nonprofit Professional.

    Nicole Huie is the manager, chapter & university relations at The IIA, overseeing global academic relations initiatives. She brings more than 15 years of combined experience in association management, student and alumni engagement, communications, and marketing. Prior to her current role, Nicole served as the manager for membership development at The IIA. Huie is passionate about continuing education and the opportunity to work with students and educators of higher education institutions across the globe. Huie holds a master’s degree in educational leadership from the University of Central Florida.

  •   Day 2 – Thursday, July 29​

    ​10:00–10:10 a.m.

    ​Welcome

    ​10:10–11:25 a.m.

    ​Presentation #1
    The Impacts of Data Analytics and Technology on Internal Audit Practices

    ​10:10– 10:45 a.m.

    Topic 1: The Use of Technology-Based Audit Techniques in the Internal Audit Function—Is There an Improvement in Efficiency and Effectiveness?

    Presenter: Marc Eulerich, PhD, CIA, Mercator School of Management, Universität Duisburg-Essen, Germany

    Session Description

    Although auditors invest significantly in technology, research has provided limited evidence of the ability of audit technology to enhance audit outcomes. Using a unique and proprietary dataset, our study examines the effects of technology-based audit techniques (TBATs) on the efficiency and effectiveness of internal audits as well as on internal auditors’ perception of stakeholder reliance on their audits. Using a dataset that measures individual audit engagements, we found that the degree to which TBATs are used is positively associated with more efficient and effective audits and with more perceived reliance on audit results.

    At the end of this session, participants will be able to:

    • Identify the benefits and challenges of technology based audit techniques
    • Develop a broad understanding of potential effects of TBATs on efficiency and effectiveness
    • Identify numerous avenues for further research and unanswered practical questions

    About the Presenter

    Dr. Marc Eulerich is professor for internal auditing at the Mercator School of Management, University Duisburg-Essen, since 2011.The professorship is sponsored by the DIIR, German Institute of Internal Auditors, with an explicit focus on internal auditing research and teaching. He is program coordinator of the Center for Internal Auditing Excellence and chair of the scientific committee of the German IIA. He has published numerous scientific and practitioner articles and books about corporate governance, internal auditing, and strategy. His research is published in Auditing: A Journal of Practice and Theory, Accounting Horizons, Journal of Information Systems, Accounting History Review, Managerial Auditing Journal, International Journal of Auditing, and numerous other journals. He is qualified as a Certified Internal Auditor (CIA). Dr. Eulerich also supports the German profession of internal auditors with numerous talks and consulting projects to intensify the relationship between theory and practice.

    ​10:45–11:25 a.m.

    Topic 2: The Impacts of the Use of Data Analytics and the Performance of Consulting Activities on Perceived Internal Audit Quality

    Presenter: Nathanaël Betti, PhD, Louvain School of Management, UCLouvain, Belgium

    Session Description

    Digitalization provides an important opportunity for internal audit functions as they work to remain relevant by adding value to organizations. In addition, the performance of consulting activities by internal audit functions is debated among researchers and practitioners.

    At the end of this session, participants will be able to:

    • Discuss internal audit quality.
    • Describe how we use online scenario-based experiments among top managers.
    • Consider the impact of the use of data analytics on perceived internal audit quality.
    • Consider the impact of the performance of consulting activities on perceived internal audit quality.

    About the Presenter

    Nathanaël Betti, PhD is researcher since 2015 at the Louvain School of Management, which is part of the Université catholique de Louvain in Belgium. He obtained his PhD in January 2021 and his research interests are internal auditing, digital transformation, digitalization organizational changes and education. He has also teaching experience in financial accounting, management accounting and auditing. Before starting at the Louvain School of Management, Nathanaël worked as auditor and consultant at EY Belgium between 2012 and 2015.

    ​11:30 a.m.–12:00 p.m.

    ​Presentation #2: Exploring Research in Progress
    How Does Internal Auditors’ LinkedIn® Usage Affect Internal Audit Quality?

    Presenter: Marie Rice, CIA, John Chambers College of Business and Economics, West Virginia University, USA

    Session Description

    In this ever-connected, online world, internal auditors are able to increase their competence through many sources. However, they may also become less objective because of their online connections. This study explores the ways internal auditors use LinkedIn to implicitly share knowledge and how their posts and comments may reflect their objectivity.

    At the end of this session, participants will be able to:

    • Describe how social network connections are measured.
    • Define and classify implicit knowledge-sharing mechanisms.
    • Categorize sentiment expressed in LinkedIn posts.
    • Discuss potential ways internal auditor implicit knowledge-sharing and sentiment expressed via LinkedIn may affect internal audit quality.

    About the Presenter

    Marie Rice is a PhD candidate at West Virginia University. Prior to entering academia, she was an anti-fraud, compliance, and audit professional with nearly 20 years of experience. As a practitioner, she advised senior leadership teams and audit committees of small to mid-sized publicly traded companies on risk and compliance matters and was CAE of Ambassadors Group, Inc.  Ms. Rice was also a founding member and past president of the Spokane, WA chapter of the ACFE and a founding member of the Justice for Fraud Victims Project at Gonzaga University, for which she was awarded the ACFE’s 2010 Outstanding Achievement in Outreach/Community Service Award and the Spokane Police Chief’s Citizen Award.

    ​12:00–1:00 p.m.

    Facilitated Roundtable Discussion
    Strengthening Awareness of Internal Audit’s Value: Exploration of Topics for Further Research

    Facilitators: Carrie Summerlin, CNP, CCSA, Vice President, Internal Audit Foundation & Kathy Anderson, CRMA, Certified Association Executive, Managing Director, Government & Stakeholder Relations, The IIA

    Roundtable Description

    Data and research are integral in demonstrating the value of the profession. Insights from academic research may help advance our advocacy positions, evolve practices, and guide the Foundation and The IIA in effectively serving our global membership.

    During this roundtable discussion, participants will:

    • Discuss areas for future research that can aid in communicating the value of the profession.
    • Identify how the Foundation and The IIA can support researchers in executing research in the identified areas.
    • Explore how the Foundation and The IIA can enhance awareness of research in the field.

    About the Facilitators

    Carrie Summerlin is vice president of the Internal Audit Foundation, the research and grant-making arm of The IIA, which serves more than 200,000 members globally. She provides oversight for the Foundation’s focus areas, including research and content development, academic grant programs, fundraising, strategic relationship management, and retail operations. During her 18-year tenure with The IIA, Summerlin has led various departments, including conferences, membership and chapter relations, and marketing. Before her appointment to the Foundation, she served as the managing director of conference and event operations. Prior to The IIA, she worked in training & leadership development for a Fortune 50 retailer. Summerlin has a master’s degree in nonprofit management from the University of Central Florida and is a Certified Nonprofit Professional.

    Kathy Anderson is the managing director of government & stakeholder relations for The IIA. In this role, she is responsible for designing, implementing, and coordinating The IIA’s advocacy initiatives to promote and elevate the profession of internal auditing. In addition, she provides oversight of other stakeholder-focused departments, including chapter, student, and university relations. Prior to joining The IIA, Anderson had more than 20 years of experience with the Florida Institute of Certified Public Accountants, most recently as CEO-executive director, and served seven years as executive director of the South Carolina Association of Certified Public Accountants. She holds a B.S. in management from Florida State University and is a Certified Association Executive.