Program

University of Waterloo
Centre for Information Integrity & Information Systems Assurance
7^th Biennial Research Symposium
October 20-22, 2011

Renaissance Hotel, One Blue Jays Way, Toronto, Canada
Sponsored by the Canadian Institute of Chartered Accountants, Caseware IDEA Inc.,
ISACA Toronto Chapter, and the International Journal of Accounting Information Systems

This conference qualifies for 12 hours of CPD. Certificates will be provided.

Location for Reception: La Terraza, Renaissance Hotel
Location for Rest of Program: Northern Lights Ballroom, Renaissance Hotel

Pictures from the Conference

Thursday, Oct 20, 2011

7:00 – 9:00 pm	Welcome Reception and Poster Session Research Reports from UW Location for Reception: La Terraza
	Risk Management As A Strategic Governance Mechanism In IT-Enabled Transnational Supply Chains Presenter: Clark Hampton
	What do Auditor’s Reports on Internal Control Tell Us about IT Control Weaknesses in Financial Reporting Systems? Presenter: Louise Hayes
	SOX 404: The Role of the Chief Information Officer Presenter: Jee-Hae Lim
	The Effects of Business Process Representation Type on the Assessment of Business and Control Risk: Diagrams Versus Narratives Presenter: Adam Presslee
	Reciprocity Between Senior IT Executives and IT Capable Firms Presenter: Theophanis Stratopoulos
	Firm-Specific Characteristics of the SEC’s XBRL Voluntary Filing Program Participants Presenter: Lev Timoshenko

Friday, Oct 21, 2011

7:30 – 8:30 am	Coffee and Official Opening Location for Rest of Program: Northern Lights Ballroom
8:45 – 10:00 am	Key Note Presentation Information System Assurance Practices in China: Where they are and where are they going? Moderator: Efrim Boritz, UWCISA
	Presenter: Philip Yang, Partner PWC Beijing, China The presentation will be followed by a Q&A session
Break
10:30 – 11:30 am	On IT Governance Structures and Their Effectiveness in Collaborative Organizational Structures Moderator: William Swirsky
	Presenters: Acklesh Prasad, University of the South Pacific, Peter Green, and Jon Heales*, University of Queensland
	Discussant: Kevin Kobelsky, University of Michigan – Dearborn
	Discussant: Jerry Gaertner, Soberman
		Q&A
11:30 am – 12:30 pm	IT Governance Drivers of Process Maturity Moderator: William Swirsky
	Presenters: Roger Debreceny*, University of Hawai‘i at Mānoa and Glen L. Gray, California State University at Northridge
	Discussant: Uday Murthy, University of South Florida
	Discussant: Joseph Braithwaite, Deloitte
		Q&A
Lunch
1:30 – 2:30 pm	The Impact of SOX Information Technology Material Weaknesses on Corporate Governance: Evidence from CEO, CFO and BOD Turnover and Changes in IT Knowledge Moderator: William Swirsky
	Presenters: Jacob Z. Haislip*, Adi Masli, Vernon J. Richardson, and Juan Manuel Sanchez, University of Arkansas
	Discussant: Elaine Mauldin, University of Missouri
	Discussant: Baskaran Rajamani, Deloitte
		Q&A
2:30 – 3:30 pm	The Relationship between the Internal Audit and Information Security: An Exploratory Investigation Moderator: William Swirsky
	Presenters: Paul John Steinbart*, Arizona State University, Robyn L. Raschke, University of Nevada Las Vegas, Graham Gal, University of Massachusetts, and Willian N. Dilla, Iowa State University
	Discussant: Sev Grabski, Michigan State University
	Discussant: Ann Marie Yamamoto, PricewaterhouseCoopers
		Q&A
Break
4:00 – 6:00 pm	Panel on Privacy
	Moderator: Robert Parker, UWCISA
	Presenters: Michelle Chibba, Office of the Privacy Commissioner of Ontario Christine Ravago, Ernst & Young, Washington Nicholas Cheung, CICA Jan McMullen, TD Bank Group
7:00 – 10:00 pm	Banquet Location: Barootes Restaurant, 220 King St. West (Map)
Saturday, Oct 22, 2011
7:30 – 8:30 am	Breakfast
8:30 – 10:00 am	Panel on Cloud Computing
	Moderator: Gary Baker, UWCISA
	Presenters: Malik Datardina, UWCISA Richard Livesley, BMO Barnaby Jeans, VMware Clinton (Skip) White, University of Delaware Chris Anderson, Grant Thornton
Break
10:15 – 11:15 am	Identifying Value-Added Roles for Internal Auditors in Green IT Activities Moderator: Bob Cuthbertson
	Presenters: Glen L. Gray, California State University at Northridge, Won Gyun No, Iowa State University, and David W. Miller, California State University at Northridge
	Discussant: Urton Anderson, University of Texas-Austin
	Discussant: Henry Grunberg, Ernst & Young
		Q&A
11:15 am – 12:15 pm	Model-Based Auditing Using REA Moderator: Bob Cuthbertson
	Presenter: Dr. Hans Weigand*, Tilburg University and Philip Elsas, ComputationalAuditing.com
	Discussant: Guido Geerts, University of Delaware
	Discussant: Eckhardt Kriel, EK & Associates
		Q&A
12:15 – 1:15 pm	The Antecedents of Internal Auditors’ Adoption of Continuous Auditing Technology: Exploring UTAUT in an Organization Context Moderator: Bob Cuthbertson
	Presenters: George C. Gonzalez, Pratyush N. Sharma*, and Dennis F. Galletta, University of Pittsburgh
	Discussant: Mary Curtis, University of North Texas
	Discussant: Ray Henrickson, Bank of Nova Scotia
		Q&A
Lunch
2:00 – 3:00 pm	The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis Moderator: Bob Cuthbertson
	Presenters: Miklos A. Vasarhelyi, Michael Alles, Siripan Kuenkaikaew*, Rutgers Business School, and James Littley, KPMG
	Discussant: Doug Havelka, Miami University
	Discussant: Denease Prinold, KPMG
		Q&A
3:00 – 3:15 pm	Closing