February, 2015 - Leveraging Frameworks to Develop an Effective Internal Control Environment


Leveraging Frameworks to Develop an Effective Internal Control Environment

A step by step approach to developing a right-sized, effective internal control environment by leveraging various established frameworks. The review will cover an overview of popular established frameworks including COBIT 5, ISO 27002 and the NIST Framework for Improving Critical Infrastructure Cybersecurity. We will also discuss internal control framework scoping, gaining stakeholder buy-in and internal control framework implementation lessons learned. The review will also cover aligning policies and procedures to ensure internal controls are adequately communicated to help ensure control effectiveness, and key essentials in maturing the internal control framework.


W. Wade Sapp, MS, CISA, ISO 27001 Lead Implementer

Wade Sapp started his professional career as a financial institution examiner during the end of the Savings and Loan crisis. Regulating suffering financial institutions provided a rich environment to analyze, learn from and mitigate failed internal controls. Wade has enjoyed a lengthy career which includes public accounting, corporate management and consulting engagements across various industries. He currently works for CUNA Mutual Group in Information Security, Risk management. Past successful projects include designing and implementing general ledgers, information system conversions and internal control framework implementations. Wade has a Bachelor’s degree in Accounting and a Master of Science in Information Security and Assurance.


Presentation Material