AEA Audit Program Development Initiative Minutes September 19, 2013

Attendees:
Chris Tarzia Altria Vaughn Christie - Dow Chemical Dave Cronkright Dow Chemical Jay Smith Dow Chemical Rob Vinande Dow Chemical Tim Carfang Dow Chemical Cliff Stephens Home Depot Jim Ryan John Deere Jason Leonard Kraft Beth Geskie Kraft Chris Broussard Marathon Matt Chan New York Stock Exchange Scott Osborne NextEra Energy Jeremy Fitch Texas Instruments Mike Curry Texas Instruments Melissa Gilbert Verizon Parm Lalli Sunera Peter Tessin - ISACA

1) Connect with Participants / Agenda

Dave Cronkright reviewed the Agenda, while participants connected.

2) Review Action Register

Action When Action Owner Item # Submitted 5 Prep topic of Common Tables in SAP and Oracle for Aug 19th team meeting Parm Lalli 7/29/2013 9 Prep topic of Managing DA - Processes Rob Vinande / Jason Leonard 7/29/2013 Parm will take any proposals and suggested tests, he will then review and 12 Parm Lalli 8/8/2103 determine if the analytics are already noted or should be added. Add any additional example tests to the DataAnalytics_PT document. 14 Location: Audit DA CCA > Phase 3 ISACA Phase > Example DA Test All 8/8/2013 Library > DataAnalytics_PT Input documentation practices into the Documentation folder 16 Location: Audit DA CCA > Phase 3 ISACA Phase > DA Management All 8/22/2013 Good Practices > Documentation Share the metric values Dow Chemical is using to track Data Analytics 18 Rob Vinande 8/22/2013 progress. 19 Share the Big Data PDF from IIA/ISACA Conference Dave Cronkright 8/22/2013 Add commonly used SAP tables. 20 Location: Audit DA CCA > Phase 3 ISACA Phase > Common Tables in All 8/22/2013 SAP Move the 'Checkpoint on Process for Addressing "Common Tables in SAP 21 Dave Cronkright/Peter Tessin 9/5/2013 and Oracle" to the Sept 19th meeting. Will update the People/Staffing/Training Good Practices documents with items discussed in meeting: Add a description of the fields and staffing models. Add an additional field about how Data Analytics should function in the future. Set a goal that includes: ideal skills, values, and practices. 22 Melissa Gilbert / Cliff Stephens 9/5/2013 Add a maturity model curve Add additional Sheet/Tab that lists types of training, who should take it, what conference attended, etc. Will add to the SharePoint site when it has been added to. Create a 'MJE Testing' tab in the DataAnalytics_PT document: Location: Audit DA CCA > Phase 3 ISACA Phase > Example DA Test Library > DataAnalytics_PT Estimated Completion 9/19/2013 9/26/2013 9/26/2013 9/26/2013 Status Open Open Open Open

9/26/2013 9/5/2013 9/5/2013 9/19/2013 9/19/2013

Open Open Open Open Open

Open

23

Cliff Stephens

9/5/2013

Open

Rob Vinande reviewed the Action Register.

3) Roll-Call
Dave facilitated the roll-call.

4) Common Tables of Interest in SAP

Parm Lalli: (Rob Vinande opened the Common Tables in SAP folder>sap-tables folder) Parm reviewed the SAP Tables Index document, which shows a streamline view of the common tables in SAP, as well as the relationships of them. This document lacks some of the fields/tables and a description of each table; it only lists key tables. This document will need to be built upon, with the missing tables and additional fields (we can populate only the fields that we need and regularly use into our SAP_Common_Tables document). Feedback: - This document could be beneficial in showing how tables can be joined to combine various data. - These documents seem valuable; the Excel spreadsheet may have an advantage simply because it is up to date. Whereas the SAP Table Index may be out of date. Locations: AEA SharePoint Site>AEA DA CCA>Phase 3 ISACA Phase>Common Tables in SAP folder>sap-tables folder AEA SharePoint Site>AEA DA CCA>Phase 3 ISACA Phase>Common Tables in SAP folder>SAP_Common_Tables document ACTION ITEM: Parm Lalli: Will update the Common Tables document to include the following columns:
field of table intended use of table reason for use of the table whether the table is standard or custom ultimate source of data

ACTION ITEM: All: Fill out all columns when making updates to SAP_Common_Tables document. ACTION ITEM: Vaughn Christie: Will determine whether the Manufacturing tables he added were custom or standard SAP tables.

5) Managing DA Good Practices - Processes

Rob Vinande: Rob shared a slide which outlined the fields about the integration of Data Analytics into Audit organizations. Along with the slides, Rob presented Dow Chemicals approach to developing a process of Data Analytics Integration (showed his draft: AEA Managing Data Analytics DA Integration.docx). Feedback: Dave Cronkright: Challenge faced by Dow, is that the audit schedule is built by various criteria, such as when audit partners are available, that criteria doesnt include balancing Data Analytics resources.

Location: AEA SharePoint Site>AEA DA CCA>Phase 3 ISACA Phase>DA Management Good Practices>Processes>DA-Integn-Into-Audits_Approach-Overview Approach.ppt

6) Update on Good Practices - People/Staffing/Training

Cliff Stephens: (shared AEA Maturity Model DRAFT) Went over his draft of the Staffing Maturity Model abd Data Team Levels. He suggested incorporating the Processes into a similar format. Feedback: Dave Cronkright: Can easily expand this concept to add People, Processes, and Technology. Levels could be titled based on the organizations goals or size of the company/team. Peter Tessin: Likes that this document has some quantifiable levels to determine how you can improve. ACTION ITEM: Melissa Gilbert and Cliff Stephens will meet with Rob Vinande and Jason Leonard, to consider combining the documents and basing the scale on sizes. ACTION ITEM: Add the Agenda Item, for an update on the combining of the DA Integration and People/Staffing/Training Good Practices into one Maturity Model. ACTION ITEM: Chris Broussard: Add Best Practices document to SharePoint

7) Feedback from Recent AEA CAE Meeting

Dave gave a brief update on feedback from his boss, Jeff Tate. - They are supportive of our efforts, and would like us to expand to additional companies. - CAE would like us to ensure that these meetings are still beneficial to both AEA and ISACA. - CAE members would like us to share a summary of key learnings. ACTION ITEM: Create an email of key learnings that will access direction of Phase 3. INCLUDE SLIDES?

8) Review Action Items / Agreements / Next Steps

ACTION ITEM: Jay Smith: Add a Training folder, along with Dows Training document. ACTION ITEM: All: Add additional Training items to folder.
Action Item # 12 14 Action Parm will take any proposals and suggested tests, he will then review and determine if the analytics are already noted or should be added. Add to the DataAnalytics_PT document, that Parm has updated Location: Audit DA CCA > Phase 3 ISACA Phase > Example DA Test Library > DataAnalytics_PT Input documentation practices into the Documentation folder Location: Audit DA CCA > Phase 3 ISACA Phase > DA Management Good Practices > Documentation Share the metric values Dow Chemical is using to track Data Analytics progress. Share the Big Data PDF from IIA/ISACA Conference (in the Training folder) Add commonly used SAP tables. Location: Audit DA CCA > Phase 3 ISACA Phase > Common Tables in SAP Update SAP_Common_Tables document with the following columns: field of table intended use of table reason for use of the table whether the table is standard or custom ultimate source of data Will determine whether the Manufacturing tables he added were custom or standard SAP tables. Owner Parm Lalli All When Submitted 8/8/2103 8/8/2013 Estimated Completion 9/26/2013 10/11/2013 Status Open Open

16 18 19 20

All Rob Vinande Dave Cronkright All

8/22/2013 8/22/2013 8/22/2013 8/22/2013

9/26/2013 9/5/2013 9/26/2013 9/19/2013

Open Open Open Open

24

Parm Lalli

9/19/2013

9/26/2013

Open

25 26 27 29 30 40

Vaughn Christie

9/19/2013 9/19/2013 9/19/2013 9/19/2013 9/19/2013 9/19/2013

Open Open Open Open Open Open

Melissa Gilbert and Cliff Stephens will meet with Rob Vinande and Jason Melissa Gilbert / Cliff Stephens/ Leonard, to consider combining the documents and basing the scale on sizes. Rob Vinande/Jason Leonard Add the Agenda Item, for an update on the combining of the DA Integration and People/Staffing/Training Good Practices into one Maturity Model. Add Dows Training document, to the Training folder Add additional Training items to folder Create an email of key learnings that will access direction of Phase 3. Peter Tessin/Dave Cronkright Jay Smith All All

Kelsey Haller reviewed the Action register. *** End of Minutes ***