INTERNAL AUDIT MANAGEMENT TRAINING November 19 & 20, 2015 Speakers’ Bios

Joseph K. Maleszewski Joe received a Master of Business Administration degree from the Florida State University School of Business. He serves the Board of Governors and the State University System of Florida as their Inspector General and Director of Compliance. Joe has over 24 years of service in State of Florida government, serving primarily in Offices of Inspector General. He is a Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Inspector General (CIG), Certified Inspector General Investigator (CIGI), Certified Inspector General Auditor (CIGA), Certified Government Auditing Professional (CGAP), and Certified Compliance and Ethics Professional (CCEP). Joe and his wife Tracey reside in Tallahassee, Florida. In his personal life, he prides himself on being a devoted husband and father of four, active Scouter, third degree black belt in TaeKwonDo, and a proficient woodworker and handyman. Joe is a member of the Institute of Internal Auditors (IIA), Information Systems Audit and Control Association (ISACA), Association of Government Accountants (AGA), Association of Inspectors General (AIG), and Association of Certified Fraud Examiners (ACFE).

Flerida Rivera-Alsing Flerida is the Chief Audit Executive of the State Board of Administration of Florida (SBA). Prior to joining the SBA, Flerida was the Vice President of Treasury Operations at HSBC and previously was Audit Manager at Ernst & Young. Flerida received her Master of Business Administration degree from the University of Florida. She currently holds seven certifications including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Investments and Derivatives Auditor (CIDA), Licensed International Financial Analyst (LIFA), Certified Information Systems Auditor (CISA), and Certification in Risk Management Assessment (CRMA). Flerida also received the Institute of Internal Auditors’ (IIA) Internal Assessor/Validator Qualification Certificate. Flerida is currently the President of IIA Tallahassee Chapter. She also served as the Chair of the Best Practices Committee of the Association of Public Pension Fund Auditors (APPFA). She is a regular speaker/moderator at national/local conferences, provides training on a number of topics, and participates in Roundtable Discussions at the invitation of the Public Company Accounting Oversight Board (PCAOB).

Sam McCall Sam was appointed Chief Audit Officer at Florida State University in April 2013. Immediately prior to that time, he was City Auditor for the City of Tallahassee for 13 years. Sam also worked in the Florida Office of the Auditor General for 30 years, and as a Deputy Auditor General for 13 of those years. Sam holds a Doctor of Philosophy in Public Administration from Florida State University. He has served on auditing and accounting standards boards to include the Comptroller General of the United States Advisory Council on Government Auditing Standards, the Institute of Internal Auditors (IIA) International Internal Auditing Standards Board, and the Governmental Accounting Standards Board Advisory Council. He is Past National President of the Association of Government Accountants (AGA). In addition, locally, he has served as President of the Tallahassee Chapters of the AGA, IIA, and American Society for Public Administration (ASPA). He has been recognized by the Tallahassee IIA Chapter with their Lifetime Achievement Award, and by the AGA Chapter with their Advancing Government Accountability Award. Sam has been recognized by the American Institute of Certified Public Accountants (AICPA) as the Outstanding CPA in Government; by the AGA with its highest award, the Robert King High Memorial Award; and in 2012 Sam was recognized by the National Intergovernmental Audit Forum with the David M. Walker Excellence in Government Performance and Accountability Award at the Local Level. In January 2012, Sam was jointly appointed by the Secretary of the Treasury, the Director of the Office of Management and Budget, and the Comptroller General of the United States to the nine‐member Federal Accounting Standards Advisory Board (FASAB). FASAB establishes generally accepted accounting principles for the federal government and is one of the three accounting standards boards recognized by the AICPA to establish generally accepted accounting principles in the United States.

Sarah Beth Hall Sarah is the Director of Internal Audit for the Florida Lottery, Office of Inspector General. She is responsible for the performance and supervision of internal audits and administrative investigations at the Florida Lottery. Her prior service includes internal audit employment in Offices of Inspector General at the Florida Department of Transportation, as well as the Florida Department of Revenue. Additionally, she served as an Information Technology (IT) auditor for the Florida Auditor General. Sarah has over 14 years of audit experience with an emphasis on IT audit. Previously, Sarah was a Process Consultant for Accenture and has over four years of experience in systems development. Sarah received a Bachelor of Science in Marketing from the Florida State University. She holds the Certified Information Systems Auditor (CISA), Certified Internal Auditor

(CIA), Certified Information Systems Security Professional (CISSP), and the Certified Inspector General Auditor (CIGA) designations. Sarah is an active member of the Association of Inspectors General (AIG), Institute of Internal Auditors (IIA), and Information Systems Audit and Control Association (ISACA). In addition to being a founding member of the ISACA Tallahassee Chapter, she has served in the positions of Immediate Past President, President, Vice-President, and Membership Director.

Marie Walker Marie has been with the Department of Revenue’s Office of Inspector General since November 2012. As the Director of Auditing, she is responsible for supervising the Department’s Internal Audit function and coordinating external audits. Her prior auditrelated experience includes positions at the Department of Financial Services, the Department of Education, and the Department of Transportation. Marie received an Associate of Arts degree from Hillsborough Community College. She received a Bachelor of Arts degree, a Master of Arts degree, and a Master of Library Science degree from Florida State University. In addition, she received a certificate in Data Collection and Management from Johns Hopkins University. Marie is active in the Tallahassee Chapter of the Institute of Internal Auditors (IIA) and Big Bend Cares. She has been a Certified Internal Auditor (CIA) since 2009.

Valerie Peacock Valerie is the Audit Director for the Department of Environmental Protection Office of Inspector General. Valerie has over 20 years of audit experience with the Department of Environmental Protection. She is a Certified Internal Auditor (CIA), a Certified Fraud Examiner (CFE), and is certified in Risk Management Assurance (CRMA). She is a graduate from Valdosta State University with a Master’s degree in Business Administration and a Master’s degree in Public Administration. She recently served on the Board of Directors for the Tallahassee Chapter of the Institute of Internal Auditors (IIA). She is also a member of the Association of Governmental Accountants (AGA), the Tallahassee Chapter of the Association of Certified Fraud Examiners (ACFE), and the Association of Inspectors General (AIG). In her personal life, Valerie is married to Jerry Peacock, and they have 2 sons Jay (13) and Jack (5).

Laure N. Boyd Laure is the Internal Audit Manager and Chief Audit Executive for the Leon County Clerk of the Circuit Court and Comptroller. Her responsibilities include management of the Division of Internal Auditing for the Clerk of the Circuit Court and Comptroller and the Leon County Board of County Commissioners. Laure also has responsibility as provided by the Leon County Code of Ordinances as its agent to perform audits of Tourist Development Tax for the Leon County Tax Collector. Laure has over 21 years of internal audit and investigative experience in state and local government. She previously served as Audit Manager for the Executive Office of the Governor and the Office of Financial Regulation. Laure is a graduate of Florida State University. She is a Certified Internal Auditor (CIA) and Certified Government Auditing Professional (CGAP). She is a member of the Institute of Internal Auditors (IIA) and has served the Tallahassee Chapter as President, Vice President of Programs, Secretary and is a current member of the Board of Governors. Laure also serves as a Board Member for the Florida Audit Forum. She previously served as an international member of the Professional Issues Committee from 2007 to 2009 (Red Book). This committee is charged with developing the practice advisories for use in implementing the internal audit standards. Laure is also a member of the Association of Inspectors General (AIG), Association of Governmental Accountants (AGA), Association of Local Government Auditors (ALGA), Florida Government Finance Officers Association (FGFOA), and Information Systems Audit and Control Association (ISACA).

Stephanie Sgouros Stephanie’s audit experience spans 25+ years. During that time, she has performed and supervised numerous financial, operational, compliance, and performance audits for the Florida Auditor General; established new review functions for the Florida Department of Financial Services; and served as Inspector General for the Florida Housing Finance Corporation. In addition, Stephanie also assisted Federal and State agencies in investigations, including the Federal Bureau of Investigation (FBI), Department of Housing and Urban Development (HUD), and various law enforcement organizations. Currently, Stephanie is the owner of Sgouros Enterprises, LLC, which provides accounting, auditing, and consulting services primarily to non-profits in the Big Bend area. Stephanie is a past-President of the Tallahassee Chapter of The Institute of Internal Auditors (IIA), a member of the Tallahassee Chapters of the Association of Certified Fraud Examiners (ACFE) and the Association of Government Accountants (AGA). Over the last decade, Stephanie has provided continuing education training on ethics, auditing, and fraud, most recently at the 25th Annual ACFE Global Fraud Conference.

She received a degree in accounting from Florida State University and is a licensed Certified Public Accountant (CPA).

Carolyn Anita McGriff Carolyn is a native Tallahassean who has devoted her entire professional career to work in the field of governmental accounting and auditing. Carolyn’s over 30 years of service includes seven years as an Internal Revenue Agent for the Internal Revenue Service, over nine years as an auditor with the State of Florida’s Auditor General Office, four years as the Director of Financial Services for the State of Florida’s Department of Education Community College Budget Office, and over nine and a half years in Internal Auditing as the Director of Auditing in the Office of Inspector General at the State of Florida’s Department of Economic Opportunity (formerly The Agency for Workforce Innovation), where she has been employed since April 2006. Carolyn has also taught as an adjunct instructor at the Tallahassee campus of Flagler College. Carolyn received her Bachelor of Science degree in Accounting in 1979 from Florida Agricultural and Mechanical University, where she graduated with honors. In 2004, Carolyn received her Master of Business Administration degree from Florida State University. She is a Certified Public Accountant (CPA), Certified Government Financial Manager (CGFM), Certified Inspector General (CIG), and Chartered Global Management Accountant (CGMA). Carolyn is a member of the Institute of Internal Auditors (IIA), the Association of Inspectors General (AIG), the American Institute of Certified Public Accountants (AICPA), the Association of Government Accountants (AGA) (where she served as an officer and a member of the Chapter Executive Committee for six years), the National Association of Black Accountants (NABA), and Toastmasters International (TI).

Diana Vaughn Diana serves as the Deputy Executive Director for the Florida Department of Highway Safety and Motor Vehicles. In her current position, she oversees the Division of Motorist Services, Information Systems Administration, and the Office of Financial Management. She received her Undergraduate and Master’s degrees in Accounting from Southern Illinois University and went on to obtain her Certified Public Accountant (CPA) and Certified Internal Auditor (CIA) certifications. Diana began her career as an accountant for a non-profit hospital before transitioning to the field of auditing. After five years with the Florida Auditor General, Diana served as the Internal Auditor for the City of Carrollton, Texas. She returned to Tallahassee to work for the Florida Department of Highway Safety and Motor Vehicles in various positions including the Chief of Finance and Accounting, Chief Financial Officer, and Deputy Executive Director.

Mike Blackburn Mike has been active in the Inspector General field for 17 years and is currently the Inspector General for the Department of Education. He has been in this position for three years, since October of 2012. As Inspector General, he is responsible for audits and investigations of department programs and personnel designed to improve the efficiency and effectiveness of department operations. Prior to this role, he was the Bureau Chief for Medicaid Program Integrity (MPI) at the Agency for Health Care Administration (AHCA). Mike served as Chief of MPI for more than two years. He also served as Audit Director at AHCA for three years prior to joining MPI. Before joining AHCA, he worked for the Department of Health as an Information Technology Auditor for five years. Mike began his state career with the Auditor General; working three years as an Information Technology Auditor. He received a Bachelor of Science in Accounting from Florida State University in 1995. He is a Certified Inspector General (CIG), a Certified Internal Auditor (CIA), and a Certified Information Systems Auditor (CISA).

Delphine Simpkins-Hill Delphine is the founder, Chief Executive Officer, and President of Simpkins Financial Group. She has over 20 years of professional financial services experience in the areas of taxation, accounting, auditing, investigations, training, and consulting. Delphine has worked at Florida A&M University, Florida Department of Financial Services, and Florida Department of Corrections. She has held state government audit level positions as an entry, junior, senior, and audit supervisor. Delphine currently serves as the Chairwoman of the Leon County Audit Committee and actively volunteers her time to support local and community organizations. An ardent believer in lifelong learning, Delphine holds a Bachelor of Science degree in Accounting from the University of Florida and a Master of Science degree in Public Administration from the University of West Florida. She is a Certified Internal Auditor (CIA) and Certified Inspector General Auditor (CIGA). The Simpkins Financial Group is her newest endeavor to help more individuals and organizations in our community achieve financial freedom. She continues to utilize her audit skills in the course of providing financial services to clients.

Melinda M. Miguel Governor Rick Scott appointed Melinda as the Chief Inspector General for the Executive Office of the Governor in February 2011 and again in April 2015, where she has responsibility for working with Inspectors General in the State of Florida to coordinate accountability, integrity, and efficiency in state government. Melinda also served in this role for the former Governor from January 2007 to November 2010. In 2014, the Florida

Inspector General Act was expanded to provide greater independence to agency Inspectors General in the agencies under the Governor and under the new legislation, Melinda appoints Inspectors General for agencies under the Governor. Melinda previously served as the Inspector General for the Florida State Board of Administration (SBA), the Florida Attorney General’s Office, the Florida Department of Education, and the Florida Department of Elder Affairs. She also served as Bureau Chief of Auditing and Tax Collection for the Division of Alcoholic Beverages and Tobacco, and as an Investigator and Auditor for the Florida Lottery Office of Inspector General. For seven years, Melinda served on the Audit Committee for the SBA including two terms as the Chair to assist the Florida Trustees with oversight of Florida’s investments and governance of the SBA, including the Florida Retirement System Pension Plan, which is the fourth largest public retirement plan in the United States. Melinda is the Regional Vice President for the Gulf Coast Region of the Association of Government Accountants (AGA). Melinda is the Director-at-Large for the Tallahassee Chapter of the AGA. She is also appointed to the National Partnership Steering Committee for the AGA and the Collaborative Forum with the Office of Management and Budget, Executive Office of the President. She is also an Advisor to the International Association of Financial Crimes Investigators. Melinda recently served as the state co-Chair of the AGA’s Fraud Prevention Toolkit Working Group – a group of 16 state, federal, and local public sector employees who developed an on-line Toolkit to help prevent, detect, and deter fraud, waste and abuse in government. Recently Melinda served as the co-Chair for the AGA’s Professional Development Conference held in summer 2013, and the Technical Committee for the Professional Development Training in summer 2014 and summer 2015. Melinda is the immediate past National President of the Association of Inspectors General (AIG) and currently co-chairing the Legislative Issues Committee. She is on the Board of the Florida Chapter of the AIG, the past Chair of the Florida Audit Forum, and the past President of the Tallahassee Chapter of Internal Auditors. Melinda received a Bachelor of Science Degree in Economics and a Graduate Certificate in Local Government Administration from Florida State University. She is a Certified Inspector General (CIG), Certified Financial Services Auditor (CFSA), Certified Business Manager (CBM), Certified Internal Controls Auditor (CICA), and Certified Project Management Professional (CPMP).

Yolanda Lockett Yolanda is currently the Director of Internal Audit in the Inspector General’s Office with the Department of Management Services. In her role, Yolanda is responsible for

partnering with management to provide an independent assessment of the Department’s performance in accomplishing its program objectives and goals. Prior to joining the Department of Management Services, she was the Director of Process & Reporting for Turner’s Domestic Accounting Center of Excellence (CoE). In this role, Yolanda was responsible for directing the consolidated financial reporting process, supporting CoE leadership operationally, and overseeing the monitoring of compliance and efficiency of CoE standards and operations. She also served as the primary liaison with the company’s Financial Compliance, Internal Audit, Accounting Consolidations, Tax, and External Audit organizations. Yolanda began her career with Turner in 2007 as the Senior Manager of Financial Compliance. Yolanda’s integrated accounting and Information Technology (IT) background, along with her proven ability in improving challenging processes and controls, made her a great candidate for her role in the newly formed CoE. Prior to joining Turner, Yolanda spent most of her career in internal audit within various industries. Yolanda was the Vice President of Internal Audit for a corporate credit union and Director of Audit for a small market television broadcast company. Her entire career has been dedicated to the assessment of internal controls and business process improvements. Yolanda received her Bachelor’s degree from Florida A&M University. She has passed both the Certified Internal Auditor (CIA) and a Certified Information Systems Auditor (CISA) examinations. Yolanda has also completed several other Financial and IT Audit certificate programs through various local and national organizations.