THE WORLD HAS CHANGED… HAS INTERNAL AUDIT?

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No potential conflict of interest was reported by the author(s).

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Lynn Fountain

Lynn Fountain has over 40 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance and she has held two Chief Audit Executive positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss. She is currently engaged in her own consulting and training practice. Her consulting extends from Enterprise Risk Management, business efficiency, internal audit, accounting and interim CFO services. She has also trained internationally. In addition to her personal training, she also serves as a discussion leader for numerous courses offered by the AICPA. Topics include fraud and forensic courses for both profit and not-for profit, internal controls for large and small entities, COSO 2013, ethics, and risk management and various leadership courses.

She is the author of three separate technical books. The first is entitled “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” and was published by the Institute of Internal Auditors Research Foundation and released in April 2015. Her second book “Leading The Internal Audit Function” was released in October 2015 by Taylor & Francis Publications. This book serves as the initial launch for a series of leading practice internal audit and information technology publications.

She obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. Ms. Fountain is a licensed Kansas CPT. She has her CGMA, CRMA, and cPIA credentials.www.lynnfountain.net [email protected]