International Professional Practices Framework Bringing It All Together Part III of a special 3-part CPE series Embracing the Pillars of Our Profession: A Review of The IIA International Standards and Professional Practices Framework Presented by Charles T. Saunders, Jr., MA, MBA, CIA, CCSA, Ph.D. Candidate and GTA.
Charles Saunders, MA, MBA, is a doctoral candidate at The Ohio State University College of Education, Workforce Development and Education program. He holds an appointment as a graduate teaching associate at The Ohio State University, in the Workforce Development and Education Section, School of Physical Activity and Educational Services, College of Education and Human Ecology. Charles received the School’s Graduate Associate Advisory Council Leadership Award for 2008 – 2009. He is also an adjunct professor of accounting at Franklin University, Columbus, OH where he teaches accounting, auditing, and forensic accounting. Charles retired as Project Manager, Audit Services Department at American Electric Power, with over 25 years of internal audit experience. At AEP, he specialized in control self-assessment, financial audits, operational audits, and internal control reviews. Charles was actively involved in AEP’s Sarbanes – Oxley Act internal control review process, and served on functional review teams as well as a software implementation team for Sarbanes – Oxley reviews. Other responsibilities included audit planning, risk assessment, coordinating the continuing professional development and training of the internal audit staff at AEP and various administrative duties. Prior to joining AEP, he worked in sales at The M. O’Neil Company in Canton, Ohio; was Staff Sergeant – Mobility in the U.S. Air Force in Austin, Texas; and held a sales position with Commonwealth Life Insurance Company in Springfield, Ohio. Charles is a volunteer leader of The Institute of Internal Auditors, Central Ohio Chapter. He has been chapter President, member of the Board of Governors, Chairman of the Academic Relations Committee, Research Committee, Program Committee, and 2000 Central Regional Conference Program Committee. Charles has earned The IIA’s Distinguished Faculty Member award, and the IIA Central Ohio Chapter’s Jack O’Gara Leadership Award. Charles received his Bachelor of Arts degree from Wittenberg University, and Master of Arts and Master of Business Administration degrees from The Ohio State University. His professional certifications include Certified Public Accountant (Ohio inactive), Certified Internal Auditor, and Certificate in Control Self-Assessment. He is a member of the international education honor society, Pi Lambda Theta. Other professional associations include the American Association of Adult and Continuing Education, the Academy of Human Resources Development, and the American Society of Training and Development.
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