Experience Instructors. Excellent Instruction.
As the leading educator for the internal audit profession, The IIA knows the best learning happens when instructors can draw a straight line betweeen their experience and your situation. Vision University instructors are highly skilled internal auditors with a breadth of audit experience in multiple industries worldwide.
VIU The Experienced CAE Facilitators:
Sally F. Cutler is the president of Word-Wrights Incorporated and provides report-writing training and consulting for internal audit functions worldwide. She is the author of Audit Committee Reporting: A Guide for Internal Auditing (IIARF/2009), Designing and Writing Message-Based Audit Reports (IIARF/2001) and writes a quarterly column for New Perspectives, the journal of The Association of Healthcare Internal Auditors (AHIA). She has authored a number of The IIA’s public seminar offerings, including those on audit report writing, consulting, creative problem solving, and communications, and is a frequent presenter at IIA conferences and for IIA chapters and has presented for the AHIA and other professional associations.
James C. Key, CIA, is the principal partner of The Shenandoah Group, a consulting firm focused on risk management, controls, and governance solutions. Previously, Key served as the director of internal audit for IBM Corporation, where he oversaw audit operations in North America and Asia Pacific. He was also responsible for global audit training and development. Over the course of his career, Key has consulted on risk and audit issues, conducted training, and facilitated workshops around the world for clients in business, government, education, and health care. Key is the organizing director for Coastal Banking Company and organizing director for First National Bank of Virginia, where he also chairs the audit committee.
VU: The New CAE Facilitators:
James C. Key, CIA, is the principal partner of The Shenandoah Group, a consulting firm focused on risk management, controls, and governance solutions. Previously, Key served as the director of internal audit for IBM Corporation, where he oversaw audit operations in North America and Asia Pacific. He was also responsible for global audit training and development. Over the course of his career, Key has consulted on risk and audit issues, conducted training, and facilitated workshops around the world for clients in business, government, education, and health care. Key is the organizing director for Coastal Banking Company and organizing director for First National Bank of Virginia, where he also chairs the audit committee.
Donald Espersen, CIA, is an independent internal audit practitioner, business risk and control advisor, and professional trainer. He specializes in the design and delivery of customized business risk and control, governance, and internal audit-related programs and has worked with clients in Asia, Canada, Europe, Mexico, South America, and the United States. Prior to forming his own company, Espersen was a Chief Audit Executive at several financial services organizations. He has also worked with over 40 individual boards and audit committees as an audit business advisor/trainer. Espersen is the co-author of The IIA's research report, The Internal Auditor's Role in Corporate Governance, and co-editor of the Internal Auditor Risk Watch column.