Return-Path: Delivered-To: edward@transocean.com Received: from vps.transocean.com by vps.transocean.com with LMTP id iGV1BkOws1qFNQAAInt2oQ for ; Thu, 22 Mar 2018 06:31:47 -0700 Return-path: Envelope-to: edward@transocean.com Delivery-date: Thu, 22 Mar 2018 06:31:47 -0700 Received: from omp.news.grceducators.com ([129.145.68.217]:51240 helo=om-axonstech.rsys2.com) by vps.transocean.com with esmtp (Exim 4.89_1) (envelope-from ) id 1ez0Jg-0003ts-Fz for edward@transocean.com; Thu, 22 Mar 2018 06:31:47 -0700 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=grceducators; d=news.grceducators.com; h=MIME-Version:Content-Type:Content-Transfer-Encoding:Date:To:From:Reply-To: Subject:List-Unsubscribe:Message-ID; i=grceducators@news.grceducators.com; bh=UhPdnUPBgT27BqFebU9PcdAmJtjseEIQuiGMT0CCll4=; b=otyFrKQByHTSWG743DPKzrtT+1SNJXycHrvCyp3ZfGltmKNbb4hiYPfvYbQ+NXcuic4EcI8zSlUE Siw6AHTpA2r7pehhI+5jr5f6pDAh9HUjI+ApWeYibb38XoTLVl6XiiE294NMu9vLzqhPVT6hx0R1 HsUzN0qw3VD8jz9WHQ09tSiDTOFUXv4glvw0L0HE2x1r8A0c7+YvZd8LwrMS1WaWTeqZmMfHzGYp aw6nMmOQAMOqPn9V0He/wj/+E8UEhT1yT7dpF/2yRcU7RNurSRsiBSElmYcDN5cjn6yMKozqfcc8 QAhxD3eLFbYUZFlKwHcDoaaDrwWLldH1pl++Hg== Received: by om-axonstech.rsys2.com id hmeo3o2b6104 for ; Thu, 22 Mar 2018 06:31:00 -0700 (envelope-from ) X-CSA-Complaints: whitelist-complaints@eco.de MIME-Version: 1.0 Content-Type: text/html; charset="ISO-8859-1" Content-Transfer-Encoding: quoted-printable Date: Thu, 22 Mar 2018 06:31:00 -0700 To: edward@transocean.com From: =?ISO-8859-1?B?V2ViaW5hciBVcGRhdGVz?= Reply-To: =?ISO-8859-1?B?V2ViaW5hciBVcGRhdGVz?= Subject: Step-By-Step Approach to a Systems-Based Internal Controls Audit Feedback-ID: 10775:132422:oraclersys List-Unsubscribe: , X-sgxh1: LKOHjKxljHgkhJLHgQJhu X-rext: 5.interact2.EulYslkwoF3_pVBgCfHz3wimHjAA9Gy33IgI3zFXxvCDb5Mg X-cid: axonstech.135082 Message-ID: <0.1.297.3F8.1D3C1E2045626A6.0@om-axonstech.rsys2.com> X-Spam-Status: No, score=2.4 X-Spam-Score: 24 X-Spam-Bar: ++ X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Step-By-Step Approach to a Systems-Based Internal Controls Audit 740-870-0321 The Overall Approach to a Systems-Based Audit [...] Content analysis details: (2.4 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: grceducators.com] -0.0 T_RP_MATCHES_RCVD Envelope sender domain matches handover relay domain -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background 0.8 BAYES_50 BODY: Bayes spam probability is 40 to 60% [score: 0.5000] 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts 0.0 T_KAM_HTML_FONT_INVALID BODY: Test for Invalidly Named or Formatted Colors in HTML 0.0 HTML_MESSAGE BODY: HTML included in message -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature 1.0 FROM_EXCESS_BASE64 From: base64 encoded unnecessarily X-Spam-Flag: NO <=21DOCTYPE html PUBLIC =22-//W3C//DTD XHTML 1=2E0 Transitional//EN=22 =22h= ttp://www=2Ew3=2Eorg/TR/xhtml1/DTD/xhtml1-transitional=2Edtd=22> Step-By-Step Approach to a Systems-Based Internal Controls Audit<= /title> <style type=3D=22text/css=22>/* Resets */ =2EReadMsgBody =7B width: 100%; background-color: =23ebebeb; =7D =2EExternalClass =7B width: 100%; background-color: =23ebebeb; =7D =2EExternalClass, =2EExternalClass p, =2EExternalClass span, =2EExter= nalClass font, =2EExternalClass td, =2EExternalClass div =7B line-height:100%; =7D a=5Bx-apple-data-detectors=5D=7B color:inherit =21important; text-decoration:none =21important; font-size:inherit =21important; font-family:inherit =21important; font-weight:inherit =21important; line-height:inherit =21important; =7D body =7B -webkit-text-size-adjust:none; -ms-text-size-adjust:none; =7D body =7B margin:0; padding:0; =7D =2Eyshortcuts a =7B border-bottom: none =21important; =7D =2Ernb-del-min-width=7B min-width: 0 =21important; =7D /* Add new outlook css start */ =2EtemplateContainer=7B max-width:590px =21important; width:auto =21important; =7D /* Add new outlook css end */ /* Image width by default for 3 columns */ img=5Bclass=3D=22rnb-col-3-img=22=5D =7B max-width:170px; =7D /* Image width by default for 2 columns */ img=5Bclass=3D=22rnb-col-2-img=22=5D =7B max-width:264px; =7D /* Image width by default for 2 columns aside small size */ img=5Bclass=3D=22rnb-col-2-img-side-xs=22=5D =7B max-width:180px; =7D /* Image width by default for 2 columns aside big size */ img=5Bclass=3D=22rnb-col-2-img-side-xl=22=5D =7B max-width:350px; =7D /* Image width by default for 1 column */ img=5Bclass=3D=22rnb-col-1-img=22=5D =7B max-width:550px; =7D /* Image width by default for header */ img=5Bclass=3D=22rnb-header-img=22=5D =7B max-width:590px; =7D /* Ckeditor line-height spacing */ =2Ernb-force-col p, ul, ol=7B margin:0px=21important; =7D =2Ernb-del-min-width p, ul, ol=7B margin:0px=21important; =7D /* tmpl-2 preview */ =2Ernb-tmpl-width=7B width:100%=21important; =7D /* tmpl-11 preview */ =2Ernb-social-width=7B padding-right:15px=21important; =7D /* tmpl-11 preview */ =2Ernb-social-align=7B float:right=21important; =7D =40media only screen and (min-width:590px)=7B /* mac fix width */ =2EtemplateContainer=7B width:590px =21important; =7D =7D =40media screen and (max-width: 360px)=7B /* yahoo app fix width =22tmpl-2 tmpl-10 tmpl-13=22 in android devi= ces */ =2Ernb-yahoo-width=7B width:360px=21important; =7D =7D =40media screen and (max-width: 380px)=7B /* fix width and font size =22tmpl-4 tmpl-6=22 in mobile preview */ =2Eelement-img-text=7B font-size:24px=21important; =7D =2Eelement-img-text2=7B width:230px=21important; =7D =2Econtent-img-text-tmpl-6=7B font-size:24px=21important; =7D =2Econtent-img-text2-tmpl-6=7B width:220px=21important; =7D =7D =40media screen and (max-width: 480px) =7B td=5Bclass=3D=22rnb-container-padding=22=5D =7B padding-left: 10px =21important; padding-right: 10px =21important; =7D /* force container nav to (horizontal) blocks */ td=5Bclass=3D=22rnb-force-nav=22=5D =7B display: block; =7D =7D =40media only screen and (max-width : 600px) =7B /* center the address & social icons */ =2Ernb-text-center =7B text-align:center =21important; =7D /* force container columns to (horizontal) blocks */ td=5Bclass=7E=3D=22rnb-force-col=22=5D =7B display: block; padding-right: 0 =21important; padding-left: 0 =21important; width:100%; =7D table=5Bclass=7E=3D=22rnb-container=22=5D =7B width: 100% =21important; =7D table=5Bclass=3D=22rnb-btn-col-content=22=5D =7B width: 100% =21important; =7D table=5Bclass=3D=22rnb-col-3=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; /* change left/right padding and margins to top/bottom ones */ margin-bottom: 10px; padding-bottom: 10px; /*border-bottom: 1px solid =23eee;*/ =7D table=5Bclass=3D=22rnb-last-col-3=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; =7D table=5Bclass=7E=3D=22rnb-col-2=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; /* change left/right padding and margins to top/bottom ones */ margin-bottom: 10px; padding-bottom: 10px; /*border-bottom: 1px solid =23eee;*/ =7D table=5Bclass=3D=22rnb-col-2-noborder-onright=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; /* change left/right padding and margins to top/bottom ones */ margin-bottom: 10px; padding-bottom: 10px; =7D table=5Bclass=3D=22rnb-col-2-noborder-onleft=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; /* change left/right padding and margins to top/bottom ones */ margin-top: 10px; padding-top: 10px; =7D table=5Bclass=3D=22rnb-last-col-2=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; =7D table=5Bclass=3D=22rnb-col-1=22=5D =7B /* unset table align=3D=22left/right=22 */ float: none =21important; width: 100% =21important; =7D img=5Bclass=3D=22rnb-col-3-img=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; =7D img=5Bclass=3D=22rnb-col-2-img=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; =7D img=5Bclass=3D=22rnb-col-2-img-side-xs=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; =7D img=5Bclass=3D=22rnb-col-2-img-side-xl=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; =7D img=5Bclass=3D=22rnb-col-1-img=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; =7D img=5Bclass=3D=22rnb-header-img=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; margin:0 auto; =7D img=5Bclass=3D=22rnb-logo-img=22=5D =7B /**max-width:none =21important;**/ width:100% =21important; =7D td=5Bclass=3D=22rnb-mbl-float-none=22=5D =7B float:inherit =21important; =7D =2Eimg-block-center=7B text-align:center=21important; =7D =2Elogo-img-center =7B float:inherit=21important; =7D /* tmpl-11 preview */ =2Ernb-social-align=7B margin:0 auto=21important; float:inherit=21important; =7D /* tmpl-11 preview */ =2Ernb-social-center=7B display:inline-block; =7D /* tmpl-11 preview */ =2Esocial-text-spacing=7B margin-bottom:0px=21important; padding-bottom:0px=21important; =7D /* tmpl-11 preview */ =2Esocial-text-spacing2=7B padding-top:15px=21important; =7D =7D </style> <=21--=5Bif gte mso 11=5D><style type=3D=22text/css=22>table=7Bborder-sp= acing: 0; =7Dtable td =7Bborder-collapse: separate;=7D</style><=21=5Bendif= =5D--><=21--=5Bif =21mso=5D><=21--> <style type=3D=22text/css=22>table=7B border-spacing: 0; =7D table td =7B border-collapse: collapse; =7D </style> <=21--<=21=5Bendif=5D--><=21--=5Bif gte mso 15=5D><xml><o:OfficeDocument= Settings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocume= ntSettings></xml><=21=5Bendif=5D--><=21--=5Bif gte mso 9=5D><xml><o:OfficeD= ocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:Offic= eDocumentSettings></xml><=21=5Bendif=5D--> </head> <body style=3D=22=22> <table align=3D=22center=22 bgcolor=3D=22=23ededed=22 border=3D=220=22 cell= padding=3D=220=22 cellspacing=3D=220=22 class=3D=22main-template=22 style= =3D=22background-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr style=3D=22display:none =21important; font-size:1px; mso-hide: al= l;=22> <td></td> <td></td> </tr> <tr> <td align=3D=22center=22 valign=3D=22top=22><=21--=5Bif gte mso 9= =5D> <table align=3D=22center=22 border=3D=220=22 cellspacing=3D=220=22 cellpadd= ing=3D=220=22 width=3D=22590=22 style=3D=22width:590px;=22> <tr> <td align=3D=22center=22 valign=3D=22top=22 width=3D=22590=22 style=3D=22wi= dth:590px;=22> <=21=5Bendif=5D--> <table border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220= =22 class=3D=22templateContainer=22 style=3D=22max-width:590px=21important;= width: 590px;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D=220=22 cellspacing= =3D=220=22 class=3D=22rnb-del-min-width=22 id=3D=22Layout_5661=22 name=3D= =22Layout_5661=22 style=3D=22min-width:590px; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22min-width:590px; background-= color:=23ededed;=22 valign=3D=22top=22> <table bgcolor=3D=22=23ededed=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 height=3D=2230=22 style=3D= =22background-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=2230=22 valign=3D=22top= =22><img alt=3D=22=22 height=3D=2230=22 src=3D=22http://img=2Emailinblue=2E= com/new_images/rnb/rnb_space=2Egif=22 style=3D=22display:block; max-height:= 30px; max-width:20px;=22 width=3D=2220=22 /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso 15=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso 15=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_11=22 name=3D=22Layout_11=22 style=3D=22min-width:100%; backgroun= d-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;= =22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22max-width: 100%; min-width: 100%; table-layout: fixed; border-r= adius: 0px; border-collapse: separate; padding-left: 20px; padding-right: 2= 0px; background-color: rgb(255, 255, 255);=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col i= mg-block-center=22 style=3D=22padding-right: 20px;=22 valign=3D=22top=22 wi= dth=3D=22180=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col= -2-noborder-onright=22 valign=3D=22top=22 width=3D=22180=22> <tbody> <tr> <td align=3D=22left= =22 class=3D=22img-block-center=22 valign=3D=22top=22 width=3D=22100%=22> <div style=3D=22borde= r-top:0px none =23000;border-right:0px None =23000;border-bottom:0px None = =23000;border-left:0px None =23000;display:inline-block;=22> <div><img alt=3D=22= =22 border=3D=220=22 class=3D=22rnb-col-2-img-side-xl=22 hspace=3D=220=22 s= rc=3D=22http://img=2Emailinblue=2Ecom/1620427/images/rnb/original/5a54c115e= 694aa13ee38f86d=2Epng=22 style=3D=22vertical-align:top; float: left; width:= 180px;max-width:200px =21important; =22 vspace=3D=220=22 width=3D=22180=22 = /> </div> <div style=3D=22clear= :both;=22> </div> </div> </td> </tr> </tbody> </table> </td> <td class=3D=22rnb-force-col= =22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-las= t-col-2=22 valign=3D=22top=22 width=3D=22350=22> <tbody> <tr> <td style=3D=22font-s= ize:24px; font-family:Arial,Helvetica,sans-serif; color:=233c4858; text-ali= gn:right;=22><span style=3D=22color:=233c4858; =22><span style=3D=22color:= =23000000;=22><strong><span style=3D=22font-size: 18px;=22>740-870-0321</sp= an></strong></span></span></td> </tr> <tr> <td height=3D=2210=22= style=3D=22font-size:1px; line-height:1px;=22></td> </tr> <tr> <td class=3D=22rnb-mb= l-float-none=22 style=3D=22font-size:14px; font-family:Arial,Helvetica,sans= -serif;color:=233c4858;float:right;width:350px; line-height: 21px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso 15=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso 15=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_22=22 name=3D=22Layout_22=22 style=3D=22min-width:100%; -webkit-b= ackface-visibility: hidden; line-height: 10px; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 class=3D=22rnb-del-min-= width=22 style=3D=22min-width: 590px;=22 valign=3D=22top=22> <table align=3D=22center=22 bgcolor=3D=22=23ffff= ff=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D= =22rnb-container=22 style=3D=22background-color:=23ffffff;=22 width=3D=2210= 0%=22> <tbody> <tr> <td align=3D=22center=22 valign=3D=22to= p=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22> <tbody> <tr> <td> <div style=3D=22display:block;= border-radius:0px; width:590;max-width:600px =21important;border-top:0px N= one =239c9c9c;border-right:0px None =239c9c9c;border-bottom:0px None =239c9= c9c;border-left:0px None =239c9c9c;border-collapse: separate;border-radius:= 0px;=22> <div><a href=3D=22https://news= =2Egrceducators=2Ecom/pub/cc?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGmt5ktsOhzgUXize7= n8MaFUOpuar66DEPUUbnbUFzgzczfN89IYfnVXtpKX%3DTWTCT&_ei_=3DEq2tf9zs59idf= PO1Sc_9Bbkm2St5B0lxonSBQlL8q20dKq83YiNS1DrL_nDgf-wwIMdxQFaAkb333lU2qtHJZuUr= yM=2E=22 style=3D=22text-decoration:none;=22 target=3D=22_blank=22><img alt= =3D=22=22 border=3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22 sr= c=3D=22http://img=2Emailinblue=2Ecom/1620427/images/rnb/original/5a86761be6= 94aa6a8b423636=2Epng=22 style=3D=22display:block; float:left; border-radius= : 0px; =22 vspace=3D=220=22 width=3D=22590=22 /> </a> </div> <div style=3D=22clear:both;=22> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_20=22 name=3D=22Layout_20=22 style=3D=22min-width:100%; -webkit-b= ackface-visibility: hidden; line-height: 10px; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 class=3D=22rnb-del-min-= width=22 style=3D=22min-width: 590px;=22 valign=3D=22top=22> <table align=3D=22center=22 bgcolor=3D=22=23ffff= ff=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D= =22rnb-container=22 style=3D=22background-color:=23ffffff;=22 width=3D=2210= 0%=22> <tbody> <tr> <td align=3D=22center=22 valign=3D=22to= p=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22> <tbody> <tr> <td> <div style=3D=22display:block;= border-radius:5px; width:590;max-width:600px =21important;border-top:0px N= one =23000;border-right:0px None =23000;border-bottom:0px None =23000;borde= r-left:0px None =23000;border-collapse: separate;border-radius: 0px;=22> <div><a href=3D=22https://www= =2Egrceducators=2Ecom/index=2Ephp?route=3Dproduct/product&product_id=3D213&= utm_source=3Dsendinblue&utm_campaign=3DPASA0001_The_Overall_Approach_to_a_S= ystemsBased_Audit&utm_medium=3Demail=22 style=3D=22text-decoration:none;=22= target=3D=22_blank=22><img alt=3D=22=22 border=3D=220=22 class=3D=22rnb-he= ader-img=22 hspace=3D=220=22 src=3D=22http://img=2Emailinblue=2Ecom/1620427= /images/rnb/original/5a719dfde694aa5fd728a9b2=2Epng=22 style=3D=22display:b= lock; float:left; border-radius: 5px; =22 vspace=3D=220=22 width=3D=22590= =22 /> </a> </div> <div style=3D=22clear:both;=22> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 id=3D=22Layout_19=22 name=3D=22Layout_= 19=22 style=3D=22background-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 style=3D=22background-color: =23ededed;=22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22height: 0px; border-radius: 0px; border-collapse: separate; pad= ding-left: 20px; padding-right: 20px; background-color: rgb(255, 255, 255);= =22 width=3D=22100%=22> <tbody> <tr> <td bgcolor=3D=22=23ffffff=22 class=3D= =22rnb-container-padding=22 style=3D=22background-color: =23ffffff; font-si= ze: px;font-family: ; color: ;=22> <table align=3D=22center=22 border=3D= =220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-= container=22 style=3D=22margin:auto;=22> <tbody> <tr> <td align=3D=22center=22 class= =3D=22rnb-force-col=22> <table align=3D=22center=22 bo= rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-c= ol-1=22> <tbody> <tr> <td height=3D=2210=22= ></td> </tr> <tr> <td style=3D=22font-f= amily:Arial,Helvetica,sans-serif; color:=233c4858; text-align:center;=22><s= pan style=3D=22color:=233c4858;=22><span style=3D=22color:=23000000;=22><sp= an style=3D=22font-size: 30px;=22><strong>The Overall Approach to a Systems= -Based Audit</strong></span></span></span></td> </tr> <tr> <td height=3D=2210=22= ></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name= =3D=22Layout_12=22 style=3D=22min-width:100%; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;= =22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22padding-left: 20px; padding-right: 20px; border-collapse: separ= ate; border-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb= (200, 200, 200); border-bottom-style: none; background-color: rgb(255, 255,= 255);=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=22=22 style=3D=22font-siz= e:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col= -1=22 valign=3D=22top=22 width=3D=22100%=22> <tbody> <tr> <td style=3D=22font-s= ize:15px; font-family:'Arial',Helvetica,sans-serif, sans-serif; color:=2366= 6; line-height: 21px;=22> <div> <div style=3D=22text-= align: center;=22><span style=3D=22color:=23000000;=22><span style=3D=22fon= t-size: 17px;=22><strong>MONDAY, MARCH 19 2018 =7C 01:00 PM EST =7C 90 MINU= TES</strong></span></span> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=2210=22 style=3D=22font-s= ize:1px; line-height:1px;border-bottom:0px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name= =3D=22Layout_14=22 style=3D=22min-width:100%; background-color:=23ededed;= =22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;= =22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22padding-left: 20px; padding-right: 20px; border-collapse: separ= ate; border-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb= (200, 200, 200); border-bottom-style: none; background-color: rgb(255, 255,= 255);=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col= -1=22 valign=3D=22top=22 width=3D=22100%=22> <tbody> <tr> <td style=3D=22font-s= ize:14px; font-family:Arial,Helvetica,sans-serif, sans-serif; color:=233c48= 58; line-height: 21px;=22> <div> <div style=3D=22line-= height: 16px; text-align: justify;=22> <div> <div> <div><span style=3D= =22font-size:12px;=22>This webinar provides internal auditors with importan= t information about how to approach their company's audit of internal contr= ols=2E</span> </div> <div> </div>   <div><span style=3D= =22font-size:12px;=22>It presents an overview of the current role of the mo= dern professional internal auditor with an emphasis on its primary role of = opining on the adequacy and effectiveness of internal controls=2E It shows = the purpose and detail steps involved in an audit of the systems of interna= l controls from cradle to grave=2E It gives the attendee a view of what cor= porate board members and regulators expect=2E It also clarifies key termino= logy about business function, system of controls, audit vs=2E review, adequ= acy, effectiveness, testing of controls, substantive tests etc=2E</span> </div> <div> </div>   <div><span style=3D= =22font-size:12px;=22>The presentation zeros in on:</span> </div> <ul> <li><span style=3D= =22font-size: 12px; background-color: transparent;=22>Identifying what to a= udit</span></li> <li><span style=3D= =22font-size: 12px; background-color: transparent;=22>Understanding termino= logy</span></li> <li><span style=3D= =22font-size: 12px; background-color: transparent;=22>Obtaining corporate g= overnance buy in</span></li> <li><span style=3D= =22font-size: 12px; background-color: transparent;=22>Identifying steps to = be followed when conducting audits of internal controls</span></li> </ul> </div> </div> </div> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=220=22 style=3D=22font-si= ze:1px; line-height:1px;border-bottom:0px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D= =22Layout_17=22 name=3D=22Layout_17=22 style=3D=22min-width:590px; backgrou= nd-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22min-width:590px; background-= color: =23ededed;=22 valign=3D=22top=22> <table bgcolor=3D=22=23ffffff=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mso-button-block= rnb-container=22 style=3D=22border-radius: 0px; padding-left: 20px; paddin= g-right: 20px; border-collapse: separate; background-color: rgb(255, 255, 2= 55);=22 width=3D=22100%=22> <tbody> <tr> <td height=3D=2220=22 style=3D=22font-s= ize:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23ffffff;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 valign=3D=22top=22> <table align=3D=22center=22 bo= rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-c= ol-1=22 valign=3D=22top=22 width=3D=22550=22> <tbody> <tr> <td valign=3D=22top= =22> <table align=3D=22cen= ter=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class= =3D=22rnb-btn-col-content=22 style=3D=22margin:auto; border-collapse: separ= ate;=22> <tbody> <tr> <td align=3D= =22center=22 bgcolor=3D=22=23ff4d00=22 height=3D=2240=22 style=3D=22font-si= ze:18px; font-family:'Arial',Helvetica,sans-serif; color:=23ffffff; font-we= ight:normal; padding-left:20px; padding-right:20px; vertical-align: middle;= background-color:=23ff4d00;border-radius:0px;border-top:0px None =23000;bo= rder-right:0px None =23000;border-bottom:0px None =23000;border-left:0px No= ne =23000;=22 valign=3D=22middle=22 width=3D=22auto=22><span style=3D=22col= or:=23ffffff; font-weight:normal;=22> <a href=3D=22https://news=2Egrceducat= ors=2Ecom/pub/cc?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGmt5ktsOhzgUXize7n8MaFUOpuar6= 6DEPUUbnbUFzgzczfN89IYfnVXtpKX%3DTWTCT&_ei_=3DEq2tf9zs59idfPO1Sc_9Bbkm2= St5B0lxonSBQlL8q20dKq83YiNS1DrL_nDgf-wwIMdxQFaAkb333lU2qtHJZuUryM=2E=22 sty= le=3D=22text-decoration:none; color:=23ffffff; font-weight:normal;=22 targe= t=3D=22_blank=22> REGISTER NOW </a> </span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=2220=22 style=3D=22font-s= ize:1px; line-height:1px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width rnb-tmpl-= width=22 id=3D=22Layout_3=22 name=3D=22Layout_3=22 style=3D=22min-width:590= px; background-color:=23ededed;=22 width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23383838= =22 class=3D=22rnb-del-min-width=22 style=3D=22min-width:590px; background-= color: =23383838;=22 valign=3D=22top=22> <table align=3D=22center=22 border=3D=220=22 cel= lpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22 style= =3D=22padding-right:20px; padding-left:20px;=22 width=3D=22590=22> <tbody> <tr> <td height=3D=2210=22 style=3D=22font-s= ize:1px; line-height:1px;=22></td> </tr> <tr> <td> <div style=3D=22font-size:14px; color:= =23919191; font-weight:normal; text-align:center; font-family:'Arial',Helve= tica,sans-serif;=22> <div><span style=3D=22font-size:11px;= =22>Event Marketing =7C GRC Educators =7C 740-870-0321 =7C support=40grcedu= cators=2Ecom =7C www=2Egrceducators=2Ecom =7C 806 Clark Street, P=2EO Box 1= 71, Philo, OH-43771 USA</span> <div> </div> </div> </div> <div style=3D=22font-size:14px; font-we= ight:normal; text-align:center; font-family:'Arial',Helvetica,sans-serif;= =22><br /> <a href=3D=22https://news=2Egrceducator= s=2Ecom/pub/optout?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGmt5ktsOhzgUXize7n8MaFUOpua= r66DEPUUbnbUFzgzczfN89IYfn&_ei_=3DEolaGGF4SNMvxFF7KucKuWMBpKpXcogZsp4wr= dqZEju03IGdRy1DN7CpGnFZJe65KU6FjpxA2xXM_ZI=22 style=3D=22text-decoration:no= ne; color:=23ccc;font-size:11px;font-weight:normal;font-family:'Arial',Helv= etica,sans-serif;=22 target=3D=22_blank=22>Unsubscribe here</a> </div> </td> </tr> <tr> <td height=3D=2210=22 style=3D=22font-s= ize:1px; line-height:1px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style= =3D=22background-color:=23ededed;=22 valign=3D=22top=22> <div><=21--=5Bif mso=5D> <table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin= g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22> <tr> <=21=5Bendif=5D--><=21--=5Bif mso=5D> <td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22> <=21=5Bendif=5D--> <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad= ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name= =3D=22Layout_9=22 style=3D=22min-width:100%; background-color:=23ededed;=22= width=3D=22100%=22> <tbody> <tr> <td align=3D=22center=22 bgcolor=3D=22=23ededed= =22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;= =22 valign=3D=22top=22> <table bgcolor=3D=22=23000000=22 border=3D=220= =22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22= style=3D=22padding-left: 20px; padding-right: 20px; border-collapse: separ= ate; border-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb= (200, 200, 200); border-bottom-style: none; background-color: rgb(0, 0, 0);= =22 width=3D=22100%=22> <tbody> <tr> <td height=3D=2210=22 style=3D=22font-s= ize:1px; line-height:1px;=22></td> </tr> <tr> <td align=3D=22left=22 bgcolor=3D=22=23= 000000=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: = =23000000;=22 valign=3D=22top=22> <table border=3D=220=22 cellpadding=3D= =220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D= =22100%=22> <tbody> <tr> <td class=3D=22rnb-force-col= =22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22> <table align=3D=22left=22 bord= er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col= -1=22 valign=3D=22top=22 width=3D=22100%=22> <tbody> <tr> <td style=3D=22font-s= ize:14px; font-family:'Arial',Helvetica,sans-serif, sans-serif; color:=2355= 5; line-height: 21px;=22> <div style=3D=22text-= align: center;=22><span style=3D=22color:=23E6E6FA;=22><span style=3D=22fon= t-size: 14px;=22>© 2018 GRC Educators </span></span> </div> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td height=3D=2210=22 style=3D=22font-s= ize:1px; line-height:1px;border-bottom:0px;=22></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <=21--=5Bif mso=5D> </td> <=21=5Bendif=5D--><=21--=5Bif mso=5D> </tr> </table> <=21=5Bendif=5D--> </div> </td> </tr> </tbody> </table> <=21--=5Bif gte mso 9=5D> </td> </tr> </table> <=21=5Bendif=5D--></td> </tr> </tbody> </table><table cellpadding=3D=220=22 cellspacing=3D=220=22 style=3D=22borde= r: 0px; padding: 0px; margin: 0px; position: absolute; display: none; float= : left=22> <tr> <td height=3D=221=22 style=3D=22font-size: 1px; line-height: 1px; padding: = 0px;=22> <br><img src=3D=22https://news=2Egrceducators=2Ecom/pub/as?_ri_=3DX0Gzc2X%3= DYQpglLjHJlTQGmt5ktsOhzgUXize7n8MaFUOpuar66DEPUUbnbUFzgzczfN89IYfnVXHkMX%3D= w&_ei_=3DEolaGGF4SNMvxFF7KucKuWMBpKpXcogZsp4wrdqZEju03IGdRy1DN7CpGnFZJe65KU= 6FjpxA2xXM_ZI=2E=22></img> </td> </tr> </table> </body> </html>