Speakers & Sessions

Internal Audit Partner, Deloitte

I have over 25 years’ experience in a range of advisory, Internal Auditing and project roles both in the private and public sectors focusing on delivering value and establishing strong relationships. I provide a broad range of services to a number of clients and am committed to the highest level of client service. I focus on my clients’ requirements by understanding their needs and the importance of working together and delivering a true partnership relationship. I am excited about applying my knowledge and experience to assisting businesses raise their level of awareness across governance, risk, Internal Audit and compliance and applying the opportunities as outlined in the Deloitte publication Internal Audit 3.0 The future of Internal Audit is now.

IIA AU President, CIA, Reserve Bank of Australia

Ross is an executive at the Reserve Bank of Australia reporting to the Chair of the Audit Committee and the Deputy Governor. He advises the Board and executives on governance, risk and control and is playing a substantial role in the various transformation programs currently underway at the Bank. Ross joined the RBA after retiring from KPMG after 37 years with that firm. Ross held a variety of management and governance roles within the KPMG partnership including the National Partner-in-Charge of KPMG’s GRC Advisory practice. He was a founding partner of KPMG’s Risk Consulting division.

Ross is President and a Fellow of IIA Australia, he is chair of IIA-A’s Board, and several of its Board Sub-committees. He has previously served on a number of IIA Australia’s committees, including being Chair of its Audit & Risk Committee. He is a Fellow of Chartered Accountants ANZ where he is the Chair of its Risk Specialisation group and has served as a Councillor on CAANZ’s NSW Council. He is a Graduate member of AICD. He is also Treasurer and Chair of the Audit and Risk Committee of a major Sydney-based not for profit organisation.


Member for Port Waikato, National Party Minister of Commerce and Consumer Affairs, Minister of Small Business and Manufacturing, Minister of Statistics

Andrew Bayly is the Minister of Commerce and Consumer Affairs, Minister for Small Business and Manufacturing, and Minister of Statistics. He is the MP for Port Waikato and was first elected to Parliament in 2014 to represent the then-seat of Hunua.

Andrew was born in Whanganui into a farming family. He graduated with a Bachelor of Business Studies from Massey University and qualified as a chartered accountant.

He is a Fellow of Chartered Accountants Australia and New Zealand, the Institute of Managers and Leaders, the NZ Chartered Institute of Corporate Management, and the UK Chartered Association of Certified Accountants. He is also a Fellow of the Royal Geographical Society in London. He worked for the Southpac corporate finance team in New Zealand before transferring to London where he worked for a number of years. After returning to New Zealand, he co-founded a merchant bank, Cranleigh. He has also owned many other businesses and been a director to a range of organisations.

Andrew served for nine years as a member of Parliament’s Finance and Expenditure select committee and was also the Co-Chair of the Middle East/Africa Parliamentary Friendship Group and Co-Chair of the Antarctic Parliamentary Group, which he established in 2019.

Auditor General, OAG

John Ryan began his term as Controller and Auditor-General on 2 July 2018.

John graduated from Victoria University of Wellington with a Bachelor of Commerce and Administration. He studied strategic leadership at Oxford University and is a Fellow of the New Zealand Institute of Chartered Accountants.

He has held senior executive positions in a range of public sector organisations and in the private sector. His experience spans corporate, regulatory and operational management, and assurance.

During his career of more than 40 years, John has led some of the largest programmes of capital works in the public sector, large-scale change management, and significant regulatory reform.

John has also contributed widely to his community. Before his appointment, he was a board member of the Royal New Zealand Ballet, the New Zealand Festival, and the Wellington Jazz Festival.


The Panel - Charting the Future: Strategies for Internal Auditors in Times of Change

The Panel sessions at the IIA NZ Conference 2024 offer a dynamic platform for engaging discussions and insightful perspectives on key topics shaping the future of Internal Auditing.

Each panel session comprises a diverse lineup of experts, including a facilitator. These bite sized sessions provide attendees with the opportunity to delve into critical issues facing the profession, exchange ideas, and explore innovative approaches to address emerging challenges. With topics ranging from governance and risk management to technological advancements and industry trends, The Panel sessions promise to deliver valuable insights and practical strategies for navigating the evolving landscape of Internal Audit. Don't miss the opportunity to participate in these interactive sessions and gain actionable perspectives from industry leaders and experts



Health New Zealand 

Dr. Ray Rewat Khanthaporn is a data analyst in the Audit and Assurance Group at Health New Zealand. He holds a fully funded Ph.D. in applied statistics with a focus on data analytics from AUT in 2023. Additionally, he has earned two master's degrees - MSC in financial mathematics with distinction and master’s in economics - as well as a bachelor's degree in applied mathematics. His expertise lies in time series analysis, data mining, multivariate analysis, Bayesian statistics, Bayesian machine learning, and optimisation. 

Before joining Health New Zealand, he gained a diverse range of experiences, including work in academia and research as a lecturer and researcher, as well as in the financial industry as a pricing analyst and software developer.

Professor, Nelson Mandela University, South Africa

Prof. Fourie joined the Nelson Mandela (Metropolitan) University in July 2008 after serving more than 17 years at Tshwane University of Technology. Houdini holds the position of Professor of Internal Auditing in the Department of Applied Accounting.

Houdini obtained a Doctor of Commerce (D Com) degree in Internal Auditing from the University of Pretoria in September 2014. In addition, he is a Professional Accountant (South Africa).

Houdini has an extensive academic research profile, being one of four individuals in the auditing discipline in South Africa to possess a National Research Foundation (NRF) rating. He published on topics that relate to corporate governance, Internal Auditing, public sector Internal Auditing, accounting education and work-readiness skills of entering Internal auditors. More than 20 articles are published in academic journals and several papers were read at both International and National conferences.

Houdini served on the Accreditation Committee of the Independent Regulatory Board for Auditors (IRBA); and on the Examination Board of the South African Institute of Government Auditors; and served on the Board of Directors of the Institute of Internal Auditors (South Africa) (IIA-SA) from 2000 to 2004 and held the position as Regional Governor for the Port Elizabeth Region of the IIA-SA since 2009 up to 2013.


Head of Auckland Consulting, KPMG New Zealand

David is a Partner at KPMG leading the Auckland Consulting division and specialises in Governance and Risk. He is a Fellow member of Chartered Accountants Australia and NZ, Life member of the Institute of Internal Auditors of New Zealand and was New Zealand Internal Auditor of the Year in 2011.

Having worked extensively overseas with Shell Corporation and Microsoft Corp, David currently works with a wide range of Boards and organisations in an advisory capacity across a number of sectors, and from a governance perspective has held a number of Director roles. Before KPMG, David led the Risk, Internal Audit, and Compliance teams at Telecom for five years reporting directly to the Board and prior to that, in a similar role with Fisher & Paykel Appliances where he was also the secretary to the Audit & Risk Committee.

David is a key facilitator for the Institute of Directors and supports the Audit & Risk Committees Course and Risk Essentials.

Souella is an independent director and works with a number of boards in the non-profit and government sectors. She has recently retired from KPMG New Zealand where she held a number of leadership roles in KPMG’s Consulting and Government sector practices. Souella is a life member of the Institute of Internal Auditors in New Zealand, a Fellow Chartered Accountant (FCA) of Chartered Accountants Australia and New Zealand (CA ANZ); a member of the Institute of Directors New Zealand and Global Women and was awarded an ONZM in 2022 for her services to governance. 

Souella specialises in governance, risk management and assurance services and is passionate about making a positive contribution and improving outcomes for the organisations she works with. She is a strong champion of diversity and good governance, and the role and contribution that assurance professionals can make to enhancing organisational governance. Souella’s board portfolio includes Zonta International (a women’s rights organisation), where she is a member of the global board; Royal Australasian College of Surgeons, where she is an independent member bring finance, risk and assurance experience to the board; Hohepa Wellington, an intellectual disability provider, Special Olympics New Zealand Foundation, St John New Zealand Audit and Risk Committee; Victoria University of Wellington Foundation and the audit committee for the Financial Statements of Government. 

Souella enjoys travel and is supported in her work and community activities by her husband, Brian, and son, Timothy.

Chief Audit Executive, Ipswich City Council, Australia

Freddy Beck epitomises the pinnacle of professional excellence and unwavering integrity within the realm of Internal Audit. With a wealth of experience spanning Australia and South Africa, he has held distinguished roles as a chief audit executive for over two decades, spearheading Internal Audit functions in multifaceted organisational landscapes.

Recognised with the esteemed Bob McDonald Award by the IIA-Australia, Freddy's commitment to fostering talent and nurturing the next generation of Internal Audit leaders is unparalleled. His mentorship has propelled numerous aspiring auditors to senior positions, contributing to the advancement of the profession.

A captivating presenter, Freddy's repertoire often features gripping case studies drawn from his extensive experience, illustrating his steadfast resolve to uncover and combat corruption. His notable achievements include playing a pivotal role in the Crime and Corruption Commission Queensland's Operation Windage, where his leadership led to the exposure and prosecution of individuals involved in criminal activities within Ipswich City Council.

Freddy's unwavering courage and adherence to ethical principles, as outlined in Internal Audit standards, serve as a guiding light for professionals navigating complex and challenging environments. His exemplary conduct underscores the indispensable role of Internal Audit in upholding integrity and accountability across organisations.

Internal Audit Consultant, Ministry of Infrastructure

Maika Haupeakui has had an illustrious career spanning over three decades, with extensive expertise in financial management, Internal Audit, and strategic leadership across various sectors. Currently serving as an Internal Audit Consultant and Financial Advisor for the Ministry of Infrastructure, he played a pivotal role in establishing the Internal Audit Division within the ministry. His responsibilities included designing the division's structure, developing essential documentation such as the Internal Audit Charter and Audit Manual, and overseeing human resource development and staff training.

Prior to his role at the Ministry of Infrastructure, Maika served as a Financial Consultant for the Office of the Ombudsman, Tonga, where he provided invaluable financial oversight and guidance. He also held the position of Deputy CEO and Head of the Internal Audit Division at the Ministry of Finance and National Planning, where he spearheaded the development of audit strategies, annual plans, and policies, and played a key role in staff recruitment and training.

Maika's diverse career also includes roles such as Principal Procurement Officer at the Ministry of Finance and National Planning, where he was responsible for managing procurement activities and developing control mechanisms, and Principal Auditor at the Tonga Audit Office, overseeing government financial and compliance audits.

With a passion for financial management and governance, Maika has served in various leadership positions, including Finance Manager and Acting CEO at the Tonga Water Board, where he managed all aspects of financial operations, project coordination, and budgeting. He also held key positions at the Tonga Free Wesleyan Church, where he contributed to financial oversight, business development, and community initiatives.

In addition to his professional roles, Maika has been actively involved in education, serving as a secondary school teacher and part-time tutor in accounting and economics. He has also served on the boards of several public enterprises, providing strategic financial advice and oversight.

Maika holds a wealth of experience and expertise in financial management, Internal Audit, and strategic leadership, making him a highly respected professional in his field.

Safeguarding the Future: Strategies for Internal Auditors in a Rapidly Changing Landscape

In this interactive session, we will explore the top 5 questions that Internal Auditors need to consider to adapt to change and safeguard New Zealand and the organisations they work in or assist.


The Great Debate: Survival or Revolution: The Battle Cry of Internal Auditors in an Age of Unprecedented Turbulence

David Sutton | Adjudicator

The Great Debate promises an engaging and competitive event where teams will present thought-provoking arguments on the ultimate challenge for Internal Auditors. Adding an element of excitement and impartiality, David Sutton will carefully evaluate the arguments presented by each team.

Sir Ashley Bloomfield studied medicine at the University of Auckland, where he met his wife. They worked as House Surgeons in Whangarei before embarking on their OE, cycling through Europe and working as junior doctors in the UK. Back in New Zealand, Sir Ashley specialised in public health and joined the Ministry of Health in the late 1990s. 

He has 25 years of experience in public policy and health leadership including a year at the World Health Organization in Geneva. He has held leadership positions across multiple District Health Boards including Capital & Coast, Wairarapa and Hutt Valley where he held the role of Chief Executive.

In 2023, Sir Ashley began a new role as a professor at the University of Auckland where he is teaching on public health and leadership and establishing a new Institute to strengthen the impact of the University’s world-class research. He is also working on global health with the World Health Organization and is a Chartered Member of the Institute of Directors, having recently been appointed to the Board of ESR.

He was appointed a Knight Companion of the New Zealand Order of Merit (KNZM) in the 2023 New Year Honours for services to public health.



Panel Speakers

CEO, Consumer NZ

Jon Duffy has had a long career in consumer advocacy and protection. He is currently the CEO of Consumer NZ and has been in that role since 2020. Consumer NZ is the independent voice that champions and empowers consumers in Aotearoa. Its mission is to understand the changing consumer landscape and help more people navigate it with confidence. Consumer NZ’s vision is to redefine what it means to be a consumer in Aotearoa, inspiring confident consumers whose collective influence creates positive change.

Jon sits as a Director of the Banking Ombudsman Scheme and holds a range of other advisory positions across a number of sectors.

Prior to Consumer NZ, Jon held roles as the Assistant Privacy Commissioner, Head of Trust & Safety at ecommerce platform Trade Me and as a merger analyst and fair trading investigator at the Commerce Commission. 

Jon speaks regularly on the big issues facing consumers in Aotearoa and across the globe. He has a particular interest in market structure issues, data & privacy and the role of the consumer in mitigating climate change.


NZ Chapter President, Association of Certified Fraud Examiners

Iain chairs the NZ Chapter of the Association of Certified Examiners which is the world’s largest anti-fraud organisation, whose members are dedicated to fighting fraud, and is a Board member for the NZ and Pacific Islands Chapter of RIMS (the Risk Management Society), which is a global not-for-profit organisation dedicated to the advancement of the practice of risk management.

He is currently the Head of Operational Risk and Compliance with UDC Finance, and previously spent 20 years with ASB Bank in various risk and compliance management roles.

He is a passionate and pragmatic risk and compliance professional with a diverse range of skills, including wide operational risk, compliance, assurance, fraud and security subject matter knowledge and people, project and change management experience gained in New Zealand and the United Kingdom.

In addition he has gained a variety of voluntary, not-for-profit, and industry body governance experience across religious, financial crime and education related Councils, Committees, Boards and Associations.

CEO, TINZ

Julie has been Chief Executive of Transparency International New Zealand (TINZ) since 2018, following 20 years of experience as a Chief Executive Officer and senior manager in regulatory, professional and NGO organisations. TINZ is one of 100 chapters in a global movement against corruption. It is a non-partisan civil society organisation powered by volunteers.

Julie advocates for transparency integrity and accountability as antidotes to corruption. TINZ focuses on ‘integrity systems’, highlighting where we need to change law and practices. Stronger systems help us to counter, identify and root out corruption, which unfortunately does occur in New Zealand. TINZ' focus areas include business integrity, public sector integrity, integrity and civil society awareness and participation. We also work with Pacific chapters to support their anti-corruption work.

Chief of Assurance Audit and Risk, Health New Zealand

Ramon Manzano has a significant career in Internal Audit, ranging over 25 years, 11 countries, in both public and private sector organisations. With a background in education and commercial banking, Ramon holds a BSc in Management, an MSc in Accounting, and an MBA with distinction. He is also Chartered Accountant with CAANZ, a Certified Internal Auditor with IIA-Global, and an ACL Certified Data Analyst.

In 2010, Ramon joined the health sector, becoming Chief Audit Executive at what was then healthAlliance. In this role, he oversaw the expansion of the Internal Audit function from 5 members serving 3 organisations to a team of 12 looking after 7 organisations.

Following the announcement of New Zealand’s health reform, Ramon played a pivotal role in the transition to a national organisation, helping to develop a national audit charter and Internal Audit plan, for Health New Zealand | Te Whatu Ora. Ramon was appointed Chief of Assurance Audit and Risk in July 2023, and he now leads a team of over 100 in providing high-quality, independent, and objective advice to Health New Zealand’s Board and CEO.

Ramon is passionate about sharing his experience and knowledge through mentoring, training, coaching, and board memberships at not-for-profit organisations. He was named Internal Auditor of the Year in 2017 and is currently an elected member of the IIA NZ Board.

CEO, Risk NZ 

David Turner is a senior business executive and trusted advisor with over 20 years of experience in the risk management industry. David joined the Australian Army and became part of a specialised team where he deployed to East Timor in 1999. After the military contracted to varied private and government organisations in leadership, risk and project roles; he opened his own company that advised on risk management and provided personnel for major projects including: BHPB, Rio Tinto, Multiplex, Police, Australian Elections, and also CHOGM 2011 working with State and Federal Police. David was born in NZ and returned in 2016 to work on the Transdev Wellington rail network transition. He now lives in New Zealand permanently and has worked with Deloitte, KPMG, Defence, MOJ and PwC. He brings a unique blend of expertise across diverse areas with a focus on risk management of human behaviour – one of the more complex, dynamic, and often overlooked areas of the industry.

Executive Director, Audit NZ, NZICA Regulatory Board Chair

Stephen (Steve) is Audit New Zealand’s Executive Director. Before taking up this position in 2009, he was based in New York as the Director of Operations for the International Federation of Accountants (IFAC). 

Steve began his career in 1987, when he was employed by Audit New Zealand as a bursar while studying for his degree. He qualified as a Chartered Accountant early in 1993.

He has experience in a wide range of roles, including external and internal audits, setting standards for financial reporting, policy documents, strategic planning, governance, public sector management, training development and delivery, and executive operational management.

Steve is a member of Chartered Accountants Australia and New Zealand (CA ANZ). He was awarded a CA ANZ Fellowship in December 2013, for outstanding contributions to the accountancy profession and the community. He is also a member (Honorary) of the Chartered Institute of Public Finance and Accountancy in the United Kingdom, and of the New Zealand Institute of Directors. And, he is Chair of the NZICA Regulatory Board.

Steve was President of CA ANZ in 2019, following two years as a vice president. He has also served in several other governance roles with CA ANZ. He was a member of its board (2017-2019) and Chair of its New Zealand Regional Council (2017-2018). Steve is currently a member of the New Zealand Institute of Chartered Accountants Regulatory Board.



IIA NZ Board

Will is a senior Director who plays a pivotal role in driving the Internal Audit practice for PwC New Zealand. With over 17 years of extensive internal audit experience in both New Zealand and the United Kingdom, he has successfully delivered complex assurance programmes for a diverse range of public sector and commercial organisations. 

Will is passionate about our profession’s need to step up to provide valuable insights, challenge the status quo, and offer pragmatic solutions. He firmly believes that an internal audit mindset brings immense value to any organisation and is dedicated to helping internal audit functions elevate their role to that of ‘trusted advisors’. His wide network with IA and risk leaders, executives, and audit committee members across various organisations and sectors, and his hands-on roles with iconic kiwi organisations, enables him to provide insights on how the profession can continue to grow and excel. 

Will has been a member of IIA NZ since returning to New Zealand in 2017. Will lives in the Wellington area and, when not internal auditing, his life revolves around his two young sons, family activities, and finding excuses to avoid gardening..


My name is Shaun Dowers. I’ve been serving on the board for over eight years initially through co-option and then serving an elected 2+2 year term. Subsequently, I have served as a Board-Treasurer appointed annually as a co-opted Board member.

I am a Chartered Accountant, Certified Internal Auditor, and have almost 20 years experience in external and Internal Auditing. I’ve been leading an Internal Audit team/function now for over 9 years. I also volunteer on a local sports club committee, and a national sports Board.

I am very passionate about our Internal Audit profession, and I’ve been honoured and happy to serve our membership through ongoing Board terms. Our membership has grown steadily throughout my time on the Board, and I’m grateful for our membership loyalty.

As a Board member, I’ll continue to challenge and reflect on membership value and advocating our awesome profession. I’ll bring knowledge, history and some continuity to help inform and guide our new office team and governance Board.

Emma originates from Northern England. Between holding Quality Assurance roles in food manufacturing and Internal Audit roles within the National Health Service in the UK, and experience in several public sector organisations leading Internal Assurance and Audit functions since emigrating to New Zealand, Emma has over 20 years of assurance experience. She would unashamedly describe herself as a career internal auditor. She also has an academic background in Accountancy, Finance and Commerce.

Emma is sharply focused on the effectiveness of control environments that drive performance for the attainment of organisational objectives. She has a no-nonsense approach to triangulating information and pragmatically applying it to enable achievement of strategic intent.

Emma is currently Head of Assurance (Chief Audit Executive) at Oranga Tamariki, where she is a third-tier leader responsible for the organisation’s internal audit service and workplace integrity/fraud investigatory function.

Emma is passionate about internal audit and assurance and dispelling the mystique around it. She is an authentic leader dedicated to working in the public service and serving for the ‘greater good’. She is also a strong advocate for grass roots of the profession; nurturing, mentoring, and developing talent.

Ramon Manzano has a significant career in Internal Audit, ranging over 25 years, 11 countries, in both public and private sector organisations. With a background in education and commercial banking, Ramon holds a BSc in Management, an MSc in Accounting, and an MBA with distinction. He is also Chartered Accountant with CAANZ, a Certified Internal Auditor with IIA-Global, and an ACL Certified Data Analyst.

In 2010, Ramon joined the health sector, becoming Chief Audit Executive at what was then healthAlliance. In this role, he oversaw the expansion of the Internal Audit function from 5 members serving 3 organisations to a team of 12 looking after 7 organisations.

Following the announcement of New Zealand’s health reform, Ramon played a pivotal role in the transition to a national organisation, helping to develop a national audit charter and Internal Audit plan, for Health New Zealand | Te Whatu Ora. Ramon was appointed Chief of Assurance Audit and Risk in July 2023, and he now leads a team of over 100 in providing high-quality, independent, and objective advice to Health New Zealand’s Board and CEO.

Ramon is passionate about sharing his experience and knowledge through mentoring, training, coaching, and board memberships at not-for-profit organisations. He was named Internal Auditor of the Year in 2017 and is currently an elected member of the IIA NZ Board.


As a Certified Public Accountant and Certified Chartered Accountant, Jocelyn gained substantial auditing, accounting, and finance experience with a large multi-national organisation. Her high perseverance allowed her to deliver results that consistently met management expectations. She leads by example, and good time management enables her to lead and build a solid rapport with teams. She has a positive outlook and caring style of leadership skills that allow her to help others to achieve tremendous success through positive inspiration.

Jocelyn’s career history includes her experience as an external auditor with PriceWaterhouseCoopers Kuala Lumpur and PriceWaterhouseCoopers Auckland from 1995 to 2019. She also had Internal Audit experience with Fujifilm Business Innovation from 2019 to 2021 and currently working with AIA New Zealand as Internal Audit Manager.


Udayanthi has over 16 years of experience in external and internal auditing across diverse global landscapes, including Asia, Europe, the Americas, the Middle East, and New Zealand. As a Certified Business Accountant, she specializes in Internal Audit, business process improvement, SOX compliance, and data governance, with a strong background in leadership and stakeholder engagement.

Udayanthi has played a pivotal role in enhancing the maturity of Internal Audit functions within various organizations in New Zealand. Currently, she serves as the Group Assurance Manager at Beca, where she is working on establishing a Group Internal Audit Team, demonstrating her commitment to advancing Internal Audit practices. She is dedicated to promoting the Internal Auditing profession in New Zealand, fostering training and education, advocating for professional standards and ethics, and encouraging communication and collaboration within the Internal Audit community.

Udayanthi lives in Auckland and, when not focused on auditing, she enjoys baking with her two little ones and coaching chess. These activities bring balance to her life and reflect her commitment to mentorship and creativity.

Rodney is a Certified Internal Auditor and has been a member of the Institute of Internal Auditors since 2015. He brings with him more than 20 years’ experience in senior leadership roles in the New Zealand private and public sectors leading internal audit, risk, quality assurance and policy functions. Much of this experience has been situated in the tertiary education sector ranging from private industry training providers to large public vocational education organisations.

With a passion for learning, Rodney spent several years operating his own workplace education consultancy business and has invested much time and energy over the years completing a significant number of learning journeys, including a bachelor’s degree in marketing and international management, and masters’ degrees in both adult education and leadership communication.

The Institute of Internal Auditors would benefit greatly through Rodney’s significant experience in professional education leadership and internal audit in various organisation contexts to encourage fresh and innovative initiatives that make it easy for members to engage in relevant activities that encourage growth and development for them, their teams, their organisations, and their communities. Rodney is currently the GM of Risk and Assurance for the international technology company, Gallagher Group.


Speakers & Sessions


Prof Houdini Fourie

Ross Tilly

Souella Cumming

Freddy Beck

Maika Haupeakui


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