Richard E. Cascarino, MBA, CIA, CISM, CFE, CRMA Well known in international auditing, Richard is a principal of Richard Cascarino & Associates based in Colorado, USA with over 32 years of experience in audit training and consultancy. He is a regular speaker to National and International conferences and has presented courses throughout Africa, Europe, the Middle East and the USA. Richard is a Past President of the Institute of Internal Auditors in South Africa, was the founding Regional Director of the Southern African Region of the IIA-Inc and is a member of ISACA, and the Association of Certified Fraud Examiners, where he was a member of the Board of Regents for Higher Education. Richard was Chairman of the Audit Committee of Gauteng cluster 2 (Premier's office, Shared Services and Health) in Johannesburg and was the Chairman of the Audit and Risk Committee of the Department of Public Enterprises in South Africa. Author of the book Internal Auditing - an Integrated Approach, published by Juta Publishing and now in its 3rd edition. This book is extensively used as a university textbook worldwide. In addition, he is the author of the Auditor's Guide to IT Auditing published by Wiley Publishing, now in its 2nd edition and the book Corporate Fraud and Internal Control: A Framework for Prevention, also Wiley Publishing. He is also a contributor to all 4 editions of QFINANCE, the UItimate Resource, published by Bloomsbury. His latest books are Data Analytics for the Internal Auditor, and The Complete Guide to the CISA Examination, both published by CRC Press.