Richard E. Cascarino, MBA, CIA, CISM, CFE, CRMA, is well-known in international auditing. He is a principal of Richard Cascarino & Associates, with over 31 years 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 is 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 is currently the Chairman of the Audit and Risk Committee of the Department of Public Enterprises in South Africa.He is also a visiting Lecturer at the University of the Witwatersrand, author of the book "Internal Auditing: An Integrated Approach," now in its third 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," now in its 2nd edition and "Corporate Fraud and Internal Control: A Framework for Prevention." He is also a contributor to all four editions of QFINANCE, the UItimate Resource.