RICHARD CASCARINO, MBA, CIA, CFE, CISM, has, for the last eighteen years, been providing consultancy and professional development services to clients throughout the southern African region as well as in Europe, the Middle East, and the United States. Well-known in international auditing circles as one of the most knowledgeable practitioners in the field, he is a regular speaker at international conferences and has presented courses throughout Africa, Europe, the Middle East, and the United States. He 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 both the Information Systems Audit and Control Association and the American Institute of Certified Fraud Examiners (South African Chapter). He is also a coauthor of Internal Auditing: An Integrated Approach.