K.H. SPENCER PICKETT (Surrey, England) is a Senior Lecturer in Internal Auditing at the Civil Service College in Berkshire, England. He delivers courses for internal auditors as part of their requirement to attain the government internal audit standard and prepares students for the Institute of internal auditors (IIA) examinations at the practitioner and professional levels. His professional experience includes two years at the National Audit Office performing value-based audits and nine years as an audit manager.