Scarborough, Ontario, Canada.

Lal Balkaran, MBA, FCPA, FCGA, FCMA, CGMA, CIA, is a widely published award-winning internal auditor. His books include Managerial Control Techniques, A Practical Guide to Auditing and Related Terms, Directory of Global Professional Accounting & Business Certifications, and Dictionary of Risk, Governance, and Control. He previously worked in a range of industries including the Big Four and has done several audit and risk related presentations in North America and the Caribbean. His articles have been published in several international journals including the prestigious Globe and Mail, Financial Post, and Internal Auditor.