Sharon Messerschmidt, MPA, CMA, CPA, CIA is a senior public sector assurance and risk management consultant. She is a former Chief Audit Executive and Director of Risk Management in the Canadian federal community. She has recently served as a senior advisor to the United Nations. In this work she was able to participate in a system-wide review to assess the state of internal audit across the United Nations. She has also worked and presented on implementing Three Lines of Defense and assurance mapping in complex organizational contexts.