Tim J. Leech, BA, MBA, FCPA, CIA, CFE, CRMA, is the Managing Director at Risk Oversight Solutions Inc. based in Oakville, Ontario Canada and Sarasota Florida. Risk Oversight Solutions focuses on helping companies more effectively manage risk and assurance to meet escalating board risk oversight expectations and add real value. He has over 30 years of experience in the board risk oversight, ERM, internal audit, and forensic accounting fields, including expert witness testimony in civil and criminal proceedings and global experience helping public and private sector organizations with ERM and internal audit transformation initiatives and the design, implementation and maintenance of integrated assurance frameworks. He has received worldwide recognition as a pioneer, thought leader and trainer.