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Acknowledgements
Contributors
Brian Allen, CISA, CISSP
Stephen Coates, CIA, CISA, CGAP
Brian Karp, CIA, CISA, CRISC
Hans-Peter Lerchner, CIA, CISA
Jacques Lourens, CIA, CISA, CGEIT,CRISC
Tim Penrose, CIA, CISA, CIPP
Sajay Rai, CISM, CISSP
The IIA would like to thank the following oversight bodies for their support: Information Technology
Guidance Committee, International Internal Audit Standards Board, International Professional
Practices Framework Oversight Council, and Professional Guidance Advisory Council.
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