Robert Kuling, CIA, CRMA, CQA, is a Partner with Deloitte in the Risk Advisory group based in Calgary, Alberta. He assists organizations with internal audit, compliance and governance, as well as delivering insights on risk management, internal controls, fraud and ethics. Prior to joining Deloitte, Robert was the Vice-President, Internal Audit for Tervita, a leading North American environmental solutions provider based in Calgary. Other positions include Chief Audit Executive for Viterra and Director of Audit Services for Precision Drilling Corporation. He has held audit management positions with Farm Credit Canada and the Provincial Auditor of Saskatchewan. His formal education includes a Master of Business Administration and a Bachelor of Commerce, both from the University of Saskatchewan. Mr. Kuling hold designations as Certified Internal Auditor (CIA), Certification in Risk Management Assurance (CRMA) both from the Institute of Internal Auditors (IIA) and a Certified Quality Auditor (CQA) from the American Society for Quality. As a leader of the IIA’s global organization, Mr. Kuling is Chairman of the North American Board and a member of the Global Board of Directors. He has been a key national spokesman for the internal audit profession with directors, regulators, professional associations, training firms and government organizations. Outside of internal audit, he is an appointed public member of CPA Alberta’s Discipline and Appeals Roster since 2009 and a Faculty Member of the Directors College.