Tim J. Leech FCPA CIA CFE CRMA is 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. Leech has provided training for tens of thousands of public and private sector board members, senior executives, professional accountants, auditors and risk management specialists in Canada, the U.S., the EU, Australia, South America, Africa and the Middle and Far East. He has received worldwide recognition as a pioneer, thought leader and trainer. His newest breakthrough methodology, “Board & C-Suite Driven/Objective Centric ERM and Internal Audit”, more generally known as “Five Lines of Assurance”, has received global recognition. His April 2015 article “Reinventing Internal Audit” featured in the April 2015 issue of Internal Audit was awarded an Outstanding Contributor award by the IIA in 2016. His articles on board risk oversight published in Conference Board Director Notes, Ethical Boardroom, Harvard Law and Columbia law blogs have received global recognition as leading edge strategy to meet the new evolving board oversight expectations.