Robert Kuling, CIA, CRMA, CQA, is a Partner with Deloitte Canada. Over 20 years of CAE experience in various companies including Precision Drilling and Viterra. Current member of the Global, North American and Canadian boards. National leader and spokesman for the profession with regulators, professional organizations, training firms and regulators. Last year, as Chair of the North American Board, delivered 14 presentations to over 3500 auditors.