Mark S. Beasley, CPA, Ph.D., is the Deloitte professor of enterprise risk management and director of the ERM initiative at NC State University. He specializes in the study of enterprise risk management, corporate governance, financial statement fraud and the financial reporting process. He completed over seven years of service as a board member of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and has served on other national-level task forces related to risk management issues. He advises boards and senior executive teams on risk governance issues, is a frequent speaker at national and international levels and has published over 90 articles, research monographs, books and other thought-related publications. He earned his Ph.D. at Michigan State University.