K.H. Spencer Pickett is a Course Director at CPMS, in Ascot, Berkshire, where he is responsible for training programmes on internal audit, corporate governance and risk management. Spencer is a member of the Chartered Association of Certified Accountants, Institute of Internal Auditors, Certified Fraud Examiners and Chartered Institute of Personnel and Development. Jennifer M. Pickett is currently a senior Project Manager in a large organization, having previously been the Business Planning and Assurance Manager responsible for coordinating the corporate risk register.