Personal Profiles
Tim J. Leech, FCA, CA·CIA·IT, CCSA, CFE
Tim J. Leech is founder and Managing Director, Leech & Co GRC Inc. based in Oakville, Ontario, Canada. He is recognized globally as a leading expert in areas of GRC (Governance Risk & Compliance), ERM (Enterprise Risk Management, RCSA (Risk & Control Self-Assessment), fraud prevention and investigation, anti-money laundering, Sarbanes Oxley, and officer and director due diligence. Prior to founding Leech & Co Tim served as Director GRC Services with Navigant Consulting after a three year contract as Chief Methodology Officer with Paisley/Thomson Reuters, a leading provider of Enterprise GRC software solutions. From 1991 to 2004 Tim was founder/CEO of CARD®decisions, a global pioneer in enterprise risk and assurance training and software. Other positions he has held include MD of a subsidiary of the Hambros Bank, Director Control & Risk Management Services with C&L, and a range of comptrollership and internal audit roles.
In 1997 Tim was elected Fellow of the Ontario CA Institute in recognition of distinguished service to the profession and in 2006 as a certified IT specialist. Leech was retained by the Institute of Management Accountants from 2004 to 2008 as Director of IMA’s Finance GRC Research Practice in Montvale, New Jersey. While in that role he authored a range of research studies and technical comment papers to the SEC, PCAOB, and U.S. Congress on areas for improvement in Sarbanes Oxley regulation. Leech has provided training on assurance transformation and internal audit reengineering for tens of thousands of public and private sector professional accountants and auditors in Canada, the U.S., the EU, Australia, South America, Africa and the Middle and Far East.
Some of Leech's experiences and achievements include:
- Building and selling, CARD®decisions, a successful globally recognized risk and control training and software firm;
- Author of the IIA blog “Tim Talks Risk” (http://www.theiia.org/blogs/leech/);
- Pioneering and developing the Collaborative Assurance & Risk Design (“CARD®”) learning system to train risk and assurance specialists and work unit staff at all levels;
- Provision of training and consulting services to hundreds of major Fortune 500 companies and public sector organizations in countries around the world;
- Developing and delivery of workshops and e-learning training modules on GRC, ERM, SOX, Basel II and Internal Audit reengineering and transformation;
- T.V. appearances, a national radio show, and scores of articles in professional journals on risk management, internal control, business ethics, and fraud related topics;
- Authoring numerous technical papers in response to exposure drafts of risk and control governance studies and frameworks in the U.S., the U.K., and Canada including Sarbanes-Oxley SEC and PCAOB regulations and reports by the Treadway Commission, COSO Committee, Cadbury, and CoCo internal control research projects;
- Contributing technical material related to the IIA report CSA: Making the Choice and the IIA research study CSA: Experience, Current Thinking and Best Practices;
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- Co-author of an FEI Research Foundation study - Control Deficiency Reporting: Review and Analysis of Filings During 2004, and a book published by Risk Books in the U.K. ― Sarbanes-Oxley: A Practical Guide to Implementation Challenges and Global Response;
- Delivery of expert witness services and testimony during civil and criminal actions related to fraud, secret commissions, conflict of interest, breach of contract, and officer/director due diligence;
- Served as a board member of the Canadian Centre for Ethics and Corporate Policy, authored columns with the bi-lines Duty of Care and The Fraud Clinic, and made dozens of presentations on ethics and fraud related issues;
- Recipient of an award for outstanding contributions to the profession for the Association of Certified Fraud Examiners;
- Author of scores of articles in professional journals on GRC, Basel II, SOX, ERM, CRSA and professional responsibility. Some of the publications include THE BOTTOM LINE, Compliance Week, Global Risk Regulator, International Journal of Governance and Disclosure, and the National Post in Canada; and
- Co-author of the IMA discussion paper - A Global Perspective on Assessing Internal Control Over Financial Reporting.
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Parveen Gupta, LLB,MBA,PhD
Dr. Parveen P. Gupta is co-founder and Senior Associate Leech & Co GRC Inc. and head of the accounting faculty and Frank L. Magee Distinguished Professor of Accounting at the College of Business and Economics at Lehigh University. He is a globally recognized expert in Sarbanes-Oxley, risk management, financial disclosure and internal control, audit committee effectiveness and corporate governance.
He received his Ph.D. from Pennsylvania State University in 1987 and a MBA with dual concentration in Accounting and Finance from the University of Connecticut in 1983. Parveen also holds a law degree, from University of Delhi in India. Since joining Lehigh University in 1987, Parveen has developed and taught undergraduate, graduate and executive education courses in corporate governance, business risk management, internal control, internal auditing, balance scorecard, total quality management and business process reengineering. In the year 2000 and again in 2003, Parveen was selected by his graduate students as the Outstanding MBA Professor of the Year. During 2005 Parveen received a national award in Innovation in Accounting Education from the American Accounting Association for his curriculum in the area of ethics, corporate governance, risk and control.
Some of Gupta’s experiences and achievements include:
- Serving as Academic Accounting Fellow in the Division of Corporation Finance at the U.S. Securities and Exchange Commission during 2007/2008. While in that role he provided input and recommendations related to SOX regulation, participated in the enforcement process and review of filings to identify trends and evolving issues.
- Recognized as part of a team at the SEC with the SEC’s prestigious “Law and Policy” award in May 2007;
- Advising Fortune 500 companies and Big 4 public accounting firms on a wide range of GRC related topics;
- Co-author with Tim Leech and Sally Chan - Sarbanes-Oxley: A Practical Guide to Implementation Challenges and Global Response;
- Co-author with Tim Leech of Financial Executives Research Foundation study – Control Deficiency Reporting: Review and Analysis of Filings During 2004;
- Co-developed and co-taught training modules on GRC, ERM, SOX, and Internal Audit reengineering and transformation;
- Co-author with Tim Leech of an article in the International Journal of Disclosure and Governance titled Making Sarbanes-Oxley 404 Work: Reducing Cost, Increasing Effectiveness.
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- Design consultant and program coordinator for the Institute of Management Accountants Risk Management & Internal Control e-learning series;
- Recipient of the best research paper award from the Association of Chartered Accountants in the U.S. and Lehigh University’s Beidleman Research award;
- Appearing on CNN’s “Maverick of the Morning” show and quoted in media publications including Dow Jones Marketwatch.com, Knowledgeleader.com, CFO.com, The Morning Call, Democrat & Chronicle, Christian Science Monitor, Compliance Week and Treasury & Risk;
- Author of IMA 2006 landmark research study COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices;
- Served or is currently serving a member of the editorial board of the Internal Auditor, the Journal of International Accounting and Taxation, Canadian Institute of Chartered Accountants’ Risk Management and Governance Board, American Accounting Association’s Professionalism and Ethics Committee, National Association of Corporate Director’s Philadelphia Chapter’s Program Advisory Board and Institute of Internal Auditors Professional Issues Committee and International Quality Committee;
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