CFO ADVANCED CERTIFICATION

Moving past year 1: Developing the processes for on-going compliance
Kathryn Constantopoulos

How to standardize documentation for internal controls
Darren M. Jones

Testing and evaluating entity-level controls
Marcus Guenther

Preventing fraud and protecting the whistle-blower
Monique J. Deguire

Disclosure controls and due diligence defense for civil liability
Brian Ludmer

Marcus Guenther, Vice-President, FocusROI, Mr. Guenther is a vice-president of FocusROI Inc., a company that provides orientation, planning and training services with regard to internal control certifications. Mr. Guenther is a Chartered Accountant and holds a Bachelor of Commerce from the University of Toronto, as well as Masters in Business Administration degree from Wilfrid Laurier University.

Marcus works with corporations and accounting firms to improve their corporate governance, workflow, use of automation tools and internal control. More recently, Marcus has specialized on CEO/CFO Certification as required by the Sarbanes-Oxley Act. Prior to joining FocusROI, he was a Senior Audit and Assurance Manager at BDO Dunwoody LLP, where he was responsible for audit, tax and accounting engagements for clients ranging from municipal government, manufacturing, high-tech to distribution. During his career, Marcus also spent several years working for a large multinational automotive parts manufacturer as the Manager of Financial Reporting.

He is the co-author of the CICA Professional Engagement Manual and has written several technical articles.

Monique Deguire is Director of Internal Audit for Centerra Gold Inc., a growth-oriented Canadian based gold mining company and the largest Western-based producer in Central Asia and the former Soviet Union. Monique has over twenty-five years of experience in internal audit, external audit and financial management. She previously led the Internal Audit functions of Sears Canada, SMK Speedy International and Guardian Insurance. In addition to having responsibility for detailed audits across North America and Europe, Monique has selected and implemented various audit tools and methodologies, designed and presented training courses, started up an Internal Audit function in Europe and led a successful project in France to manage the inventory of over 300 retail units.

Brian Ludmer's practice focuses on corporate and securities law. He has extensive experience in advising public, private and not-forprofit corporations in Canada. As well, he is advisor to leading public corporations on the legal and compliance aspects of continuous disclosure practices, particularly as it relates to MD&A reporting and the certification process.

Hubert Huang, is a Senior Manager with Protiviti in the Business Risk practice, focusing on governance, internal controls, and performance improvement. Mr. Huang has a wide range of experience in consulting and project management. He has helped companies realize business value through strategy development, process improvement, and technology implementation, in relation to internal controls/processes and performance management. Mr. Huang has also assisted companies in their Sarbanes-Oxley and Bill 198 compliance efforts. These initiatives include the development and implementation of internal control and disclosure frameworks, fi- nancial reporting processes, and risk assessment methodologies. Hubert was previously a member of PricewaterhouseCoopers' Assurance and Business Advisory Services practice, as well as PwC Consulting (which later became IBM Business Consulting Services). Mr. Huang is a Chartered Accountant and received his Master of Accounting from the University of Waterloo.

Kathryn Constantopoulos, CA, CIA, is a Partner in the Toronto Office of Deloitte & Touche, specializing in internal audit and risk management services and CEO-CFO certification. She has 11 years experience in executing internal audit services and business risk and control assessments for a variety of organizations and processes. Kathryn has had experience working with clients in financial services, manufacturing industries and government and has facilitated many risk assessment workshops for internal audit plan development, strategic planning and entity-level and processlevel risk management purposes.

Mark Woodruff is an Associate Partner with KPMG LLP's International Corporate Tax Services practice, located in Toronto. He provides tax advice to a broad range of corporations covering both Canadian domestic and international tax matters. He has advised on mergers & acquisitions, corporate recovery, tax provision and tax operations improvement. Mark leads KPMG's Tax Risk Advisory Services practice in Canada. Mark has worked on several tax risk advisory engagements including some of Canada's largest corporations. He has over 25 years of tax experience in both public practice and in industry where he held the position as Director, Taxation for Laidlaw Inc., a Canadian based multinational. Mark is a member of the Institute of Chartered Accountants of Ontario, the Canadian Tax Foundation and the International Fiscal Association.

Darren Jones is the Associate Director in the Canadian Technology Risk Consulting practice for Protiviti. Darren has more than 17 years of experience in information technology and business risk management services. He specializes in risk identification, assessment, and control design within technology processes and environments. He has led efforts in information security, business continuity planning, and IT process improvement for organizations around the world, with a particular focus on organizations in the financial services, capital markets, media and telecommunications industries.

Darren's experience prior to Protiviti includes organizations as diverse as the TSX , Ernst & Young, Mutual Life of Canada, Anvil Security Technologies and the Ontario Provincial Government.