About the Author:
Larry E. Rittenberg, PhD, CIA, CPA, has been the Ernst and Young Professor Accounting and Information Systems at the University of Wisconsin for more than 35 years. In 2005, Business & Finance Journal recognized him as, one of the top 50 accounting influencers in the country. In 2007, Risk and Treasury magazine called him, one of the most 100 influential individuals in finance. A recipient of numerous outstanding educator awards and countless publications, Rittenberg s primary teaching focus has been in the area of auditing, especially risk analysis, governance, and control. Serving as accounting department chair for more than a decade, he has been involved in developing strategy for the department. In addition to his academic role, he serves on the Board of Directors, Governance Committee, and Audit Committee of Woodward Inc., a publicly traded corporation. He also has served as a financial advisor to the Audit Committee and Board of Petro China, the largest publicly listed company in China. In 2005, Rittenberg became the chair of COSO The Committee of Sponsoring Organizations of the Treadway Commission, and served as chair until 2009. He continues to serve as Chair Emeritus. Under his leadership, COSO issued guidance on implementing internal control over financial reporting for smaller public companies (July 2006), monitoring the effectiveness of internal control 2009, and fraudulent financial reporting (2010). He also played an instrumental role in the development of COSO s Enterprise Risk Management framework issued in 2004. Rittenberg has also led the organization in developing a strategic plan aimed at providing more timely guidance on internal control, governance, and risk management around the world. Throughout Rittenberg s career, he has been actively involved with The Institute of Internal Auditors IIA and The IIA Research Foundation IIARF. He served as past president of The IIARF and currently serves on its Board of Trustees as an active member. He is a member of The IIA s International Professional Practices Oversight Committee and an integral member of The IIA s Guidance Task Force, which developed the revised definition of internal auditing. He has also served as a guest speaker at numerous conferences in North America and around the world.
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