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Enterprise risk management and Sarbanes-Oxley law must be integrated to facilitate internal and external accounting audit practice to meet the demands of modern business practice. Litigation is costly and failure to comply with the laws governing financial statement preparation and reporting can lead to substantial financial losses for the corporation and subject corporate leadership to criminal prosecution and civil lawsuits.

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Dr. Ron Spicer is a professor of Accounting and finance and has served as department chair of business at Colorado Technical University since 2008. Ron has a PhD in Finance, master degrees in operations management and organizational management and is in the process of completing a DBA in Accounting. Ron has 20+ years of management experience.

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