Norman Marks, CPA, CRMA is Vice President, Evangelist at SAP, focusing on governance, risk management, internal audit, compliance, enterprise performance, and the value of information. Prior to Business Objects’ acquisition by SAP, he was their Vice President of Internal Audit responsible for internal auditing, risk management, the Sarbanes-Oxley Section 404 (SOX) program, and license compliance. Norman has been chief audit executive of major global corporations since 1990, and is a globally-recognized thought leader in the professions of internal auditing and risk management. He is the author of the Institute of Internal Auditors’ “Minimize Costs & Increase the Value of Your Sarbanes-Oxley 404 Program”, described as “the best Sarbanes-Oxley 404 guide out there for management”. He has been honored as a Fellow of the Open Compliance and Ethics Group, and as an Honorary Fellow of the Institute of Risk Management.