Paul J. Sobel, CPA, CIA, has 30 years of auditing experience at four Fortune 500 companies and a major international public accounting firm. He is currently Vice-President, Internal Audit, for Mirant Corporation, an energy company based in Atlanta, Georgia. He is a frequent speaker on ERM topics at conferences around the country and has achieved Distinguished Faculty honors as an instructor of seminars for the Institute of Internal Auditors. He was active in firm-wide initiatives, including the development of the firm's risk assessment methodology and training. Mr. Sobel's career also included the Audit Director position at Harcourt Brace publishers, in Orlando, Florida, and the… International Audit Manager position with PepsiCo, based in Purchase, New York. He is a graduate of Washington University, in St. Louis, Missouri, and is active in the Institute of Internal Auditors (IIA). He currently serves a President of the IIA Research Foundation and sits on the IIA's international board of directors. He has also been appointed to the PCAOB's Standing Advisory Group.