About the Author Robert Moeller is an expert and consultant specializing in compliance issues and internal controls. He has led teams to help organizations achieve Sarbanes-Oxley compliance and also is the author of several books including Sarbanes-Oxley and the New Internal Auditing Rules and Brink’s Modern Internal Auditing, 6th Edition, both published by Wiley. Moeller has an MBA in finance from the University of Chicago and has accumulated a wide range of professional certifications including the CPA, CISA, PMP and CISSP.