David Handal is a Director in KPMG's Cleveland Information Risk Management Practice. He has 16 years of experience in IT management and business process controls and improvements, both as a consultant and an internal executive. He has been involved with several initiatives including IT Audits (both internal and external), system implementations and conversions, both small and large scale, identifying and implementing business process and system controls, the integration of acquired businesses and separation of divested ones. Prior to joining KPMB, David was the Vice President of IT for a global metals and chemicals manufacturer, and a Manager with Andersen Consulting/Arthur Andersen. He is APICS certified and holds a Masters degree in Industrial and Systems Engineering.

Jai Cullath is a Senior Associate the Risk and Advisory Services Practice of KPMG. Mr. Cullath has over 8 years of extensive experience in Information Systems Audit and Design, Implementation of ERP applications, Business Processes Reengineering, Analysis & Review of Business Process & Building of Financial Systems across varied industries comprising of Manufacturing, Services, Governmental and Banking. Mr. Cullath areas of emphasis have extensively encompassed business process internal control reviews and information system security reviews with a number of fortune 500 companies. Mr. Cullath Received a Masters Degree in Computer Science from Indian Institute of Technology (IIT), India .

Eric E. Cohen is the Global XBRL Technical Leader for PricewaterhouseCoopers. The immediate past chair of XBRL US and the current chair of the XBRL GL Working Group, Mr. Cohen is active in the global XBRL community and works closely with other related organizations, such as OASIS, W3C, OECD and UN/CEFACT. He is currently working with security experts, regulators and the accounting profession internationally to consider the use of digital signatures and other security standards to enable the trusted, transparent and transportable future of business reporting and is a listed contributor to the W3C "XML Encryption Syntax and Processing" Recommendation. Named one of the "Top 100 Most Influential CPAs" by CPA Magazine, Mr. Cohen has written and contributed to a number of books, is widely published, and is a frequent speaker internationally on topics related to XML, XBRL, Web Services, Continuous Auditing, Data Level Assurance and Security.

Tom Higginbotham has been with Microsoft since 2001 and came to the organization as a result of the acquisition of Great Plains Software. He came to Great Plains in 2000 as a result of the Solomon Software acquisition and had been with Solomon Software since 1986. He has had numerous roles over the years in application development, product management, and pre-sales consulting. His key areas of focus are the platforms, portal technologies, and integration/customization architectures of Microsoft Business Solutions. Tom is an MCSE as well as a Certified Public Accountant (CPA) and holds both Bachelor of Science and Masters degrees in Business Administration from Bowling Green State University .

Amelia Phillips is the author of Guide to Computer Forensics and Investigations. An MIT graduate, she has over 20 years of experience in industry and teaching. She has done extensive work in forensic computing and has received Federal and NSF grants to train college students and law enforcement professionals on such topics as Securing Electronic Evidence at a Crime Scene, Managing a Computer Forensics Investigation, and Technical Aspects of Computer Forensics. Besides being a Fulbright Scholar, she has worked for NASA as an Engineer and has had affiliations with Seattle University and the University of Washington .