Audrey Gramling

Audrey A. Gramling, Ph.D., CPA, CIA, University of Arizona; M.P.A., Georgia State University; B.B.A., University of Toledo; Member, American Accounting Association, Institute of Internal Auditors; Task Force Member of the COSO Project on Monitoring Controls; served as an Academic Accounting Fellow in the Office of the Chief Accountant, U.S. Securities and Exchange Commission; has held faculty positions at the University of Illinois at Urbana-Champaign, Wake Forest University, and Georgia State University; serves as a Research Fellow of the ERM Initiative at North Carolina State University. Dr. Gramling teaches executive training courses for banks, public accounting firms, and audit committees. She has made numerous presentations on Internal Control Reporting and Auditing Requirements Under Sarbanes-Oxley including presentations to public companies, Georgia State University's Center for Enterprise Risk Management and Assurance Services, and Georgia Society of CPAs. Dr. Gramling conducts research related to both internal and external auditing issues, including external auditor independence, internal control reporting, and factors affecting the market for audit services. Dr. Gramling's research has been published in academic and professional journals including Contemporary Accounting Research; Journal of Accounting Research; Auditing: A Journal of Practice and Theory; Accounting Horizons; Journal of Accounting, Auditing & Finance; Journal of Accounting Literature; Internal Auditing; and Issues in Accounting Education.