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[Music] hello and thanks for joining us today for aci learnings audit webinar have a question use the go to webinar question box and we will answer as many as we can at the end now lets get started [Music] hello and welcome to the aci learnings webinar series im so glad you joined us today today our presenter robert clark will be speaking on the code of ethics for auditors identify apply and report alongside dr hernan murdoch aci learning audit instructor robert clark is a nationally recognized industry expert in ethics compliance and internal audit with over 30 years in the industry he currently serves as the university chief compliance officer and chief audit executive at howard university he holds professional designations as a certified internal auditor certified compliance and ethics professional and certified business manager now dr hernan murdoch speaks at conferences in the u.s and abroad and is the author of numerous articles and books on a variety of topics including inter