control, and governance
Ask the Experts Contributing Editors
MICHAEL D. MARINACCIO, CIA, is principal of MDM Consulting in Hartford, Conn. He has more than 25 years' experience in internal auditing, IT, operations, and consulting. He has been a chief audit executive and involved with internal audit department start-ups in life sciences, energy, and consumer goods companies.
DENNIS L. MCGUFFIE, CPA, is vice president, audit services, for Tenet Healthcare Corp., a publicly-traded operator of acute care hospitals and numerous other health-care related businesses in 12 U.S. states. After beginning his career in public accounting, he joined American Medical International (now Tenet) as a regional accounting supervisor. He subsequently assisted with the organization and management of the company's internal audit function and left in 1999 to become vice president, audit services, with the former Triad Hospitals Inc. He returned to Tenet in late 2007.