Brian Hayes is the Partner who leads Moore’s Governance, Risk and Assurance team, which involves both internal audit and consulting clients.Brian specialises in credit union consulting work and has advised over 120 credit unions over the past 5 years on a wide range of consulting projects. Brian is a both a Chartered Accountant and a Chartered Internal Auditor. In the ordinary course of Brian’s work, he would typically review the following:• Strategic planning frameworks• Risk management frameworks • ICT Internal Controls • Operating internal control frameworks• Financial Reporting and management reporting • Governance processes• Procurement • Treasury management • Asset quality