Sheila Shanker, CPA, MBA is a consultant with 15 years of experience, including internal controls, SOX, teaching, and consulting. Her main industry expertise is in the non-profit sector. Her articles have been published on national magazines such as "Journal of Accountancy", "Architecture Business and Economics" and "Veterinary Economics". She is based in Culver City, sunny California. You can reach her through her website www.webshanker.com.