The act of farting though considered extremely disgusting is an act that brings about huge relief for the individual farting. From experience, the act and/or the art of farting can fall into three categorize? The first is probably the most embarrassing especially where the fart catches up with you in public and someone hears that roaring sound and all eyes turn around to find out who it was that did not have the decency to get out of the room to carry out one of nature’s way of relieving the excess gas within your body. The above analogy helps to describe my understanding of Corporate Governance, Risk and Compliance. The book is my personal perspective and experience in setting up the framework and operations of a Governance, Risk and Compliance (GRC) system and aligning the system from being reactive to become proactive in the management of GRC issues.