K. M. Zahirul QUAYUM, an affiliate of ACCA, has mingled his experience by attaining degrees in both Business and Development Economics. A graduate from IBA of Dhaka University, he has a quite handful experience of working with Banking and Telecom Sectors in Bangladesh. He has expedited his experience as an Internal Auditor of Telekom Malaysia widely known as AKTEL, where he passed one year as senior team member of Group Internal Audit. His job responsibilities were to report to Board Audit Committee about Enterprise Risk Management (ERM) and Internal Control benchmarking COSO framework and CSA to provide thought leadership. Then he pursued his ACCA qualification from UK where he worked for a London Based Audit Firm named Ahmad & Co. Back in home, he further explored the discipline of Development Economics by pursuing his Masters in Development Studies from Dhaka University