Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function
Corporate Governance: De invloed op de rol, positie en taakopdracht van de internal audit functie
Leen Paape is 51 years young, married to Annette, and has four children, Iris (23), Thomas (22), Amber (10), and Jasper (8). In his ‘spare’ time he likes to read, cook, play the piano, and fitness. Leen is Managing Director and Associate Professor for the Postgraduate Program ‘Internal/Operational Auditing’ at Erasmus University Rotterdam. This is a two-year program that has been awarded (one out of a total of 4 globally) ‘Centre of Internal Auditing Excellence’ by the Institute of Internal Auditors Inc., the international body connecting over 140,000 internal auditors globally. He is also responsible for the ‘accounting information systems’ curriculum of the chartered accountants program. He is a member of the Advisory Panel for the MSc program at Cass Business School in London. Leen also chairs the Program Committee for the IIA International Conference 2007 in Amsterdam. On a part-time basis, Leen is Executive Director for Protiviti Independent Risk Consulting in The Netherlands, and responsible for building the Governance, Risk & Compliance, and Internal Audit practice. After having been Partner within the Advisory practice of PricewaterhouseCoopers for almost a decade, Leen decided upon turning 50 to swap careers. His main focus was the Financial Services industry. During those 10 years Leen has led many projects involving the development of internal audit functions, co-sourced internal audit engagements, Quality Assurance Reviews, building business control frameworks, risk management systems, implementing corporate governance codes like Sarbanes Oxley, Tabaksblat, and the like. He has been member of the Global Internal Audit Leadership Team and chaired the Basel II team in the Netherlands. Previously, he worked for KLM Royal Dutch Airlines for 9 years as Controller, Senior Management Consultant, and Head of Operational Audit. Prior to that Leen signed off annual reports for KMG Klynveld. Leen has an early background in the armed forces. He was educated at the Royal Military Academy at Breda and graduated in 1980. He graduated from the Dutch Institute of Chartered Accountants (RA) in 1984 and he was endorsed to become a Chartered Operational Auditor (RO) in 1996. Since 1999 he is also Certified Internal Auditor (CIA). He is an active member of the Dutch Charter of the Institute of Internal Auditors in the Netherlands (IIA), the Dutch Charter of Chartered Operational Auditors (VRO) and the Dutch Association of Chartered Accountants (Royal NIVRA). He is a sought after chairman for conferences and seminars and a speaker at conferences both nationally and internationally. He published many articles on governance, auditing and risk management.
|Keywords||Asset Specificity, Corporate Governance, Information Asymmetry, Internal Auditing, Position, Role, Scope of Services|
|JEL||Statistical Decision Theory; Operations Research (jel C44), Business Administration and Business Economics; Marketing; Accounting (jel M), Marketing (jel M31)|
|Publisher||Erasmus University Rotterdam , Erasmus Research Institute of Management (ERIM)|
|Sponsor||Erasmus University Rotterdam (EUR) , G.J. van der Pijl RE , H. Commandeur , P.J.F. Groenen , Ph. Wallage RA , R.F. Speklé , Rotterdam School of Management (RSM)|
Paape, L. (2007, June 22). Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function. ERIM Ph.D. Series Research in Management. Erasmus Research Institute of Management (ERIM). Retrieved from http://hdl.handle.net/1765/10417