The "structured doer" with some 20 years' professional experience in the Swiss banking sector, he combines expertise with experience in various specialist and management functions - both in operations (Run the Bank) and in numerous projects (Change the Bank).

He also knows the banking business from all perspectives of the "Three Lines of Defence":

• As a 1st line decision maker,
• as a risk controller in the 2nd line and
• as an audit manager in the 3rd line.

His experience in different risk categories has given him a keen sense of the neuralgic interfaces - for example, between the front and back office or in IT auditing. On this basis, he provides practical tips and tricks for internal audit and the associated audit procedures.

Emanuel has methodological and didactic training and many years of experience as a speaker. This enables him to bring 'dry' theory based on the IIA Standards (CIA & CRMA) to life with practical episodes from the 'sewing box' - thus enabling entertaining seminars for audit practitioners.