I joined KPMG in 1996. I have extensive experience in financial audits, including group audits and audits of listed companies, in the Industrial, Consumer, and Telecommunication markets (predominantly in accordance with IFRS and US GAAP). Furthermore, I have gained extensive theoretical and practical experience in the audit of internal controls over financial reporting, including first-year implementations of Sarbanes Oxley Act section 404 (top-down risk assessment).