Initiatiefnemers is an initiative of ESAA and ACS.

The Initiators, Jan Otten, Leen Paape and Ron de Korte are Secretary, Chair and Financial Officer of the Foundation "Stichting".  Its purpose is to fund academic research and make the results accessible to practitioners, thereby fostering professional development in the field of (internal) auditing."

Jan H. M. Otten (1955)
Managing partner at ACS

Positions held
1980 – 1982 Research staff member at the Institute of Applied Sociology  
1982 – 1986 Research staff member in the School of Labour and Organisational Psychology at Nijmegen Catholic University
1986 – 1994 Senior management consultant at KPMG
1993 – 2002 Lecturer at post-graduate level programmes in information sciences, management control at operational auditing at Hogeschool Brabant     
1993 – 1996 Lecturer in Operational Auditing at Erasmus University Rotterdam   
1994 – present Managing partner at Auditing & Consulting Services (ACS),  Driebergen, Netherlands
1996 – 1997 Lecturer in Operational Auditing at University of Amsterdam    
2005 – 2007 Acting head of Internal Audit at Prorail     
2007  Acting head of Internal Audit at PGGM   

Educational background
1976 – 1982 Majored in Industrial and Organisational Psychology at Catholic University Nijmegen)
1990 – 1992 Business Management at IBO Zeist

Work experience
Even during his university studies, he worked as a research staff member. He maintained that position in the School of Industrial and Organisational Psychology at the Catholic University Nijmegen for four years after his graduation. In addition to doing scientific research into the quality of labour, he also lectured about internal organisation, process organisation and system analysis.

The next step in his career was as a consultant at KPMG Management Consultants. As a member of the Administrative Management advisory group, he focussed in particular on business process redesign, the organisation of management control frameworks and the function of the internal/operational audit.

He co-authored the book ‘Kwaliteit van Administratieve Dienstverlening’ (Quality of Administrative Services), which includes a control model that is used by many operational auditors. He has always been active as a teacher either at a hogeschool (university of professional education) or an academic university. Both at Hogeschool Brabant and in the postgraduate courses of Erasmus University Rotterdam and the University of Amsterdam, he passed on his knowledge and experience in the field of operational auditing to a large student body. In recent years, he has taught research methodology for internal/operational auditors at Erasmus University Rotterdam, where he has also been responsible for the compliance & integrity and risk management modules.

In his many assignments he has always focussed on both content and change aspects. The following themes are central to these assignments:
• Management control
• Operational and internal auditing
• Control self-assessment
• Risk management
• Organisational change
• Interim head of Internal Audit departments

He has also conducted audits and research on behalf of clients. This usually involves complex research issues.

Other positions and memberships
• Lecturer in Internal/Operational Auditing at Erasmus University Rotterdam
•  Teacher at various training institutes (including NIVRA/VERA, FOCUS, Euroforum) on operational auditing, use of research models, auditing skills and compliance/integrity auditing) 
• Orde van Organisatiekundigen en –adviseurs (Order of Organisational Experts and Consultants, OOA)
• Nederlands Mediation Instituut (Netherlands Mediation Institute)

He is co-founder of and

Has written many professional articles, many of which can be found on the audit knowledge site Acces to this site will be granted upon request.

Leen Paape (1956)
Managing Director of NIVRA Nyenrode School of Accountancy & Controlling Professor of Accounting Information Systems at Business University Nyenrode

Positions held
1975 - 1986 Koninklijke Land- en Luchtmacht 
1986 - 1988 KPMG Klynveld
1988 – 1996 KLM NV
1996 – 2007 Managing Director for the Postgraduate Program Internal/Operational Auditing at Erasmus University Rotterdam
1997 – 2006 Partner within the Advisory practice of PricewaterhouseCoopers (PwC)
2007 - 2008 Executive Director for Protiviti Independent Risk Consulting
2008 Managing Director of NIVRA Nyenrode School of Accountancy & Controlling

Educational background
Royal Military Academy, Breda
Royal NIVRA (RA)
Chartered Operational Auditor (RO)
Certified Internal Auditor, IIA Inc (CIA)
PhD Erasmus University Rotterdam

Work experience
Leen is now the Managing Director Director of NIVRA Nyenrode School of Accountancy & Controlling. This school is the market leader for the education of both chartered accountants and chartered controllers. It serves over 3,000 students and provides also many executive programs.

Leen has extensive experience in developing and providing training for internal auditors both national and international. 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. Leen earned his PhD on a study of corporate governance and the impact on internal auditing.

During his 10 years at PwC, Leen has led many projects involving the development of business control frameworks, risk management systems, risk and control studies, implementing corporate governance codes like Sarbanes Oxley, Tabaksblat, and others. He has been member of the Global Internal Audit Leadership Team and chaired the Basel II team in the Netherlands.

Prior to joining PwC, Leen had 9 years experience within KLM Royal Dutch Airlines. Most recently he managed the internal audit staff (financial audit) responsible for the world-wide audit of establishments and subsidiaries. Before that he developed the newly introduced Operational Audit function, responsible for the audit of all operational, support and strategic processes of the company. During his stay within Internal Audit, he was also deputy Chief Internal Auditor.

He joined KLM as a Controller for the KLM Pension Funds, one of the largest funds in the Netherlands with total assets of € 5 billion. He was responsible for the accounting, automation and controlling department. Subsequently he got involved in the major restructuring of the company as a senior management consultant. He led projects as drafting the guiding principles for controlling KLM, the revision of the business planning process, the set up of the Operations Division, the turnaround of the controlling department and the restructuring of the audit function.

Other functions and memberships
• Member of the Advisory Panel for the MSc program at Cass Business School in London
• Member of the Dutch Charter of the Institute of Internal Auditors in the Netherlands (IIA) Member of the Dutch Charter of Chartered Operational Auditors (VRO)
• Member of the Dutch Association of Chartered Accountants (Royal NIVRA)

He is co-founder of

Leen wrote many publications. The most important ones can be found at the knowledge site

Ronald de Korte (1961)
Managing partner at ACS
Director of post-initial training programmes in Internal/Operational Auditing
Lecturer of Auditing specialised in IT Audit training programme
PhD candidate conducting research into government audit services

Positions held
1981 – 1995 Registered Accountant (deputy director) and Certified Information Systems Auditor at Ernst & Young (formerly Moret Ernst & Young)
1995 – 1999 Head of EDP and Operational Audit Department
1999 – 2001 Acting Director of the Internal Audit Department of the National     Dutch Railways
2002 – 2007 Network partner at ACS in Driebergen, Netherlands.

Educational background
1981 – 1991 University-level Accountancy studies at NIVRA (Netherlands Institute of Registered Accountants)
1991 – 1993 Postgraduate studies in EDP auditing at Amsterdam Free University

Work experience
- Conducts audit-related assignments, mostly geared towards the development of audit services, audit tools and management.  
- Conducts audits and research commissioned by clients. The research in question is often complex, and clients come from various sectors. As to commercial services, the clients include banks, insurance companies and pension funds.
- Carried out assignments for government-related organisations.For a starting telecom company, he focused on achieving a healthy balance between growth and continuity, based on a practical command of IT and work processes.This was based on practical experience with a comparable situation at a newly established bank.
- At the Dutch National Railways, he was closely involved in an improvement programme covering all divisions of the company, a restructuring of key sections of IT support activities and the introduction and practical combination of quality control programmes.
- He also helped to enhance the efficiency and customer focus of audit services across a broad spectrum of organisations, through courses, practical training and coaching. Emphasis lies on audit methodology and the application of frameworks.
- As ‘trusted advisor’ to the Board of Directors, he played an active role in a major innovation and IT implementation programme at a medium-sized bank. 
- Management advisor for restructuring projects at a major municipal audit department, institutions of higher learning and a government ministry audit department.
Other functions and memberships
• Lecturer of Auditing at the IT Auditing programme of Erasmus University Rotterdam
• Lecturer in financial controlling at the University of Groningen
• Chairman of NlvRA-veritas (Netherlands Institute of Registered Accountants)
• Member of IIA steering committee (Institute of Internal Auditors)
• Member of think tank and steering committee of NOREA (Professional Association of IT Auditors in the Netherlands)
• Organiser of VERA/NOREA annual seminar ‘Update on ICT and control’
• Member of Netherlands Institute of Registered Accountants (NIvRA, RA title)
• Member of the professional association of IT auditors (NOREA, RE title)
• Member of Association of Registered Internal Auditors (VRO, RO title)
• Member of Netherlands Chapter of Institute of Internal Auditors (IIA, CIA title)
• Co-founder of and

Has written many professional articles, many of which can be found on the audit knowledge site Access to this site will be granted upon request. 


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