Frank Bertisch lic.rer.pol. CIA, CRMA, CISA, is Head of Internal Audit at the Coop Group and has been a board member and Vice President of the IIA Switzerland since 2014. He has many years of experience as a specialist and Head of Internal Audit in the financial services and trading sector of listed companies and in a ‘Big 4’ auditing company in the area of assurance / internal audit services. At the Coop Group, Frank Bertisch is responsible for the internal audit function and also acts as ICS coordinator, which includes the conceptual development and organisation of ICS procedures as well as advising the line units. He is a speaker at various universities, Expertsuisse and specialist organisations on the topics of internal audit, risk management and internal control systems. Frank Bertisch is co-author of the article ‘Revision of the Three Lines of Defence Model’ (WEKA - Jahrbuch Finanz- und Rechnungswesen 2021) as well as the position paper ‘Corporate Governance - Verantwortung vernetzt leben’ published in the same year by the University of Applied Sciences Campus Vienna.