Niklaus Studhalter studied business administration and is a certified internal auditor (CIA). He has more than 16 years of professional experience in leading international auditing and consulting firms, where he held various positions, particularly in financial statement auditing and internal auditing. Niklaus Studhalter has been a lecturer at IIA Switzerland for over three years, teaching the modules “Fundamentals of Internal Auditing” and “Ethics in Internal Auditing.” He currently works in the internal audit department of Pilatus Aircraft Ltd. in Stans (NW).