Eustache EBONDO WA MANDZILA

Eustache EBONDO WA MANDZILA is a senior lecturer in audit, internal control and organisational governance at KEDGE Business School. He is the founder and academic director of the MSc in Audit and Performance Management, ranked number one in France in the ‘audit and consultancy’ category of the Eduniversal rankings for 2024 and 2025. He is also a member of the national examination board for the Diploma in Chartered Accountancy (DEC). Between 2009 and 2010, he assessed, on behalf of the relevant authorities, applications for exemptions from teaching modules (UE) for the Higher Diploma in Accounting and Management (DSCG) submitted by grandes écoles and universities. He is also a member of doctoral thesis examination boards and co-supervisor of a thesis at CNAM Paris. He holds an HDR (habilitation à diriger des recherches) from the IAE of Aix-en-Provence – Aix-Marseille University, a PhD in Management Sciences from the University of Paris-Est Créteil, and a postgraduate doctorate in the economics and law of air transport. He also holds a DESS in finance, a DESS in air transport and an MS in audit and management control.   He has designed and developed numerous courses in auditing, internal control, risk management, performance management, governance and non-financial accounting. As part of KEDGE’s Grande École Programme (PGE), he has notably created and taught the following courses: ‘Audit and Statutory Audit’, ‘Performance Management’, ‘Costs and Managerial Decision-Making’ and ‘Audit, Internal Control and Enterprise Risk Management’. Within the MSc programmes, he has created and teaches courses including ‘Approaches to and Quality of Financial Auditing in the Age of AI’, ‘Approaches to and Quality of Internal Auditing’, ‘Sustainability Audit’ and ‘Governance, Internal Control and Enterprise Risk Management’. He has also developed the modules ‘Non-financial Accounting’ and ‘Social and Environmental Management Control’. Several of these modules are now incorporated into KEDGE’s programmes and taught by other lecturers. Between 1996 and 2021, he also taught auditing at the Faculty of Economics and Management at the University of the Mediterranean (Aix-Marseille II) and at the Faculty of Applied Economics at the University of Aix-Marseille III, which merged to form Aix-Marseille University. His research focuses on auditing, internal control, governance, risk management and organisational management, as well as sustainability auditing and reporting, tetra-standardisation, the institutional and intercultural dimensions of control, and changes in the auditing profession linked to artificial intelligence. He is the author and co-author of numerous books, book chapters and academic articles published in France and internationally. He has been a visiting professor at the University of Ottawa and has taught in China. He has also led seminars for executives and senior managers in Dubai, Las Palmas, Istanbul and Paris in the fields of audit, internal control and governance. Prior to and alongside his academic career, he worked as an internal auditor, consultant and chief financial officer.