Eustache EBONDO WA MANDZILA is a Senior/Full Professor of Audit, Internal Control and Corporate Governance at KEDGE BS. He is the academic director of the MSc. Audit and Performance Management and a member of the national jury for the Diploma of Accounting Expertise. He has a PhD in Management Sciences from the University of Paris-Est Créteil, a PhD in Economics and Air Transport Law, a DESS in Finance from the University of Aix-Marseille, and a Specialized Master's Degree (MS) in Audit and Management Control from Toulouse Business School, Eustache EBONDO WA MANDZILA has been a visiting professor at the University of Ottawa (Canada), internal auditor in a bank, consultant in a financial firm, Administrative and Financial Director in a service organization. He is the author and co-author of numerous books and articles published in national and international journals. His research focuses on the control and management systems of organizations, more specifically on the quality of internal and external audit, internal control, organizational governance and tetra-standardization.