Elena joined KPMG in Moscow in 2003. She has a broad experience in internal audit, risk management and business processes re-engineering. Before joining IARCS department Elena had participated in financial audit of oil, gas and energy companies. Project lead for analyze and improving of internal control systems, including development of policies and procedures for regulation of internal controls in main business-processes, project lead for preparing companies to the audit of internal control system to meet the requirements of the Sarbanes-Oxley, project lead of co-sourcing internal audit function, the direct implementation of internal audit procedures, quality control reporting and also the organization, development and implementation of training to evaluate the effectiveness of internal control systems. She also specializes in development of corporate governance procedures, analysis of the effectiveness of the internal audit function, development of the internal audit function, including the development of the charter, organizational structure, personnel policy requirements, and methodologies for internal audit.