Laurent Gaspoz

Geneva (GE | CH) | Swiss nationality | laurent_gaspoz@hotmail.com | linkedin.com/in/laurent-gaspoz

PROFILE

Certified Internal Auditor (CIA) and Certified Fraud Examiner (CFE) with 25+ years of experience in internal control, audit, governance, risk management and finance across international, industrial and highly regulated organizations. Proven track record designing and assessing frameworks based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control framework, the Sarbanes-Oxley Act (SOX) and the Swiss Internal Control System (ICS): risk maps, risk-and-control matrices, key controls, design and effectiveness testing, evidence and remediation. Leadership of teams and coordination with Finance, Risk, Compliance, IT, internal audit, external auditors and governance bodies. Contribution to data analytics, automation and artificial intelligence, with a Controls by Design approach.

PROFESSIONAL EXPERIENCE

Professional immersion — Digital transformation, AI and citizen development

June 2026 – Present

Digitalizers, Geneva, Switzerland

Develop a Fraud Risk Intelligence prototype combining automation, web applications, databases and cloud deployment.
Experiment with data and synthesis workflows to strengthen traceability, evidence quality and decision usefulness.
Build skills in generative artificial intelligence tools, documentation, quality control and digital productivity.

Head of Internal Audit / Chief Audit Executive

March 2024 – April 2025

Geneva Home Care Institution (IMAD), Geneva, Switzerland — public institution

Lead an independent function reporting to the Audit Committee and assess governance, internal control, compliance, IT, HR, ethics and fraud.
Define a risk-based strategy, a charter, a manual, methodologies, evaluation criteria and decision-oriented executive reporting.
Structure recommendation follow-up and coordinate internal resources, co-sourcing, targeted outsourcing and collaboration with external auditors.

Lead Internal Auditor / Senior Manager

December 2015 – February 2024

International Committee of the Red Cross (ICRC), Geneva, Switzerland

Lead strategic, operational, financial, compliance, governance and continuity audit assignments across 80+ countries.
Develop risk-and-control matrices, work programs, evaluation criteria, evidence requirements, reporting templates and action-follow-up practices.
Coordinate multicultural teams and Finance, Risk, Compliance, IT, Legal, Security and Operations functions within a three lines approach.

Senior Auditor in charge for Europe and Asia

February 2011 – October 2014

MeadWestvaco, Geneva, Switzerland

Develop a standardized COSO-based risk assessment methodology and manage a three-year audit plan across Europe, Asia and the Middle East.
Conduct SOX, financial, operational, compliance and critical industrial process audits in the United States, Europe and Asia.
Assess key controls over financial reporting, treasury, tax, procurement, outsourcing and post-acquisition integration, then follow up on corrective actions.

Head of Enterprise Risk Audit

June 2004 – January 2010

Richemont International SA, Geneva, Switzerland

Implement a methodology linking objectives, critical processes, risks, key controls, test scripts, expected evidence and audit coverage priorities.
Support the global controls assessment and the Swiss Internal Control System (ICS); oversee testing, documentation, a fraud detection/prevention program and the fraud risk map.

Senior Global Auditor

January 2000 – February 2004

Agilent Technologies, Geneva and London

Coordinate the Sarbanes-Oxley Act (SOX) methodology group-wide to assess financial risks and strengthen management controls.
Conduct financial, operational and enterprise resource planning (ERP: Oracle, Siebel) audits, test design and operating effectiveness, document controls and follow up on remediation.

Additional leadership and finance experience

1996 – 2015

Flyback / Safedrop; Snowide / K&G; Hewlett-Packard — Geneva and London

Hold Chief Financial Officer (CFO) and Chairman/CEO responsibilities; at Hewlett-Packard, standardize planning, financial analyses, indicators and management arbitrations across 18 countries.

KEY SKILLS

Internal control architecture : COSO Internal Control, Swiss Internal Control System (ICS), SOX, Internal Control over Financial Reporting (ICFR), frameworks and risk-and-control matrices.

Process & risk mapping : objectives, critical processes, inherent and residual risks, key controls, accountabilities, test scripts and expected evidence.

Assessment & remediation : design and operating-effectiveness testing, exception management, root-cause analysis, recommendations, deadlines and implementation evidence.

Financial & operational controls : financial reporting, treasury, tax, procurement, outsourcing, post-acquisition, industrial processes and ERP controls.

Governance & coordination : three lines model, Finance, Risk, Compliance, IT, internal audit, external auditors, Audit Committee and Executive Management.

Indicators & reporting : key performance indicators (KPI) and key risk indicators (KRI), dashboards, thresholds, trends, deficiency tracking and executive reporting.

IT, data & automation : SAP FICO/MM, Oracle, JDE, Siebel, advanced Excel, data analytics, digital workflows, generative AI and Controls by Design.

Leadership & transformation : team leadership, co-sourcing, outsourcing, workshops, skills transfer, process simplification and control culture.

EDUCATION

Master of Business Administration (MBA) with distinction, University of Hull, England, 1995.
Diploma in Management Studies with merit, University of Portsmouth, England, 1994.
Bachelor in Business Administration, International American University, Switzerland, 1993.

CERTIFICATIONS

Certificate – Board of Directors, International Institute for Management Development (IMD), 2025.
Internal Audit Quality Assessment accreditation, The Institute of Internal Auditors (IIA), 2024.
Certified Internal Auditor (CIA), 2022.
Business Analytics for Leaders certification, IMD, 2019.
Certified Fraud Examiner (CFE), 2012.

LANGUAGES

French — Native

English — Fluent, international professional environment

Spanish — Intermediate

German — Basic school-level knowledge

PROFESSIONAL COMMITMENTS AND INTERESTS

Chairman of the Housing Committee, Real-Estate Foundation: local governance, case analysis, confidentiality and collegial decision-making.
Professional interests: internal control, governance, data analytics, responsible artificial intelligence, digital transformation and operational excellence.