Leif Christensen (LC) is a state authorized auditor and has from 1983 worked as an accountant and consultant, including 15 years as a PwC partner. LC has also worked as a lecturer at CBS for more than 10 years, with the main focus on risk management and audit. LC began in 2013 a research project on the optimization of internal controls. The project includes a multiple case study of the relationship between auditor’s impact on business decisions related to scope and number of internal controls.
Leif Christensen / Quality of Information : The Role of Internal Controls and Materiality. Frederiksberg 2016, 180 s. (PhD series, Nr. 30.2016)
Leif Christensen / Risk Assessment and Internal Control Activities : To What Extent How and Why do Internal Control Audit Affect Internal Controls . Paper presented at The 13th European Academic Conference on Internal Audit and Corporate Governance, 2015