Nikolaos P. Dounis (BBA, Msc, PhD) is a Senior Internal Auditor at Cosmote Mobile Telecommunications S.A. at Athens, Greece. Prior to joining Cosmote he was at PriceWaterhouseCoopers, Athens, Greece working as internal audit consultant. His Master's and PhD degrees were awarded at Cass Business School, City University, London. His main research areas are internal auditing, risk management and corporste governance and his working experience is mainly in Sarbanes- Oxley compliance projects and operational audits. In 2005, he received a PhD colloquium award for distinctive performance and best presentation at the Third European Academic Conference in Internal Auditing & Corporate Governance by the IIA - UK & Ireland.