Halis Kiral is an associated professor at the Social Sciences University of Ankara in Turkey. He is also Head of Audit and Risk Management Department and Director of Center for Audit and Risk Management (ASBÜDRM) at the ASBU. He was a visiting scholar in Duke Center for International Development (DCID) for the 2017-2018 academic year. He has also worked in the Ministry of Finance of Turkey as a state budget expert, public finance expert, head of the department of Central Harmonization for Internal Audit, and head of the Budget Policy Department. He wrote a number of articles, books and book chapters on topics such as public finance, public financial management and control, specifically internal audit and risk management, public budgeting, and applied economics.

Gökhan Yilmaz is a Partner at PwC Türkiye and currently leads the firm’s Forensic, Financial Crime, and Compliance services. With more than 25 years of experience across global banks and consulting environments, he specializes in ethics, compliance, fraud investigations, internal audit, data analytics, and risk management. He holds a Bachelor’s degree in Business Administration from Marmara University, where he also earned a PhD in Accounting and Finance, focusing his doctoral research on the detection and prevention of fraud using big data analytics. In addition, he completed a master’s thesis on computer-assisted audit techniques and holds a second master’s degree in Forensic Sciences from Üsküdar University. Dr. Yilmaz is an active board member of the Association of Certified Fraud Examiners (ACFE) Turkey Chapter and the Ethics and Reputation Society. As a recognized professional and educator, he frequently delivers training and contributes to academic and industry research. He holds several prominent certifications including CFE, CIA, CISA, CPA, CCSA, and CRMA, reflecting his multidisciplinary expertise and commitment to the profession.