Competence Center - Prof. Dr. Michèle F. Sutter-Rüdisser Welcome to the Competence Center of Corporate Governance at the Institute of Accounting, Control and Auditing at the University of St.Gallen (HSG). The main emphasis of our work is on Corporate Governance including the research areas Board Governance and Organizational Control. Our teaching and research activities are both interdisciplinary and international in step with actual Swiss board practice. Thereby, we focus on the research of concrete actions of the board of directors as a company’s highest controlling body. In particular, we analyze the possibilities in the optimization of operating processes of the audit committee. Thereby, we concentrate on the collaboration between the board of directors and other relevant functions, such as the internal and external auditing, risk management and compliance in view of their contribution to an effective governance system.