Kathleen Aton-Osias is a senior audit officer of the Asian Development Bank’s (ADB) Office of the Auditor General (OAG). Kate has institutional knowledge and international experience in auditing/reviewing: (i) private sector operations; (ii) treasury operations; and (iii) risk management operations. Kate has 14 years of experience in audit, accounting and financial reporting. She started her career as an external auditor specializing in the banking sector at Laya Mananghaya and Co., a leading audit and business advisory firm in the Philippines, and a member of KPMG, one of the largest professional services companies in the world. Kate is a Certified Public Accountant, a William Smith Awardee Certified Internal Auditor, and an IIA-certified External Quality Assessor. She has taught in the Philippine Chapter of the Institute of Internal Auditors (IIA). Kate currently leads the Professional Development Working Group in OAG, which was tasked to create OAG’s Competency Framework back in 2015.