Audit & Governance Leader
Mukund Manohar
Architecting the future of internal audit — where governance, technology, and real-time risk intelligence converge.
20+
Years in Audit
140+
Countries
9
Certifications
Audit & Governance Leader
Architecting the future of internal audit — where governance, technology, and real-time risk intelligence converge.
About
I am an audit and governance leader with over two decades of experience across investment management, sovereign wealth, international development, and financial services. Currently serving as VP Audit (CAE) and ARCC Secretary at Vision Invest in Riyadh — a Saudi-headquartered infrastructure investment company with ~$95 billion AUM — I lead the transformation of internal audit into a strategic, data-driven assurance function.
My conviction is simple: internal audit should accelerate organisations, not impede them. That means moving from retrospective reviews to real-time, AI-enabled continuous assurance — integrating machine learning, data analytics, and intelligent automation to sense risk as it emerges rather than after the fact.
My career has spanned 140+ countries of assurance oversight, board-level advisory roles, and complex engagements across sovereign wealth, private equity, real estate, public markets, blockchain, and structured finance. I hold an MBA from the Robert H. Smith School of Business, University of Maryland, and am pursuing an Executive Doctorate in Business Administration at École des Ponts Business School, Paris. I hold both a Saudi Premium Residency and Oman Residency.
Oman is home. I grew up there, was schooled there, and it shaped who I am — my values, my work ethic, and my deep appreciation for the region's ambition and potential. Outside the boardroom, I serve as President of the Indian School Muscat Alumni Association, championing scholarship access for students from low-income families — because the same rigour I apply to governance, I apply to community.
Expertise
01
Pioneering the integration of AI, machine learning, and agentic automation into audit — shifting functions from periodic reviews to real-time, continuous risk intelligence and controls monitoring.
02
Deep expertise across sovereign wealth, private equity, public markets, real estate, and external fund managers — designing governance frameworks and board advisory structures for investment environments.
03
Trusted advisor to audit, risk, and compliance committees globally. Experienced in shaping agendas, escalation pathways, assurance reporting, and translating complex risk into clear board-level insight.
04
Audit oversight of ERP systems, data governance, cybersecurity frameworks, and digital transformation — including PDPL/GDPR compliance, AI governance, and cryptocurrency/blockchain risk.
05
Certified Fraud Examiner with experience across FCPA, UK Bribery Act, AML frameworks, SOX Section 404, and cross-border regulatory matters including the SEC and UN Board of Auditors.
06
Designing multi-year audit strategies, quality assurance programmes, data science capabilities, and professional practices frameworks that elevate internal audit maturity and stakeholder trust.
Career
2024 — Present
VP Audit (CAE) & ARCC Secretary
Vision Invest — Riyadh, Kingdom of Saudi Arabia
Head of Audit for the Group, transforming Internal Audit into a strategic, data-driven assurance partner aligned to growth, governance, and value-creation priorities. Secretary to the Audit, Risk and Compliance Committee (ARCC). Executing a 3-year AI-enabled audit strategy covering the full spectrum of audit areas — financial, operational, technology, cybersecurity, asset management, regulatory compliance, and ESG — across the Group and its global portfolio. Overseeing the corporate audit universe and targeted subsidiary engagements, with a rolling risk-based plan that adapts in real time to emerging threats and strategic shifts.
2021 — 2024
Head of Professional Practices, OIAI
UNICEF (Office of Internal Audit & Investigations) — New York, USA
Directed professional practices for UNICEF's global audit function spanning 140+ countries. Pioneered a real-time global risk assessment integrating 30+ data sources and built a BI dashboard for dynamic audit planning. Led audit engagements in blockchain/cryptocurrency and structured finance, including work with the World Bank. Streamlined and strengthened the Internal Quality Assurance Programme, successfully steering the function through an External Quality Assessment (EQA). Authored the function's comprehensive annual report to the UN General Assembly, encompassing the assurance opinion, strategic roadmap, audit results, and KPIs.
2016 — 2021
Senior (Gov. Grade) — Head of International Investments Audit
Oman Investment Authority — Muscat, Oman
Led audit oversight across OIA's international investment portfolio spanning public markets, private equity, real estate, and external fund managers. Designed the Audit Committee Charter, internal audit policies, and a three-year risk-based audit plan. Managed joint audit exercises with sovereign government partners and presented findings to Boards of Directors and Audit Committees of subsidiary entities.
2014 — 2016
Manager — Internal Audit
OSN (Orbit Showtime Network) — Dubai, UAE
Executed internal audit engagements across the MENA region's leading premium pay-TV network. Led Quality Assurance Review readiness and conducted a comprehensive financial assessment of the organisation's long-range business plan.
2006 — 2014
Progressive Roles to Senior Auditor
Legg Mason (now Franklin Templeton) — Baltimore, MD, USA
Eight years at a global asset manager with $730B+ AUM. Tested 400+ key financial, operational, and IT controls globally. Supported SEC investigations related to mutual fund settlement disgorgement, executed SOX 404 compliance, and served as Compliance Officer for an investment advisory subsidiary.
Credentials
Executive Doctorate in Business Administration (DBA)
École des Ponts Business School (ParisTech), Paris, France
In Progress — Expected 2027
Executive Education — Generative AI & Agentic AI with Business Applications
Indian Institute of Management Bangalore (IIM Bangalore)
2026
Master in Artificial Intelligence for Business
Escuela de Negocios Europea de Barcelona / Universidad Isabel I, Spain
2025
Master of Business Administration (MBA)
Robert H. Smith School of Business, University of Maryland, USA
2011
Certificate of Research in Business Administration
International University of Monaco — Completion of Doctoral Research Programme
2022
Bachelor of Science — Financial Economics
University of Maryland Baltimore County, USA
2006
Thought Leadership
Oman's 2026 PPP Pipeline: Stable Revenue, Risk-Sharing and Growth Opportunities for Private Investors
Analysis of Oman's public-private partnership pipeline and the governance and risk-sharing considerations for private sector investors.
Leading the Way: Oman's Dedication to Healthcare Investments and Economic Growth
How investment in healthcare infrastructure drives productivity, employment, and broad-based economic growth in Oman.
Unlocking the Past: A Gateway to Sustainable Economic Growth
How Oman can leverage its five UNESCO World Heritage Sites to build a sustainable tourism industry aligned with Vision 2040.
Unmasking the Secrets of Internal Audit: Highlights from Internal Audit Awareness Month
Practical lessons for internal auditors on curiosity, technology adoption, and delivering value in modern organisations.
Making Tomorrow's History Today: The Importance of Alumni
On the lifelong dividends of alumni engagement — mentorship, scholarships, networking, and communities that outlast graduation.
Community
Beyond the boardroom, I believe professionals in governance have a responsibility to contribute — to the next generation, to the profession, and to the communities that shaped them. Oman gave me my foundation; giving back to it is not optional.
Leading the alumni network of one of Oman's largest schools, raising scholarship funds for students from low-income families and creating pathways for the next generation of talent.
Providing pro bono guidance to non-profit organisations on internal controls, governance frameworks, and risk management practices.
Passionate about initiatives that invest in children's education, welfare, and opportunities — drawing on experience from UNICEF and ongoing community leadership.