Europe: Bigger Picture - Collaborating across borders

Bettina Cassegrain (moderator), Global Director, Professional Standards and Sustainability Assurance, HLB International
Initially a UK chartered accountant and expert-comptable/commissaire aux comptes in France, Bettina has focused on international outreach activities since 2017. She has developed a pragmatic approach to improving audit quality and training within HLB International (the 8th largest global network of accounting and audit firms) and leads global awareness initiatives worldwide.

A key area of Bettina’s work with various regions is the active identification and promotion of young talent. This includes mentoring and guiding colleagues on their career paths toward partnership, leading women-focused networking activities, and advocating for female leadership at conferences worldwide. For her work in this field, she was recognized as one of the TOP 50 Women in Accounting of 2023. In 2024, she was named among the "100 qui comptent", a ranking developed by the editorial staff of Le Monde du Chiffre which rewards 100 key players in the accounting profession in France for their exceptional commitment, dynamic outlook and spirit of innovation.

In 2023, Bettina became actively involved in the field of sustainability. She is registered as a sustainability auditor in France and has led HLB’s project to develop an international methodology for sustainability assurance. She has also been involved in the creation of sustainability related training material, most notably e-learning modules on IFRS S1 & S2 for the Universidad para la Cooperación Internacional in Costa Rica.

Bettina is a regular speaker on auditing, business development, and practice management at national and international events. She also regularly appears on television, radio, and in the print media. Since 2020, Bettina has been a guest lecturer at EM Normandie Business School on topics such as organizational development and change, public speaking, and intercultural management.

Ben Cowley, Regional Head of Internal Audit for EMEA & APAC, Netflix BV
Ben is currently the Regional Head of Internal Audit for EMEA & APAC at Netflix, where he leads the development and implementation of internal audit programs across the territories. With nearly two decades of international experience spanning internal audit, external audit, and advisory roles, Ben has worked with organizations of all sizes—from pre-IPO startups to Fortune 100 companies. He has managed teams and projects across Europe, North America, and Asia-Pacific, gaining a deep appreciation for working within different business cultures and regulatory environments. Ben is a Chartered Accountant (ICAEW) and Certified Information Systems Auditor (CISA), and is actively involved in professional associations and thought leadership within the governance and risk management community. 

Tracy Staines, Inspector General, Global Fund

Tracy Staines is a seasoned executive with a significant track record in leading and driving strategic organizational change in the not-for-profit, public and private sectors. She brings 25 years of multi-sectoral experience in audit and risk management, including 12 years driving and leading change at the Global Fund. She led the Audit Unit between 2015-2020 and was appointed as Inspector General by the Global Fund Board in December 2020 with responsibility for 60 FTE.

Prior to joining the Global Fund, Tracy led audit and investigations teams at one of Europe’s largest banks and the UK Civil Service. She began her career with Deloitte, the largest professional services firm in the world, in London and Sydney.

She is a Fellow of the Institute of Chartered Accountants in England and Wales, a Chartered Internal Auditor and a qualified member of the Chartered Institute for Securities and Investments.

Tracy currently holds two non-executive positions in the public and not-for-profit sectors.ibus mollitia totam enim officiis!

Andreas Theocharides, Commercial Retail Director, PepsiCo (Greece) International

Andreas is the Commercial Director of Organized Trade for Greece since October 2023. PepsiCo International is the world's second-largest food and beverage business based on net revenue, profit, and market capitalization. He joined PepsiCo (Cyprus) since June 2020,  as a Director and CFO. Andreas graduated from Manchester Metropolitan University, United Kingdom, with a BA (High Honors) in Accounting and Finance and held the professional title ACA (ICAEW). He worked for KPMG in Cyprus, where he qualified as a Chartered Accountant (ACA) and specialized in valuation projects and auditing listed companies. He then joined, as CFO, Frou-Frou Group of Companies (listed company), one of Cyprus's most prominent producers in the food and beverage industry. With more than a decade of experience in C-level roles, Andreas has a strong background in people management and attaining organizational efficiency. He is a business-intelligent accountant with operational decision-making, and commercial experience. He emphasizes striving for excellence, and high achievement.