First, he obtained a financing from the Institut des Reviseurs d'entreprises (IRE) and in collaboration with the Hogeschool-Universiteit Brussel (HUB) to study the role played by external auditors in SMEs, which are actually not obliged to audit their financial statements. The study will be done via a questionaire sent to 10 000 Belgian SMEs. A report will be presented at the IRE in April 2012. Second, he leads a project financed by The Insitute of Internal Auditors Research Foundation (IIRAF) in collaboration with two American colleagues (from Bentley University and Kennessaw State University) on the relationship between interal auditing and the C-suite. This research project is based on case studies of American and European coporations. A report will be published in the summer 2012.