Ir.drs. San Emmen RE RO EMIA

Ir.drs. San Emmen RE RO EMIA

Expert areas: Accounting & Control (Accounting Information Systems, Auditing, Internal Control), Context (Technology), Family Business (Change Management), Information Technology (COBIT, Data Center Management, Information Security Management, IT Compliance, IT Governance, IT Infrastructure, IT Security), Management & Organisation (Change Management, Corporate Governance, Implementation of Change and Transition Processes, Information Management, IT Management, Risk Management), Quantitative Methods (Mathematics)


Since May 1st, 2008, V.J.M. (San) Emmen (1965) RE RO EMIA is an internal auditor at the ministery of Defense and since 2014 at the AuditDienst Rijk. He graduated from IT auditing from TIAS and internal auditing and advisory from ESAA. Before that, he held various management positions within the Department of Defense. In 1991, he graduated from the Technical University of Eindhoven in Information Technology and was a conscripted Navy officer.

San conducts assurance and consultancy assignments in the areas of governance, management processes, technical IT systems and information security. He is also responsible for internal quality checks.

Since July 1st, 2017, San is member of the practical profession board NOREA and, the NOREA college Quality investigations and member of the workinggroup IT and Financial Audit of NOREA.

Since 2018, San is performing quality assurance audits on governmental internal audit functions at KOA.

At TIAS businessschool in Tilburg, San is since 2015 lecturer Business Process Control and since 2023 senior lecturer IT-auditing fundamentials. He is also graduation teacher.


  • Emmen, V.J.M., Het stratego van de IT-auditor bij Defensie, in De EDP-auditor nr. 3/2009, uitgave NOREA