Susan Daniel is a senior governance, risk management, and internal audit leader with extensive experience across the Middle East. She advises boards, executive teams, and regulators on enterprise risk strategy, compliance, governance, and audit effectiveness, and has supported mergers and acquisitions for select clients. She serves on the Board of Trustees of CISI, is a board advisor and Audit & Risk Committee member for a major UAE FMCG group, and acts as Chief Risk Officer for Sovereign Investor. Previously, she held leadership roles at ADQ and Oman Investment Authority, implementing ERM frameworks (COSO ERM, ISO 31000) and leading governance integration projects. She is a Fellow Member of ACCA with 37+ years of leadership experience.