A General Conference Auditing Service Board is elected every five years at a General Conference Session.This board is comprised of 18 members with 13 being laypersons that each represent a world division of the General Conference and are qualified auditors or knowledgeable professionals from related fields.The remaining five members are determined based on the positions held at the General Conference. The chairperson of this board is a layperson that is selected by the board from among its members.

The board is accountable to the General Conference Executive Committee and is responsible to:

  • Provide administrative oversight for the General Conference Auditing Service
  • Receive reports regarding the status of audits for denominational organizations
  • Address issues emerging from audit status reports
  • Monitor the quality of audit services provided
  • Review audit costs and determine the adequacy of staffing
  • Propose recommendations and prepare reports to the General Conference Executive Committee
  • Recommend to each regular General Conference Session Nominating Committee the names of individuals to serve as the director and associate directors of the General Conference Auditing Service.

Board Chair

Holds the Union Pacific Endowed Chair in Accountancy at Creighton University where he teaches several introductory and advanced auditing courses. Dr. Krogstad received his BS in Accounting from Union College and his MBA and Ph.D. degrees from the University of Nebraska. This will be his fourth term as a board member.

Vice Chair - GC Vice President

Secretary - GCAS Director

Paul serves as the Chief Audit Executive of the Seventh-day Church with more than 30 years of global responsibilities and results in the Americas, Africa, Asia, Europe and Australia. He leads with an expectation for organizational excellence and promotes a culture of accountability and credibility to church organizations in 208 countries by managing a portfolio that includes administrative, educational, healthcare, manufacturing, retail, insurance, banking, publishing and media type entities.

GC Treasurer

ECD Lay Representative

Esther G Abayo (East Central-Africa Division)—Currently the Chief Executive Officer for Penuel Financial Services Limited and Penuel Home Depot Limited that she owns. Ms. Abayo holds a MBA with emphasis in Accounting from Troy State University and is licensed as a Certified Public Accountant in the state of Michigan.

ESD Lay Representative

Lyudmila V Chyzhevska (Euro-Asia Division)—Currently a professor in accounting and auditing at the Zhytomyr State Technological University (Ukraine). She holds a doctoral degree in Economics and is a Certified Auditor (A Series) in Ukraine.

EUD Lay Representative

Mr. Roberto Maggiolini (Inter-European Division)—Currently serves as the CEO for Doctor Glass Group, an automotive franchising company. He previously held senior level positions at leading Italian chemical and pharmaceutical companies and served as an audit manager at the international accounting firm of Coopers and Lybrand (now PriceWaterhouseCoopers). Mr. Maggiolini holds an Accountancy Diploma from Enrico de Nicola in Milan and is also registered as a legal auditor in Italy.

IAD Lay Representative

Hyden Gittens (Inter-American Division)—Currently a partner and director for accounting firm Versant Accountants and Consultants. Mr. Gittens holds a Masters of Accounting degree from Florida International University and is licensed as a Certified Public Accountant in the state of Georgia, USA. This will be his fourth term as a board member.

NSD Lay Representative

Masao Yanaga (North Asia-Pacific Division)—Currently the Provost for the University of Tsukuba, Tokyo. Mr. Yanaga holds a degree in law from the University of Tokyo and a degree in economics from Meiji University

SAD Lay Representative

Ailton Dorl (South American Division)—Currently the president of SPEI Group of Companies, which is a learning and technology services provider. Mr. Dorl holds a Masters degree in Business Management and Marketing from International University of Lisbon, Portugal. This will be his second term as a board member.

SID Lay Representative

Mr. Phillip Ndlovu (Southern Africa-Indian Ocean Division)—Currently the Managing Partner for P. Ndlovu and Associates. Mr. Ndlovu holds a Bachelor of Accounting Science degree from the University of South Africa and is a Chartered Accountant. This will be his second term as a board member.

SPD Lay Representative

Margaret Dines (South Pacific Division)—Currently the owner of an accounting and auditing practice to small and medium sized firms. Ms. Dines holds a bachelors degree in economics and accounting from Monash University and is a Certified Public Accountant as well as a Registered Self Managed Superannuation Fund Auditor in Australia.

SSD Lay Representative

Elirie S Aranas (Southern Asia-Pacific Division)—Currently Head and Director of the Technical Standards Group of Diaz Murillo Dalupan and Company, a member firm of HLB International. Mr. Aranas is a Certified Public Accountant in the Philippines.

SUD Lay Representative

John Stanley (Southern Asia Division)—Currently a principal consultant with Quintesse Consultants, Pvt Ltd, and has served clients in India, China, Indonesia, Middle East and United States. Dr. Stanley holds a doctoral degree in Educational Finance as well as academic and professional qualifications in financial management, company secretaryship, commerce, taxation, and law. This will be his forth term as aboard member.

TED Lay Representative

Frensly Panneflek (Trans European Division)—Currently the Region Manager for Operations at Lloyd’s Register. Mr. Panneflek holds an MBA from Business School Netherlands and a Master of Science in Chemical Engineering from Eindhoven University of Technology. This will be his third term as a board member.

WAD Lay Representative

Nnamdi M Onyenmuru (West Central-Africa Division)—Currently the Managing Partner of Martin Onyenmuru and Co. Mr. Onyenmuru hold an MBA from University of Calabar as well as a Chartered Accountant in Nigeria.d