Lay Khim has over twenty years of private and public sector experience in finance, and internal audit (IA). She is currently the Group Director (Assurance) with Accountant-General Department (AGD), and also serving as a Governor with the Institute of Internal Auditors (IIA) Singapore.​

In AGD, she leads Public Sector internal audit of Transformation and oversees the provision of IA services for more than 20 government agencies. As a staunch advocate for transformational change and stakeholder engagement, this role has allowed her to build connections across agencies via various initiatives, thereby uplifting the IA profession and cementing IA’s role in strengthening Public Sector governance.

Lay Khim gained strong investigative experience whilst dealing with fraud cases in EnterpriseSG, allowing her to work with her stakeholders to strengthen governance and reduce fraud opportunities across various processes.