Global Internal Audit Manager
Viterra SA
Total des années d'expérience :12 years, 11 Mois
Reporting line: Chief Audit Executive
Major responsibilities:
1. Risk assessment of existing process and control environment to assess the current situation and future state-to-be
2. Preparation of an overall audit program that is in compliance with the requirements of the Audit Committee
3. Definition of global audit plan covering all International Grain locations (including China, Southeast Asia, Eastern Europe and Canada)
4. Planning and monitoring of audit execution (including resourcing and reporting to senior management)
5. Staff recruiting and development to enhance the skill set of the audit team and to enable more efficient project execution
6. Liaising with the external auditor to plan the mandatory annual statutory audit and to explore opportunities to decrease the audit fees
7. Participation in senior management discussion regarding any upcoming changes or potential concerns
Main project experience:
1. Performance, monitoring and reporting of fraud investigations (including liaising with external parties such as lawyer and external auditors during the course of the investigation)
2. Planning and performance of targeted external party reviews to identify potential non-compliance with contractual agreements and jurisdictional
regulations
3. Core team member of the global initiative to enhance and streamline the existing internal controls system
4. Assessment of the commodity trading process to check areas such as price determination, hedging and foreign currency management and to identify potential synergy effects amongst the different locations and non- compliance with internal procedures
5. Development and implementation of an internal control framework for the commodity trading area based on the results of performed risk assessments and interviews with the responsible management
Major responsibilities
1. Risk assessment to identify potential revenue leakages and control
gaps
2. Scoping of audits across Europe, Asia, Africa and India
3. Leading and performance of audits covering the following fields:
• Management testing to comply with the Sarbanes-Oxley-Act
requirements
• Compliance to local and international rules and regulations
• FCPA and Antitrust requirements
• Process analysis and consulting
• Internal audits to identify operational inefficiencies, improvement opportunities and issues impacting the financial reporting and operational effectiveness
4. Reporting of audit findings to senior management and follow-up on implementation status of remediation actions
5. Mapping and analysis of selected trading and shipping processes to identify improvement potentials and process weaknesses Training and development of staff
6. Core member of process improvement projects including the identification of best practices, performing gap analysis, preparation of improvement implementation and monitoring of implementation.
Additional experience
1. Secondment for several months to Global Headquarter of ADM in Decatur, Illinois (United States) to conduct the following:
• Assessment of C-Suite and Senior Management as part of the annual closing process to identify potential areas of concern and non- compliance with mandatory requirements
• Inventory audit of ADM's worldwide biggest grain elevator (2600 bins) in Enid, Oklahoma (United States)
• Support of audit leadership in defining a strategy for the European audit team
2. Performance of fraud investigations covering areas such as:
• Investigation interviews with suspects and relevant persons to obtain information concerning the related matter
• Forensic accounting and data analytics to substantiate potential red flags and the results of the investigation interviews
• Summary and reporting of investigation results to the responsible senior management
Management experience:
1. Pro-active scanning of the market and utilization of contacts projects across various industries to identify project opportunities
2. Preparation and coordination of national and international proposals
3. Negotiation with clients covering such details as scope, fees and further project details
4. Preparation and monitoring of project budgets (incl. resourcing)
5. Customer relationship management
6. Counseling and development of staff
7. Management of multicultural teams in various countries
Major project experience:
JSOX/SOX404/Internal Controls/Internal Audit
- Manager and team lead of several multinational
projects including such duties as:
1. Managing several teams across Asia
2. Coordination of process & control documentation and management testing
3. Work paper review
4. Conducting of training sessions
Enterprise Risk Assessment / Management:
Team member of several Enterprise Risk Assessments ('ERA') requiring such duties as:
• Assessment of the company risk environment
• Preparation of best-practice solutions
• Reporting to Top Management.
Fraud Investigation:
Manager and team lead of various fraud investigations on a national and international level covering areas such as:
• Planning and resourcing of the investigation project team with internal and external subject matter experts
• Performance of interviews with accused suspects and relevant persons
• Data analytics and forensic accounting to obtain evidence regarding the related matter and as proof for any potential red flags
• Preparation of final conclusion and reporting of results to the responsible senior management
Process Reengineering:
Manager of international projects focused on analysis of current processes, development of process improvements and implementation of agreed improvements.
01/2006 - 01/2008 Ernst & Young Germany
Senior Consultant Wirtschaftpruefungs & Steuerberatungsgesellschaft
In charge for performing and Department: Business Risk Services
coordinating multinational SOX and
revenue management projects Major project experience across various industries Revenue Management
Team member of the revenue management project for a
multinational Logistics Company, which included:
1. Process and system analysis aimed on the assessment of the order-to- cash process and related systems
2. Testing of invoices based on the underlying agreements and service
renderings
3. Establishment of a proactive and preventive revenue monitoring
system and Key Performance Indicator's
4. Development and implementation of process related
recommendations and best practise solutions.
SOX404/Internal Controls: Team lead & team member of multinational projects, which required such duties as: 1. Operational field work
2. Coordination of process & control documentation
3. Performance of management testing
Main industries experience
Pharmaceuticals, Logistics, Consumer Products, Electronics
Department: Support management by setting up a Process Management Department
Main duties:
• Setup of Process Management Department
• Process analysis & development of process improvement
potentials
• Preparation of diploma thesis
• Development and implementation of a tailored Kaizen approach
Title of diploma thesis:
'Identification of improvement potentials of the current process & quality
management of the Coca Cola Erfrischungsgetraenke GmbH'
In charge for coordinating and managing various events.
Main duties:
- Sales
- Customer Relationship Management
- Event Organization
1999 - 2002 Thyssen Krupp Material AG Germany
Apprentice - Wholesale
Gaining experience in various Main duties
Departments and areas - Procurement
- Sales
- Administration
06/2012 The Institute of Internal Controls Exam: Certified Internal Controls Auditor ('CICA') United States
06/2011 Association of Certified Fraud Examiners Exam: Certified Fraud Examiner ('CFE') United States
01/2009 The Institute of Internal Auditor Exam: Certified Internal Auditor ('CIA') Germany
11/2008 The Institute of Internal Auditors Exam: Certification in Control Self Assessment ('CCSA') Mexico
2002 - 2006 University of Applied Science Germany (Fachhochschule Bonn-Rhein-Sieg) Degree: Business Administration Final grade: Excellent ('A') Major: Controlling, International Management Diploma thesis: 'Identification of improvement potentials of the current process & quality management of the Coca Cola Erfrischungsgetraenke GmbH'