Aymen Nasser Mogali Alhashedi

Senior Auditor at KPMG Yemen Majenni & Co

• Yemen - Sanaa
• My current job since November 2012

I have demonstrated full competencies in understanding the complex narrative of financial/auditing reports, costs verifications, budget preparations, variance analysis, and both the principles of international standards/accounting criteria and international donor’s rule and requirements as well as INGOs policies and procedures.
Performing audit procedures according to International Standards on Auditing (ISAs).
• Performing Agreed upon Procedures engagements.
• Performing audit engagements using E-Audit.
• Performing interim review engagements.
• Assisting the clients in the preparation of financial statements in accordance with IFRS.
• Preparing Management Letters to those charged with governance addressing the weakness points in the internal controls of our clients
• Leading audit teams for some engagements.
• Keeping track of, developing, implementing, evaluating and monitoring financial controls.
As a supervisory member of the KPMG Auditing Team, I coordinated with various clients in Yemen and internationally. I have excellent experience in Finding optimal deduction opportunities for every client, assist the audit manager in reporting the control weakness and financial findings noted during our verification of INGO’s books and records..
environments. As well as solve problems at the lowest level of management.

01.2015- 12.2017 Auditor, KPMG Yemen Mejanni &Co.
(Key Roles): I have participated and supervised the following accounting and auditing services offered to the clients assigned to me:
- Audit/Attestation
- Agreed Upon Procedures (AUP)
- HACT Audit UNICEF Implementing partners (IPs)
I am in charge for the following duties:
A project financed by ADRA Japan implemented by ADRA Yemen during 2017.
I was responsible for verification of expenses In accordance with the ISRS 4400 Engagements to perform agreed upon procedures regarding financial information and the requirements of the JPF Funding agreement and the related MOU. Moreover, I was responsible for the test work, reporting control weaknesses and preparing management letter, summary of factual findings.

A project name YEMEN ACUTE CRISIS JOINT RESPONSE Phase II. Implemented by ZOA International Yemen during 2017
I have been assigned to be head of audit team to Yemen emergency response projects, The following Project was during 2017:
for the funds received from the Dutch Ministry of Foreign Affairs implemented by ZOA INTERNATIONAL YEMEN (Through Enmaa Social Foundation for Development and Human Rights)
I was responsible for audit of a project’s statement of receipts and disbursements In accordance with the ISA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. Moreover, I was responsible for the test work, reporting control weaknesses and recommending preventive and corrective procedures. I was in charge in preparation of audit reports on statement of receipts and disbursements.
Harmonized Approach of Cash Transfer Audit Term of Reference
I have been also assigned to be in charge of HACT Audit for the following UNICEF’s implementing partners
• Global Partnership for Education Unit (GPAU)
• Altwasual for Human Development ( ALTWASUAL)
• Sana’a Water and Sanitation local corporation (SWSLC)
• Mwatana Organization for Human rights (Mwatana)
• Search for Common Ground (SFD)
• General Authority for Rural water supplies Project (GARWSP)
I was responsible for verification of expenses In accordance with the ISA 800 regarding special purpose and the requirements of the Hact Audit and the related TOR. Moreover, I was responsible for reporting the net financial impact of unsupported and ineligible expenditures and prepared the audit opinion along with the financial findings. Also, I have been involved in the assessment of the key internal controls.