Abraham Moreno Email and Phone Number

Manage commercial, and costing teams.Perform, review and control workcell statement cost element and including Revenue and COGS .Partner with BU & Ops for Cost control and initiatives and drive JOS Finance meetManages AP team for supplier payment and works with bank for company cash management.Manages inventory team for cost control and inventory cut off checking. Provides complete and accurate cost information to management for decision making.Deals with customer for AR collection. Ensures customers make payments on time to improve company cash cycle.Manages month end closing activities.

- Create and document key internal controls relative to new and current processes - Assist in the development con continuous analysis of identified key internal control to ensure SOX documentation remains effective - Perform process reviews to evaluate internal controls, information systems and current business practices to ensure they are operating in accordance with SOX compliance/ documentation requirements and established corporate policies - Assist in ensuring all sites have adopted and are effectively executing internal control baseline - Identify SOX impact of changes in the control environment due to changes in accounting regulations, internal control policies, system enhancements or implementations, and /or company reorganizations and make determinations for changes to existing controls or adding new controls when necessary - Provide fundamental guidance and standards for ensuring that the actions taken by internal control process owners are adequate to support quarterly and rear-end management assertions in their assessment of an effective internal control environment - Provide assistance in developing key internal controls for new acquisitions, both internationally and domestically - Research the risk and impact of control findings and recommend remediation plants to management - Develop SOX training materials for process owners

Interim

- Support tax functions, GBS operational teams, AP, AR, order management with transactions tax or compliance issues - Maintenance tax master data globally (Tax codes, invoices rules, and system tax rules) ERP - SAP - Provide end to end project support requirement collection, testing of systems, MOC and tax signoff - Coordinate new tax rules and other regulatory changes with IT, businesses and finance - Identify opportunities for additional tax savings, tax cost avoidance

▪ Implementation of internal control (SOX), ▪ Review and evaluation of internal control for purposes of financial statement audit.▪ Preparation of Financial Statements for local and corporate effects under IFRS and MFRS▪ Review of compliance with tax obligations.▪ Calculation of income tax for the year (fiscal closing)▪ Determination of deferred tax rate reconciliation.▪ Deloitte’s internal accreditation on IFRS, UsGaap and SOX Audit.▪ Planned and carried out complete financial audits on several international companies like, ArcelorMittal (Euronext: MT, NYSE: MT, BME: MTS, LuxSE: MT)

▪ Realization accounting for Small & Medium Business SMEs▪ Determine interim payments of both individuals and legal entities▪ Realization of submission of tax returns

Secretaria de Hacienda y crédito público (SAT)▪ Realization of Audit acts▪ Realization of exhibition´s minutes of papers▪ Realization of working papers