Diego E. Email and Phone Number

• Play an active role as part of Controls CoE in achieving the goals of process improvement and internal controls best practices, while ensuring timely and effective implementation of change initiatives• Coordinate meetings/contacts involving auditors, regulatory examiners and the business (i.e. information gathering, walkthrough validation, and test sample collection for complex processes)• Coordinate the delivery of relevant information and audit evidence to auditors and regulatory examiners• Provide business leaders with insightful analysis of options available to address audit issues and recommendations• Advise business areas of audit scoping options, available evidence sources, draft findings and management action plans Control Dashboards and Issue Status ReportingIdentify opportunities to improve the efficiency and effectiveness of Controls Program CoE processes

• Participating in preparing and performing the annual scoping exercise to determine which processes to test;• Identifying risks and areas of concern that have an impact on the certification process;• Planning audit sessions with the resources responsible for the business process;• Supporting the compliance activities for the business segments;• Identifying and assessing internal control gaps in order to understand the impacts on the financial statements and partnering with the business units to help them close these gaps and by putting adequate controls in place;• Managing the control failures database by updating information and preparing quarterly governance reports;• Performing quality assurance activities to ensure the SOX - OSC testing methodology is being followed by permanent resources;• Supporting all the SOX - OSC stakeholders for the 52-109 certification process (from analyst to VPs):• Supervising the SOX - OSC compliance activities of other testers in the business segments (monitor progress of work and communicate key performance indicators on a monthly basis).• Ad-Hoc process such as Segregation of Duties (SOD) in SAP access. Risk analysis, description of mitigating controls for access with SOD conflict, narrative updates.

• Performed compliance test over accounting, human resources, information & technology, testing the effectiveness of the internal controls, documenting the test results to support the evaluation and conclusions. Up-date flowcharts and risks matrix• Presented audits results to Management. Prepared written reports providing recommendations for corrective action. Follow-up on Management’s action plan to recommendations. • Responsible of planning and executing Warehouses & Stores operational audits, ensuring compliance with Company’s policies and procedures. Travel 40% of time across North America• Reviewed operational, financial information to evaluate internal control processes across the company (Corporate, subsidiaries and distribution centers)• SAP working environment: - SAP-ECC-Financial module and - SAP-PSC-Supply Chain Management module

• Prepared income tax provision including deferred and capital taxes to ensure compliance with IFRS standards and tax law requirements.• Analyzed accounting IFRS standard versus tax law, income taxes accounting, trued-up versus accounting provision.• Prepared federal & multi-provincial corporate and sale taxes returns.

• Reviewed entity's key financial processes and internal control systems for risk assessments (COSO).• Planed and performed review and audit engagements on financial statements as per Canadian auditing and accounting standards.• Participated in accounting consulting, analyzed accounting method versus standards to propose improvements and solutions.• Good understanding of regulatory standards for financial disclosures and internal controls (Bill -198 and Sarbanes-Oxley Act) as well as Canadian audit and accounting standards.

• Performed general accounting according to IFRS and contributed to project budgeting and forecasting.• Analyzed financial information and performed reporting tasks. • Monitored expenses to ensure compliance with budget by performing monthly variance analysis.

• Performed accounting services for several clients according to IFRS.• Reviewed internal control and accounting systems analysis.• Review and audit engagements.• Prepared and analyzed corporate and personal tax returns.

• Assisted senior auditor in internal control and accounting systems analysis, audit and review engagements for public corporation in Montevideo, Uruguay.• Performed financial statements audit for oil and gas public corporation in Calgary, Canada.• Participated in internal control and audit methodologies training sections.