Advisory services.

• Reviews and presents audit results and recommendations for improvement to management, within planned time a scale, that meet customer expectations and ensures the utmost efficiency during the audit work as well as the validity of the opinions expressed. • Interacts with Management at all levels within assigned areas. • Ensures an effective preliminary survey to permit the adequate preparation of audit teams for the engagement. • Performs an engagement Risk Assessment to focus the audit activity on those areas of major risk to be included in the audit work program. • Acquires knowledge of new risks for one or more business process.• Provides training.• Negotiates audit proposals with customers.• Prepares financial statements, consulting and interoffice audit reports.

• Provides direct supervision to External Auditors and leads audit teams. Instructs and appraises work and oversees completion of audits. • Reviews and presents audit results and recommendations for improvement to management, within planned time a scale, that meet customer expectations and ensures the utmost efficiency during the audit work as well as the validity of the opinions expressed. • Interacts with Management at all levels within assigned areas. • Ensures an effective preliminary survey to permit the adequate preparation of audit teams for the engagement. • Performs an engagement Risk Assessment to focus the audit activity on those areas of major risk to be included in the audit work program. • Acquires knowledge of new risks for one or more business process.• Provides training.• Negotiates audit proposals with customers.• Prepares financial statements, consulting and interoffice audit reports.

• Provides direct supervision to Internal Auditors and leads audit teams. Instructs and appraises work and oversees completion of audits. • Reviews and presents audit results and recommendations for improvement to management, within planned time a scale, that meet customer expectations and ensures the utmost efficiency during the audit work as well as the validity of the opinions expressed. • Interacts with Management at all levels within assigned areas. • Ensures an effective preliminary survey to permit the adequate preparation of audit teams for the engagement. • Performs an engagement Risk Assessment to focus the audit activity on those areas of major risk to be included in the audit work program. • Acquires knowledge of new risks for one or more business process (e.g. updates and develops audit programs, provides effective training on the job as well as continuous monitoring.• Performs Special audit projects.• Prepares internal audit reports.• Internal Audit Methodology Responsible in Latin America.

• Provides direct supervision to External Auditors and leads audit teams. Instructs and appraises work and oversees completion of audits. • Reviews and presents audit results and recommendations for improvement to management, within planned time a scale, that meet customer expectations and ensures the utmost efficiency during the audit work as well as the validity of the opinions expressed. • Interacts with Management at all levels within assigned areas. • Ensures an effective preliminary survey to permit the adequate preparation of audit teams for the engagement. • Performs an engagement Risk Assessment to focus the audit activity on those areas of major risk to be included in the audit work program. • Acquires knowledge of new risks for one or more business process.• Provides training.• Negotiates audit proposals with customers.• Prepares financial statements, consulting and interoffice audit reports.

• Performs consulting and audit activities preliminary survey, opening meeting, engagement Risk Assessment, field work, closing meeting and preparation of audit report. • Leads audit team in determining scope and areas to be reviewed and makes necessary changes to focus resources on the most significant areas. • Ensures audit work and findings are adequately documented. • Formulates suggestions for the implementation of corrective actions. • Prepares an audit report which effectively communicates the audit results, making necessary revisions in a timely manner.