Reporting to Audit & Risk Committee, responsible for establishing & leading in-house internal audit function: • Carried out risk assessments (based on Materiality, Control & Detection), conducted interviews & developed risk based audit plan. Involved in operational, financial, ERP, project implementation and compliance audits and consulting engagement on special requests from the Board / Audit Committee and Executive Management.• Facilitated risk management exercise/ implemented ERM, conducted interviews/ workshops, had discussions with process owners and with the executive team to help develop Risk Appetite level.• Regular meetings on audit strategy/ status updates with the Head of Internal Audit (Desjardins), CEO of Corporate & Business Units. Being a member of steering committees & leadership group, recommended process improvements, better controls and governance and cost control measures.• Meetings with Chairman, Audit Committee and quarterly presentation to Audit & Risk Committee. Discussions with Desjardins and responsible for handling Audit Recommendations Monitoring Committee with CEO and Executive/ Leadership group at Western• Developed Audit Charter, carried out fraud risk assessments and soft controls review as part of every audit. Hired, developed & trained audit staff on the audits and risk management function established at Western.• Facilitated first ever risk management exercise at Western (for 110 plus independent processes), interviewed more than 60 executives and developed the risk based strategic audit plan. Initiated Risk Management process, organized workshops and developed risk registers & heat maps for business units.• Worked with senior management team to improve controls and set up an overall framework around project management and governance and IT security

• Consultant, Energy Homeo Solutions (EHS), Mississauga (May 12 to Aug 12): Developed accounting/financial systems, developed policies & procedures and authority matrix, accounting & procurement manual, established terms and conditions for invoices and third party agreements. Trained accountant to take over the accounting function.• Senior Accountant, SF Partnership, Toronto (Feb 12 to Apr 12): Reported to Partner, involved in the full audit cycle, working papers review & ensuring audits completed within timelines. Involved in consulting assignments such as due diligence for business acquisition & interim reviews. Clients were public entities and private companies (such as media, mining, security systems, etc.) and ensured compliance with IFRS and Canadian GAAP• Consultant, Universal Accountants, Mississauga (Sept 11 to Dec 11): Involved in financial statement reviews & consulting engagements such as old aged receivables review, vendor reconciliations, general ledger scrutiny & process reviews.

Headed internal audit for all group companies & reported to Audit Committee & Executive Committee of Board of Directors. Responsible for Internal Audits & controls, risk assessment, investigations, consultancy engagements and ad-hoc projects as requested from Audit Committee or Board. • COSO on internal controls - discovered control weaknesses, issued recommendations, report instigated ERM, whistle blower policy, code of ethics & performance management.• Financial, operational, IT & compliance audits. Ensured risks effectively managed. Audited accounting, supply chain, purchase, inventory, contract, IT (general & application) & HR processes. • Developed risk based audit plan (used risk ranking model), audit universe & charter. Supervised execution & completion of audits – complete audit cycle (kick off-field work-discussion on draft report-issued final reports-follow ups-ensured effective implementation).• Prepared process flowcharts, risk matrix, tested controls for design & operating effectiveness, identified gaps & prepared remediation plan. Issued reports to top management, audit committee, carried out presentations for management audit committee and continuous follow up. • Reviewed & ensured compliance with policies & procedures. Reviewed million dollar 3rd party contracts & issued high level report on contract dept. and compliance• Review of policies and procedures, contracts and recommended improvements.• Extensively involved in IFRS compliance in interim/ annual financial statements. Dealt with complex accounting entries, discussed with auditors & executive management.• Project Management – BIMS-Oracle Hyperion & information security implementation. Reviewed controls over Oracle, Maximo and HRMS/HCM.

Associated with Morgan International and Cedra Projects as lecturer for USA Professional Certifications - CPA, CIA and CMA Course. Presented on various topics on Internal Audit, Risk, Management Accounting, Consulting, Finance/ Accounting (FAR), Income Taxes, Economics, (REG), Audit and Business Environment & Concepts, etc.

• Audit plan, financial & operational audits. Developed inventory & scrap management programs. Reviewed third party contracts & bank facilities. Drafted authority, inventory, purchase & accounting manual.• Carried out financial feasibilities & due diligence. Reviewed risk register (at entity & process level), identified & evaluated key risks, tested controls & issued recommendations. • Investigation (field work-interviewed employees, third parties, legal consultants- issued reports). • Project Management, coordinator for ERP Implementation (Sage Line 500). Integrated modules, prepared scope/design, developed reporting requirements, designed & tested controls before system went live.

• Financial statements audits & advisory services for listed companies like Al Jazeira Investments, Oman Orix Finance Co, Modern Steel Mills, Oman National Transport Co, Al Hassan group, etc.• Controls audit for Oman Tel & Oman Mobile (listed co), prepared audit programs, audit universe, identified risks, prepared risk matrix, tested controls & prepared gap remediation & control description document.• Discussed with client & partner on major accounting issues, recommended accounting treatment for obscured transactions and overall enhancement of internal controls.

• Carried out pre field inspection audits, assessed financial statement implications of compliance with accounting standards & responded to assessments & queries raised by DZIT.• Reviewed files for compliance with EY standards & prepared credentials for prospective clients.• Seconded to Nokia as Business Analysts Team Leader:o Reviewed budgets & actual (projects undertaken); analyzed variances & issued controller comments.o Tested the operating effectiveness of controls on purchases, revenue recognition (work orders issued –percentage completion) & inventory. o Tested controls, conducted walkthroughs, & issued report on control weaknesses. • Worked on multiple assignments, handled clients like Nokia ltd, ABB Group, HP/ Compaq, etc

• Senior Auditor, K C Khanna and J P Kapur & Uberai, Chartered Accountants (24th Jul 02 to 15th Oct 03): Internal audit of BSES (Reliance group-distribution & maintenance of electricity supply), Pawan Hans Helicopters, manuals for Rotary International, Mohan Meakin (liquor manufacturing – consolidated financial statements audit) & Thompson Press• Vinay Jain & Co, Chartered Accountants (20th Aug 97 to 31st Jan 02): Stock & SABF audit for Indian oil corp., Taxman publications, not for profit, NGO`s (All Indian Confederation of Blind) & many various service & manufacturing co.

Completed three yrs of article training and worked with the company - Involved in internal audits, statutory audits & Tax Assignments - Stock & SABF audit for Indian oil corp., Taxman publications, not for profit, NGO`s (All Indian Confederation of Blind) & various service & manufacturing co.