Michael partners with the business as a trusted advisor and advocate for increasingly robust risk maturity – providing oversight of the T&T function in all matters pertaining to risk management. Below are some of Michael’s key responsibilities: - Provides oversight and challenge of the identification, assessment, and monitoring of risks across T&T function. - Support the desired risk culture by reporting and escalating opportunities or inadequacies in risk management activities. - Provides advice and oversight to the business on the interpretation and implementation of framework and policy. - Partners with First Line teams to ensure effective risk management.

He manages the execution and delivery of internal audit and risk consulting projects at EY, including real-time staff coaching and maintenance of client relationships.

Michael leads the execution of internal audit and risk consulting projects in EY. As part of his role as a Senior Consultant, Michael manages staff through coaching and review and ensure timely delivery of expected work products. Below is the list of projects Michael has led:NT HealthLed the execution of the internal audit which focused on assessing the consistency of the initial screening of nursing staff and the ongoing monitoring of professional practice and continuing professional development. Mackay HHSLed the execution of an advisory engagement that provided the Medical Workforce Unit a holistic view of the current operating model which includes current priorities, governance and operational workflows. The team helped the assessment of the adequacy and effectiveness of controls in place to optimise efficiency and effectiveness of the medical administration service within the HHS.Return to Work SALed the outsourced-internal audit review of the department's over-payments, third party recoveries and major payments processes. SAFALed the end-to-end treasury process review of the Department. The team performed detailed walkthrough procedures and delivered process maps which covers: - Segregation of duties - Errors and escalation procedures (both internal & to client) - Controls in the deal life cycle management - Interface with online banking platform and finance system - Electronic banking systems and clearing system (Exigo) accessJBS AustraliaCurrently leading the global-initiated Sarbanes Oxley 404 preparedness of the company. The engagement covers the following major financial business process: - Procurement - Order to cash - Inventory - Fixed asset management - Payroll - Treasury - General accounting and financial closingThe deliverable includes: - Detailed process map (flow charts) - Risk and control matrices - Process narrative - Gaps and recommendations

Compliance Review - Pharmaceutical • Team lead for a company’s quarterly back end monitoring (BEM) review since Q4 2012 up to Q3 2013. Performed testing on the internal and third party related activities (e.g., Interaction with medical doctors and government officials) with the primary objective of assessing compliance of the company with relevant guidelines outline in, but not limited to, the following: - Company’s Promotional and Marketing Code - International Federation of Pharmaceutical and Medical Association (IFPMA) code - Pharmaceutical and Health Association of the Philippines (PHAP) code - Local standard operating procedures• Part of the team engaged to perform substantive audit of the company’s third contracting party covering the review of their free laboratory tests and product discounts provided to qualified patients.Business Process Review - Education and Manufacturing• Reviewed two leading distillery and automotive manufacturing companies on their inventory management and payroll processes. Procedure performed are the following: - Performed end-to-end walkthrough to obtain an in-depth understanding of the covered process - Documented the process flow in narrative and flowchart forms - Provided recommendations on the identified process and design gapsFinancial Controls Assessment - Manufacturing• Tested the effectiveness of the GL closing procedure performed every end of the year by the process owner• Performed SAP-generated general and subsidiary ledgers reconciliation• Checked and investigated closed/blocked accounts in the SAP system and verified if those accounts are still being usedOther agreed upon procedures – Manufacturing company and government agency• Assisted a client in formulating internal policies related to internal control, importation and exportation, transportation and entertainment and anti-fraud mechanism• Assisted a government agency in formulating their Performance Evaluation Division (PED) Manual Policies

External Auditing – Audited manufacturing, automotive, insurance and cooperative companies • As part of the external audit procedure, checked and reviewed various internal controls that are relevant to external audit• Performed several walkthroughs and testing of controls for sales, expenditures, payroll, fixed asset maintenance, and vendor maintenance processes• Performed substantive testing which includes the vouching and substantive analytical procedures for various significant accounts, such as, revenues, expenses, cash, inventories, property, plant and equipment, receivables, prepaid assets, payables, retirement and tax related accounts• Participated in various annual inventory count observations• Drafted the clients’ Financial Statements, for BIR and SEC filing, and recomputed the companies’, under audit, annual income taxesOther agreed upon procedure - University, real estate, manufacturing, and fast-food restaurant chain companies• Performed re-computation, prepared analytics and roll-forward procedures for the University’s fees for five years• Performed a roll-forward analysis of inventory/cost of sales movements (inventory/cost of sale ratio)• Vouched supporting documents, such as, receipts, disbursement vouchers, legal contracts and journals