Pavel Morozov, Fcca, Cia Email and Phone Number

• Managing the work of the internal audit department (4 team members): from team selection and mentoring of employees to monitoring the implementation of tasks. Developing and ensuring the approval of the regulatory and methodological framework of the department. Developing and ensuring approval of risk-based annual work plans;• Coordinating and supporting annually 10+ internal audits and 20+ audits of project companies. Conducting an analysis of project companies and internal business processes of the Corporation: analysis of the maturity of corporate governance and risks, assessment of the effectiveness of business processes and internal control systems, identification of malpractice indicators;• Built a working relation with external inspection bodies (Revision Commission, Audit Commission, External Audit, Accounts Chamber, Federal Treasury).Created the internal audit department "from scratch". 95% of the recommendations based on the results of audits are implemented in the company's business processes, which significantly increases the work efficiency and reduces the number of errors.

• Managed the work of the internal audit department (2 team members): from team selection and mentoring of employees to monitoring the implementation of tasks;• Coordinated and supported annually 15+ internal audits and audits;• Conducted an analysis of project companies and internal business processes of the Fund: analysis of the maturity of corporate governance and risks, assessment of the effectiveness of business processes and internal control systems, identification of malpractice indicators;• Developed and ensured the approval of the regulatory and methodological framework of the department;• Developed and ensured approval of risk-based annual work plans;• Built a working relation with external inspection bodies (Revision Commission, Audit Commission, External Audit, Accounts Chamber, Federal Treasury);• Participated in projects on optimization and automation of business processes, consulted in the development of regulations and regulatory documents. Created the internal audit department "from scratch". 95% of the recommendations based on the results of audits are implemented in the company's business processes, which significantly increases the work efficiency and reduces the number of errors.Reduced the level of potential penalties to zero. Increased the Fund's compliance with legislative requirements. Successfully supervised external audits by the Accounts Chamber and the Federal Treasury, reduced the number of comments by 50% (no serious violations were revealed).Coordinated the Anti-Corruption Program of the Foundation, the work of the Ethics Committee and the hotline.

• Conducted internal audit of the company's business processes and project portfolio companies;• Developed together with the team the regulatory and methodological framework of the internal audit department;• Unified and standardized procedures for selecting external auditors for project companies: inventory, analysis, stratification, tendering to select the optimal audit company.• Organized negotiations and subsequent interactions with external auditors: development of technical specifications, collection and analysis of results, comparison with the results of internal audits.• Participated in the planning of key performance indicators of the company, assessment of their applicability and effectiveness and was engaged in checking the reports of functional units on the implementation of key performance indicators (about 30 indicators and 22 checkpoints). Participated in the restart of the internal audit department and the development of internal regulatory documents that ensure the transparency and efficiency of the department's work process.Conducted an audit of the company's internal business processes (annually 10+ internal audit and audit inspections in 10 portfolio companies in the fields of instrumentation, industrial production, pharmaceuticals.)Unified and standardized the selection of external auditors for 89 portfolio companies.

• Managed internal audit projects: from developing an audit program and planning team composition to audit management and quality control;• Engaged in the implementation of a full cycle of operational internal audits for international and Russian companies;• Improved and unified the internal control system, including the assessment of the effectiveness of the internal control and risk management system (including preparation for SOX-attestation & SOX-testing); • Consulted on the organization and implementation of the internal audit / control and risk management system within organizations. Increased the company's revenue from the service line, which I managed, by 70% (from 300K to 1000K dollars a year). Annually carried out 50+ internal audit projects in companies of the automotive industry, food, oil and gas, coal industry, metallurgy, retail, logistics, leasing, media, pharmaceuticals, telecommunications, etc.Managed project teams with a total number of up to 10-15 people.

• Conducted an audit of tax liabilities and assessment of tax risks in companies of the mining, metallurgical and oil and gas industries, participated in Due Diligence projects of companies;• Provided consulting services on the assessment of internal control and tax accounting systems, controversial issues of application of Russian tax legislation by companies;• Described tax processes in SOX-attestation projects;• Managed a team of 2-3 people.

• Audited the financial statements of enterprises of the fuel and energy industry;• Was engaged in the evaluation of the internal control and accounting system and the preparation of reports, audit reports with the requirements of international and internal standards;• Managed a team of 1-2 people.

Conducted efficient and flexible internal audit in companies of the IBS holding. Diagnosed potential waste of resources and suggested ways to optimize them (expenses, fixed assets and others). Developed the policy of rationing corporate expenses (administrative and business trip’s expenses, mobile telephone, etc.). Created and implemented methodological guidelines of the functioning of the Internal Control Department. Made routine and long-term plans for the functioning of the Internal Department.

Controled financial resources (cash flow of company): Made shot- & long-term plans for the company's cash flow. Prepared and made payments (through the Bank-to-Client system), prepared cash flow reports. Controlled under payments’ execution. Prepared applications for credits; wrote technical documentation for credits (Sberbank RF, International Clearing House banks). Dealt with the banks' departments for foreign currencies. Kept accounts of credits in banks. Kept accounts of a constituent company of a group, prepared all reports for the Government's Tax Department (balance sheet and all tax reports).