Murielle Abelard

Assignment related to internal control transition for Technicolor (Spin Off context) - Internal Control Independent testing campaign - Process tested : procure to pay, close the books, consolidation, IFRS 15 accounting processes - Specific audit of Shared Services Center in Poland Subcontractor of risk advisory activities for PWC

Skills: Audit interne · Audit · Management · Normes internationales d’information financière (IFRS)

Internal Audit Assignment of consumer goods distribution : - Operational audits of purchasing offices, automotive showrooms, healthcare distribution plants - Assessing group's business units level of internal control - Reviewing business units compliance with the French law "Sapin II" anti corruption and money laundering program - Audited Country: Nigeria, Ivory Coast, Gabon

Audits of financial and operational processes on Business Units or Projects: - Preparation of Audit Planning Memo and field work, identification, and evaluation of main risks - Interviews of auditees and tests of controls and systems - Presentation of audit findings and recommendations to the Management of the audited operations - Review of the adequacy of follow-up actions taken on audit findings and recommendations and monitoring of the implementation status of agreed recommendations - Document the Internal Audit Tool and update of Audit Work program Acquisition of Bombardier Transport (BT): - Lead of Deep Dive Review of BT’s Top100 projects - Review of projects financial data

• 17 audit engagements performed over Business Units, Entities recently acquired, R&D centers and Shared Service Centers • Worldwide scope : EMEA, USA, Mexico, China, Japan, South Corea etc • Financial reporting (IFRS), Internal Control environment, Compliance with local and Group policies, Business reviews, Fraud investigation • Management of assignments (team of 2 to 4 auditors) - Organization of travels, key contact to auditees - Performing risk assessment and audit plan - Supervising and training of auditors - Conducting interviews & testing, identification of deficiencies and best practices - Leading opening and closing meetings - Preparation of internal audit reports • Follow-up of internal audit recommendations and auditees’ action plans post-audit • Hierarchical management of 3 auditors: - Hiring and training of new auditors - Careers follow-up and annual appraisals • Involved in improvements of internal audit department and participation to IFACI (French Institute of Internal Auditors) certifications review

• Execution of legal audit missions with French GAAP or IFRS consolidation • Assessment of risk management processes and internal control systems • Planning and execution of audit tests and interviews • Review and validation of financial statements • Management, supervision and coaching of junior staff

Legal audit of private equity real estate funds