_______________________________________________________________________________________________________________________ Senior Auditor with 9 years of experience auditing foreign and domestic subsidiaries of U. S. corporations. Extensive background in identifying and solving weaknesses and internal control problems at all levels in medium and large size manufacturing plants and ?maquila? operations. Proficiency in Microsoft Office 2000 applications and inventory control software (OSB, AMAPS, etc.). Fluent in Spanish and Portuguese. ______________________________________________________________________________________________________________________ PROFESSIONAL EXPERIENCE THOMSON CONSUMER ELECTRONICS, Indianapolis, IN 1998-Present Manufacturer of the RCA and General Electric brand TVs, VCRs and Tubes, with $5 billion in sales and 45,000 employees, part of a larger French industrial $ 15 billion conglomerate with manufacturing plants in five continents. Corporate Audit Supervisor-Americas  In charge of TCE?s Latin-American Division with jurisdiction in 12 countries, including 9 maquila and manufacturing plants in Mexico, Brazil and U.S.A. Responsible for a variety of projects and audits to reduce costs and improve profit i.e., Supply Chain management, Production and Inventory Control; Waste reporting; Standard costs reviews; Human Resources & Payroll audits.  Evaluation of Subsidiaries Efficiency by Areas; Customs and Taxes issues, including NAFTA and PITEX; Reviewed transfer price issues and Customs implications. Interaction with external auditors Arthur Andersen.  Special projects included fraud audits, fixed assets and materials obsolescence, purchasing cycle reviews, production and sales cycle reviews, supply management effectiveness, benchmarking different areas at several manufacturing plants to determine areas in need of efficiency improvement. ESPINOSA SANCHEZ & ASSOCIATES, Cali, Colombia 1997-1998 Audit Partner-Consultant  Independent consultant, providing operational and financial audit work destined to improve internal controls and administrative systems to many local and foreign firms.  Consulting clients included Confama Palmira Inc., Polipapel, Inc., Continental Courier, Santiago de Cali, Corp., Cali-Valle Manufacturing Co., Aurora Textile Corporation. DUNKIN DONUTS INTERNATIONAL, Corp, Cali, Colombia 1995-1997 Subsidiary of a Fortune 500 company, with sales of $ 15 million per year and a staff of 200 Operations Manager-Internal Controller  Initial position as Internal Auditor (Jun/95 to July/96) included manufacturing plant efficiency evaluations and periodic reports of findings, recommendations and improvements to local management team, to Board members (Audit Committee) and to U.S. headquarters.  Reviewed cost control, purchase cycle efficiency, accuracy of aging of receivables. Acted as liaison between external auditors and corporate financial management.  After promoted to Operations Manager, managed a chain of 18 business units, including manufacturing plants and retail sales divisions, coordinating, directing and controlling all operational and financial areas. Responsible for accomplishing sales goals. P&L responsibility.  Direct supervision over industrial processes, according to Production Manuals issued by American Dunkin Donuts headquarters, and over a staff of 150, including accounting and production personnel.  Responsible for accuracy in data included in the monthly financial package sent to headquarters. CARNICOS CORPORATION LTDA., Cali, Colombia 1992-1994 Meat processing plant, with sales of $ 7,5 million per year and a staff of 150 Plant logistic Controller  In charge of financial and operational evaluations and reviews of meat processing plants & export organization.  Tasks included control of export documentation, tariffs review and customs procedures, as well as inventory control (live cattle, work in process and finished products) and effectiveness of cycle billing/collections to clients in Ecuador, Peru, Bolivia and Venezuela (Andean Pact countries). DITE FRUEHAUF, CORP, Cali, Colombia 1991-1992 Heavy equipment manufacturing plant, with sales of $ 35 million per year and a staff of 300 Plant Auditor  Responsible for all internal audit procedures in a manufacturing environment dedicated to the production of heavy equipment and forklifts for export to Central and South America. Emphasis in inventory and cost control, production and waste reporting and control, standard cost evaluations, warehouse/storage procedures organization and control, evaluation of manufacturing logistics and supplies, tandem projects with industrial engineers and mechanic engineers to improve assemblage procedures, reducing operational times and associated costs.  Special projects included representing the Company in negotiations with local Unions bargaining a collective labor contract for its members, as well as dealing with ext. auditors in their year end review. OCCIDENTAL BANK, Cali, Colombia 1990-1991 Financial institution with assets for $ 2.3 billion and staff of 250 Auditor  Semi-senior Auditor, in charge of general audit tasks and financial analysis/reviews and special projects received from the Audit Manager and other bank officials, including: analysis of sufficiency of reserves, reviews of collateral guarantees on credit lines, collection effort efficiency, review of compliance of Central Bank official rules and regulations. EDUCATION MBA - Master in Business Administration - Major in International businesses, Santiago de Cali University; (IT Audit System) Thomson Multimedia, Paris, France; Microsoft Office 2000 applications: Word, Excel, PowerPoint, Access 2000, Outlook, Outlook Express, Corel applications, Lotus 123, AMAPS, OSB. PERSONAL Married, excellent health, non-smoker. U.S. immigrant / resident legally authorized to work in USA by INS Immigration & Naturalization Service (H1B) Visa. Also authorized to work in Mexico (FM3) Visa. Will travel or relocate. |
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