Deputy Manager Internal Audit

Internal control testing and Segregation of duties analysis.

Designing of process flow charts to facilitate identification of key controls.

Advising management on control weakness.

Developing test plans for key controls.

Supervising and leading teams, contributing to the professional development of junior team members by reviewing their work and evaluating their performance by providing performance feedback.

Reviewing internal controls systems and suggesting procedure for their improvement.

Assessing fraud risk at the entity and the assertion levels and ensuring compliance with fraud risk assessment throughout the organization.

Reviewing the Circle up activity of SEC filing 10Q for each quarter and 10K as part of year end activity. Circle up activity includes the

Reviewing the Circle up activity of preference shares issuance documents i.e. S1

Reviewing the 8K filed for acquisition of new entity.

Verification of customer’s contract existence and reviewing the details for identifying any discrepancies.

Analytical reviewing the Quarter and Annual performance of the company by performing variance analysis of the financial results.

Performing the journal entry testing for assessing the business rationale, authorization and approval of the transaction.

Reviewing the ASC 606 testing for new contracts entered in to during the year.

Implementation of SOX 404 throughout the Organization.

Identification of Significant class of transaction/ processes

Preparation of standard operating procedures in respect of each process.

Preparation of Risk control matrix i.e. Risk assessment, identification of control in respect of each risk and defining control objective.

Considered the circumstances that are present during the adoption period of ASC 842 and evaluated whether there are any unique risks that require additional controls during the adoption period. Evaluated “what could go wrong” during the adoption process specifically related to ASC 842 and prepared a risk control matrix as part of the SOX testing. Considered the internal controls, documentation and evidence needed to support.

Accounting conclusions reached (through the preparation of our ASC 842 adoption memo, memorializing the considerations and conclusions); including considering the impact to other account balances such as lease liability and right of use assets.

Information used to support the accounting conclusions, new estimates, adjustments to the financial statements, and disclosure requirements

The accounting logic used and journal entries that record the adoption’s impact

Changes to the monthly, quarterly, or annual close process and related reporting requirements (e.g., internal reporting, disclosure controls and procedures)