David Alves dos Santos

- Identification and measurement of operational risks present in the Organization's most diverse processes, through the application of specific methodologies and techniques. - Mapping and periodic testing of processes, rules, models, systems, and control activities carried out by other areas of the company, aiming to mitigate risks and reduce losses. - Ensuring the existence of governance for evaluating products and services, as well as prior verification of the risks involved in their alteration and creation, indicating the need to implement controls. - Assessment and monitoring of controls implemented in the Organization's main processes, products, and services, as well as advising business areas on correcting identified deficiencies. - Application of the BIA (Business Impact Analysis) technique and conducting tests of operational continuity plans in business key processes, based on the impacts arising from their interruption. - Communication with Senior Management, as well as preparation of internal control reports for the Board and other reports required by regulatory bodies (e.g. Banco Central do Brasil).

Acting in the area of external audit, focusing mainly on the audit of financial institutions, including commercial banks, distributors of securities, insurance brokerage and investment funds. Some of the most relevant tasks performed as an in-charge were: - Preparing planning, audit programs, and completion of audit work; - Carrying out tests of design and implementation of internal controls, alongside with tests of operating effectiveness of such controls; - Preparing work papers in critical sections; - Audit of Capital Market Reports such as Offering, Follow On and IPO (SEC Operations); - Developing audit strategy and audit plan alongside with the manager based on identified risks; - Ensuring proper communication between the client and the audit team; - Review of financial statements in accordance with IFRS, PCAOB and BR GAAP; - Ensuring compliance with internal (audit methodology and risk management) and external (regulatory) requirements; - Coaching of trainees and associates.

Responsible for performing most part of the engagements’ audit procedures with a reasonable level of supervision. The main tasks performed were: - Review of balances and requirements for the disclosure of financial statements with application of international accounting standards; - Performance of substantive audit tests, of medium to high complexity, including inquiries, observations, inspections, recalculations and projections; - Execution of tests of operational effectiveness in controls; - Risk assessment on the audit planning and identification of improvement points in internal controls; - Writing of internal control recommendation letters in order to report to the client's governance, listing the detected control deficiencies and their possible effects; - Analysis, investigation and recommendation of corrections of journal entries made by the client; - Conducting audit planning procedures, action plans and audit schedule.

Responsible for performing audit procedures with a reasonable level of supervision. The main tasks performed were: - Analysis of policies and regulations, contracts, minutes and letters for risk assessment purposes; - Performance of substantive audit tests, of low to medium complexity, over the relevant accounting balances; - Interviews with the client for understanding controls, collection and inspection of audit evidence; - Elaboration of process descriptions and flowcharts; - Checking of financial statements; - Monitoring of physical inventories.

Controllership department support routines, in such activities as: - Register of accounting information and material cost calculation; - Productive efficiency report and calculation of need for manpower; - Costs and expenses reporting control, through ERP SAP system and spreadsheets for management information purposes; - Analysis of spendings and investments allocation in the chart of accounts; - Assistance on monthly accounting closing; - Preparing of documents for internal and external audit compliance; - Invoice bookkeeping.