Ronaldo Carvalho

Lead and coordinate internal audit activities, ensuring compliance with internal policies and external regulations. Develop risk-based audit plans to identify opportunities for improvement in internal processes and controls. Evaluate the effectiveness of internal controls and propose recommendations for risk mitigation and operational improvement. Manage teams of internal auditors, promoting professional development and alignment with the company's strategic objectives. Coordinate the Audit Committee, supporting the analysis of risks, controls, and strategic recommendations. Lead the Whistleblowing program, ensuring effective, confidential, and secure reporting channels, in addition to monitoring the investigation and resolution of complaints. Act as a business partner, providing strategic insights to senior management and supporting the implementation of corrective actions.

As an Audit Manager at CNP Seguradora, I had the privilege of coordinating a dedicated team on a mission to ensure the integrity, accuracy, and compliance of our operational processes. In the dynamic insurance sector, auditing plays a pivotal role in maintaining the trust of our clients and partners. My key responsibilities included: Internal Auditing: Planning, executing, and supervising internal audits to ensure that our operations align with policies, regulations, and industry best practices. Upholding our commitment to compliance every step of the way. Risk Analysis: Proactive identification of operational risks and the development of strategies to mitigate them, ensuring our insurance company was prepared to face challenges in an ever-changing environment. Team Leadership: Guiding and developing the audit team, fostering excellence, continuous learning, and collaboration, resulting in a highly skilled and motivated team. Continuous Improvement: Collaborating with key departments to identify opportunities for process improvement, operational efficiency, and cost control, enhancing our overall performance. Compliance Management: Ensuring that all policies and procedures were up to date and in compliance with government and industry regulations, maintaining our commitment to integrity and ethics. I was committed to driving operational excellence and rigorous compliance within our insurance company, ensuring our clients received the highest level of service and reliability. I am always open to networking opportunities and collaboration with industry peers.

- Support company to understand and address risks. Execute audits based in operational risks, strategy, technology, governance, emergent and regulatory risks. - Best practices to manage and deliver the annual audit plan, including the planning, execution and reporting. - Coordinating a specialist team, supporting and providing coaching, reviewing relevant processes. - Assessment in digital transformation, Cybersecurity, Integrated Communities, Cloud, API’s.

- Specialist in evaluation of the most relevant processes from insurance companies: Underwriting, Claims, Commissions, Reserves / Technical and Actuarial Provisions, Investments, Reinsurance, Coinsurance, Contingencies, as well as support processes such as Human Resources, Procurement, etc. - Responsible to perform and manage audits and to review the internal controls structure, processes and operational practices. - Recommend improvements and changes to existing policies and controls to ensure they are current, adequate, functional, and used according to standards set by the regulator and the company. - Identify the risks of the business process and develop test methodologies to evaluate the adequacy of the controls; and - Develop recommendations and reports based on audits and present these ideas to senior management;

- Leader responsible for the designing and implementing Annual Audit Plan, which includes audit projects in several areas of the company, direct reporting to the Audit Comitee and CEO. - TeamMate user for projects focused on the examination and policy compliance check, procedures ensuring the effectiveness of key processes such as sales, production, purchasing, capex and opex, investments, liabilities, stocks, payroll, etc.

- Audit Manager specialist in financial statements of insurance companies and health care companies.

- Responsible manager for performing audit procedures, internal control reviews, reviews of Sarbanes Oxley (SOX), and the review of financial statements in accordance with Brazilian and international auditing and accounting standards. Reviews of audit to meet the SOX legislation, IFRS and US GAAP. - Actuarial Manager responsible to attend all customers from Brazilian portfolio, and to manage the Actuarial team for Financial Statements audits and Consulting. - Presentations to senior management and business executives to report the results of the audit work. - Business Prospecting, including building proposals, scope, definition of programs, and other administrative tasks such as billing, budget and monitoring of revenues and costs of the projects. - Lecturer in technical training for auditors and also technical discussions as a representative of Deloitte in the GT-3 IBRACON - Brazilian Institute of Accountants and Auditors.

Produção acadêmica em Controles Internos como Trabalho de Conclusão de Curso.

Produção acadêmica de Auditoria em Provisões Técnicas em Seguradoras e Entidades de Previdência Privada.

Seminário de Convergência de Normas Internacionais (IFRS) para o mercado segurador, incluindo a aplicação das normas do Comitê de Pronunciamentos Contábeis (CPC).