Management Accounting

Maria Rodríguez-Aerts, MBA, CPA

Name: Maria D. L. A. Rodriguez-Aerts

Address: Groene Zoom 2, 2614 TT, Delft

Telephone number: +31(0)15 – 214 47 42 / +31(0)6 – 5122 2739

Email: ac2py5@r.postjobfree.com

Nationality: Dutch

Driver’s license: Yes

Summary:

Internationally experienced Auditor, MBA and Certified Public Accountant (CPA) with a solid track record in multinational environments. Currently preparing to become a CIA. Passed CIA Part 1 and Part 2. Soon I will be taking Part 3. Expert technical knowledge of Operational Audits, SOX, Financial Audits, Internal Control, Risk Analysis (COSO), and Compliance.

Experience in ERP Implementation (Computron and Oracle).

Native speaker in Spanish, proficient in English, with an advanced oral and written knowledge of Dutch.

Self-driven, analytical thinking, good at planning and organizing, eager to learn, reporting skills and computer competent. Willing to travel abroad.

Experience:

Amsterdam

Nov 2015 – now

Consultant through Robert Half Management and USG Professionals (staffing services)

SOX, Operational, and Financial and Internal Auditor

Implemented SOX

Performed SOX and Financial audit tests

Performed tests of different Accounting processes: Fixed Assets, Inventory, Retail Accounts Payable, Cash Management, etc.

Reviewed scope and efficiency of current policies.

Ran interviews and created documentation for tests according to the Deloitte procedures.

Provided IPE support for documents received when applicable.

Provided reports of SOX test results to be discussed with management, according to the Deloitte standards.

UTI Worldwide (Logistics and Supply Chain) Amsterdam

Regional Implementation Specialist (ERP Oracle) Dec 2013 – May 2015

(Left because the implementation was stopped. The company was finally acquired by a Danish company that was using the ERP system SAP).

Conducted on an international basis, business process analysis and documentation for the purpose of implementing Oracle software solutions and to substitute the existing legacy systems.

Conducted financial statement analysis at gross margin level; this in order to determine the correctness of monthly accounting.

Highlights:

Completed the Business Analysis for the Oracle implementation of Spain and Israel

Genzyme Europe B.V. (Biotechnology) Naarden

Internal Auditor 2006 – 2012

(Left due to the department moved to Paris after the Sanofi acquisition)

Conducted audits in Europe, LATAM and USA:

SOX and Operational Risk based (Financial Closing, Inventory, Manufacturing, Accounts Receivable, Procurement, etc.), SOX IT GCC, Financial Reviews, Compliance audits, and Anti-Fraud Assessments.

Contributed to the annual audit planning.

Planned the execution of the assigned weekly audits, following a general annual plan (including sample selection, schedule and request letter).

Instrumental in the ERP Oracle implementation in 2010.

SOX/ Operational Audit and Internal Control:

Executed Business/Accounting process analysis and documentation (Narratives) across Europe.

Performed risk assessment (COSO approach).

Identified, inspected and assessed key controls, per business/ Accounting process, implementing the RCTS Control framework across Europe.

Performed Gap Analysis (existing internal controls versus required internal controls).

Prepared test scripts and performed tests across Europe, in LATAM and in USA.

Assessed the effectiveness of the company policies and procedures, and compliance with external regulations, including reasons of non-adherence and non-compliance.

Reporting: prepared reports of findings and recommendations for European management, and occasional for LATAM management.

Followed up on recommendations in partnership with the process owners.

Prepared together with the team the annual SAD report to be submitted to the external auditors.

As a part of the continuous monitoring, performed at least annual walkthroughs (for all business /accounting processes) to determine changes in the processes, and potential changes in risks.

Executed annual risk assessment across Europe, considering any changes in the business, identifying opportunities to improve the internal controls.

Identified and recommended implementation of best practices, based on the company strategy and the sector practices (working together with the process owners).

Executed IT SOX audits (General Computer Controls) across Europe.

Executed Governance tests: Entity Wide Key Controls across Europe

Together with the team acted as liaison between the external auditors (PWC) and the process owners in the audits, and assessments to enable efficiency and effectiveness.

Led a team of 3 auditors during several audit projects.

Assisted the process owners by providing guidance on compliance and company polices.

Highlights:

Completed the SOX/Operational Audit implementation for Genzyme across Europe.

Co-authored the Self-Testing Protocol to support the country organizations with self-testing and the Compliance Test Workbook, a guideline to test health care compliance within Genzyme Europe.

Co-authored SOX IT GCC Test Workbook (Using the RCTS control framework).

Robert Half Management (staffing services) Amsterdam

SOX and Operational Auditor 2004 - 2005

Worked for two clients: Exide (through Protivity UK) and Genzyme Europe.

Implemented Sarbanes Oxley for two international auditing projects making use of Lordi methodology.

Executed Business/Accounting process analysis and documentation (Narratives).

Performed risk assessment (COSO approach).

Identified key controls, per business/ Accounting process, using the Deloitte Control Framework, RCTS.

Performed gap analysis (existing internal controls versus required internal controls).

Prepared some test scripts, and performed tests.

Prepared reporting for management.

Highlights:

Completed as team member the SOX implementation for Exide in Spain.

Burger King International Group (Intl Finance Group) Rotterdam

Senior Business Analyst International 2003 – 2004

Consolidated the financial statements for the International Group (5 European countries).

Prepared monthly financial and operational analysis and studies on the results of the International Group.

Modeled a strategic plan for the International Group.

Analyzed monthly budgets versus results, weekly and monthly sales trends.

Highlights:

Put together the annual sales budget from scratch.

Analyzed and improved the monthly reporting template, removing inconsistencies resulting in better reliability.

Reviewed reporting tools for budgeting and reporting creating Excel templates that improved the reliability of delivered information.

Emery Worldwide (Logistics & Transportation) Hoofddorp

Senior Business Analyst 1999 – 2002

Conducted business process analysis and documentation for the purpose of implementing Computron and substitute the existing legacy systems, at various branches worldwide

Modeled accounting policies and processes, documented procedures and performed site analyses.

Executed a GAP analysis.

Defined, re-designed and documented business processes.

Implemented modules of an ERP financial system (Computron) at various branches worldwide.

Highlights:

Coordinated the Euro update for the Computron ERP financial system, re-aligning the IT teams involved resulting in successfully meeting the January 2000 deadline for the system to work with the Euro currency.

Nalco Europe B.V. (Water & Hygiene Technology) Leiden

Accounting Analyst 1998 – 1999

Set up the administration of the Sales Commission Program for 5 business units in Europe

Analyzed compliance related to this Program.

Prepared financial analysis and studies for Finance Management.

Prepared (consolidated) reports and financial plans and overviews related to the internal unit's operations.

Jose A. Carvajal & Associates (Public Accounting) San Jose, Costa Rica

Senior External Auditor 1995 – 1996

Planned, coordinated and executed assignments on a team basis.

Examined and assessed financial statements as prepared by clients according to GAAP.

Evaluated internal controls and information systems and prepared reports for client companies, discussed audit results and reports with clients.

Mutual Metropolitana de Ahorro y Prestamo (Savings & Loans) San Jose, Costa Rica

Chief Internal Auditor (CPA) 1991 – 1994

Managed the Internal Auditing department (4 auditors).

Produced overall yearly plans including detailed project planning and auditing working programs for the Internal Auditing department.

Reviewed and evaluated operational and transactional procedures to increase operating efficiency.

Designed programs for the proper performance of internal controls based on GAP and GAAP.

Certified financial statements and financial reports.

Represented the bank in the Federacion of Mutuales (financial association of 4 savings & loans institutions).

Participated in Board of Directors and top-management meetings to advise on all matters related to internal auditing.

Highlights:

Started the Internal Audit department for Mutual Metropolitana: built this department setting up the team, developing the audit plan, the audit work programs and participated in Board of Director sessions and top management meetings to provide advice regarding administrative, legal and financial matters.

Participated in the design of the Integrated Information Systems to ensure compliance with internal controls and auditing tracks.

Mutual Heredia de Ahorro y Prestamo (Savings & Loans) Heredia, Costa Rica

Interim Internal Auditor (CPA) 1990 – 1991

Managed the Internal Auditing department (2 auditors).

Produced the yearly working plan for the audit department (2 auditors).

Redesigned procedures for treasury and bank operations.

Participated in the investigation of a fraud case.

Participated in Board of Directors and top-management meetings to advise on all matters related to internal auditing.

Jose A. Carvajal & Associates (Public Accounting) San Jose, Costa Rica

External Auditor 1987 – 1989

Joined the auditing team as First Assistant and was promoted to Senior Auditor in 1988.

Executed audits for external companies in several industries (import/export, agriculture, savings & loans and non-profit).

Contributed to the development of accounting manuals for external clients.

Education:

University of Lincolnshire & Humberside Lincoln, England

MBA (International Finance) 1998

Maastricht School of Management Maastricht, the Netherlands

Management for General Managers (Executive Program) 1996

Universidad de Costa Rica San Jose, Costa Rica

Technician in Auditing Systems (EDP Auditor) 1994

Universidad de Costa Rica San Jose, Costa Rica

Licentiate Degree with focus on Accounting 1989

Universidad de Costa Rica San Jose, Costa Rica

Bachelor Degree in Business Administration 1986

Languages:

Spanish native speaker

English fluent

Dutch advanced

Software skills:

IDEA (audit software), Hyperion, ERP (Computron, Oracle, MFG PRO) VISIO, MS Project, MS Office

Certification:

CPA (Costa Rican Association of Certified Public Accounting) and MBA

CIA: Working on becoming a CIA. Passed CIA Part 1 and Part 2. Soon I will be taking Part 3.

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