Manager Financial

Sergio Fabrykant, CPA

*** ***** ******, **********, ** L4L 3S4

416-***-**** *******@****.*** https://www.linkedin.com/in/sfabrykant/ Global Internal Audit Senior Manager

Internal auditor with 20 years of experience working with Canadian, US and South America bank compliance, assisting global public financial organizations, with the planning, and executing the SOX 404 evaluation, providing assurance of the adequacy of internal controls over financial reporting, and mitigating inherent internal and third party risks. Leadership Competencies

Executive Team Partnership Team Development, Engagement & Retention Communication Excellence, Analytical & Multitasking Internal & External Relationships Senior Leadership Advisor Start-to-End Audit Methodology Big 4 Accounting Firm Liaison to ensure information completeness & integrity Technical Competencies

Risk Operational Management Banking & Financial Services Operations & Finance Controls over Financial Reporting Due Diligence Treasury SEC, OSFI & TSE Regulatory Requirements Accounting & Financial Statements Providing Assurance and Advisory on the full governance & Audit Functions Translating Complicated Situations into Comprehensive Risk Scenarios

Highlights of Qualifications

Proficient in reviewing, testing and evaluating the compliance with Sarbanes-Oxley for operational and financial internal controls, supporting business operations and finance functions through AML review, and the maintenance of Sarbanes Oxley (SOX), section 404, Sarbanes-Oxley Act/02 process documentation, quarterly assessment and reporting of Internal Controls over Financial Reporting (ICFOR) on a timely basis

Successfully assists with the update of SOX methodology and quarterly attestation and remedy processes

Broad experience in banking and financial services auditing, and Canadian and US compliance with regulations for public organizations (SOX Act 404 compliance), and financial Institutions (OSFI)

Proven experience in developing, managing, and executing SOX training programs and methodologies including audit tools, data analytics, and audit software such as Team Mate & Resolver in the SOX testing

Fluently bilingual in English and Spanish (verbal and written), conversational in French Professional Experience

Global Compliance - International Banking Compliance (contract) February 2019-Present Scotiabank Canada

Build regulatory and control libraries for the Enterprise Regulatory Compliance Management program Executive Corporate Internal Audit Manager Consultant August 2013-February 2019 A&C Advisory Group – Vaughan

Provide Internal Audit, IT Audit, and Risk Management consulting services, assisting public and private organizations bolstering effectiveness with their SOX 404 compliance process, including the effectiveness over Financial Reporting, while assisting Management in meeting their business objectives

Managed SOX 404 global compliance office, overseeing quarterly SOX ICFOR attestations and providing hands-on assistance in the development of the SOX Annual Report submitted to the CFO and the Board of Directors 2

Sergio Fabrykant, CPA *******@****.***

Regional Manager, Internal Audit 2008-July 2013

Barrick Gold Corporation– (TSE:ABX): www.barrick.com – Toronto

Issued value added recommendations to address found audit issues; worked with senior management on action plans to ensure compliance while effectively mitigating risks

Managed and developed talent to support Audit engagements and complete all SOX 404 projects (Quarterly attestation and Year-end processes) to support the CEO and CFO s Certification as appropriate

Planned and lead full audits across Canada, US, and south America which included areas such as:

- SOX Quarterly Activities – Timely communicating material changes in internal control over financial reporting and following up and validating the Remediation process on the weaknesses identified during the attestation

- Third Party Risk Management Environment, ensuring the effective integration of industry best practices and regulatory changes impacting third party risk management and the ongoing alignment of the Framework and related policies to regulatory requirements

- Banking and Financial Services SOX 404 Compliance Audits - Managed and Oversaw the Quality Assurance program on work executed by different SOX testing teams to ensure compliance with the SOX methodology

- Accounting and Finance Audits – Treasury, Cash Management and disbursements, Intercompany Account Consolidation, month and year-end closing procedures, PPE depreciation, fixed assets management, Finance and Accounting, Sustaining Capital, Human Resources, Marketing, Communications, and Real Estate etc.

Reviewed adequacy of existing controls within the change management process and risk profiling design, Implementing key controls as necessary in the asset management monitoring and documentation processes Director of Internal Audit and Compliance Officer 1998-2007 Royal Group Technologies Limited – Woodbridge (Acquired by Georgia Gulf – NYSE:GGC: www.ggc.com)

Worked, liaised and openly cooperated with external auditors (KPMG Canada) and due diligence agents (Price Waterhouse Coopers), which resulted in creating rapport and strengthening the reliance from external auditors in our internal audit team’s review, assessment and reporting within Canada, US and all foreign operations

Implemented Pre-SOX internal controls structure before the passing of 2002 SOX 404 Act. Company was compliant with SOX 404 before the legally establish compliance deadlines

Established standards of performance for audit function, and provided value-added recommendations and solutions to address the issues found. Followed-up on the remediation process as agreed with management to address all reported control weaknesses, and compliance issues

Reviewed existing and evolving regulations and industry best practices to enhance the end-to-end governance of Third Party Risk management Framework and related tools Education & Professional Development

Courses in the IIA and the Institute of Chartered Accountants Audit Strategies for the Construction Activity, Professional Auditor’s Seminar Series, Value-added Business Controls, Criteria of Control (CA and IIA), Compliance Series, FCPA, SOX compliance with SOX 404 202 Act and Bill 198, IV Canadian Seminar on Investigation and Fraud Investigation techniques. Member of the IIA (Institute of Internal Auditors). Continued education through The IIA’s seminars and regulatory requirements (SOX, assurance on adequacy of Internal Controls over Financial Reporting, Compliance - ICFOR) Professional Continuous Education:

Interrelation between Financial and Operational audits, Audit and Accounting, Assurance and Advisory on the effectiveness of internal controls on Operations, Regulations (ERCM), and over Financial Reporting (ICOFR)

SOX 404 Act of 202 implementation, documentation, fieldwork, documentation and quarterly attestation

FCPA investigation and reporting

Certified Public Accountant AR designation (CPA)

Faculty of Economic Sciences – National Argentine University of Accounting - designated Certified Public Accountant -- Argentine AR Institute of Chartered Accountants (CPCECF - member of AR Audit Committee 1984-1996).

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