TANVEER A. CHINOY, CPA, CFE

**** ***** ****** ** ****, TX 77493 Email: add79e@r.postjobfree.com Phone: 346-***-**** 1

SUMMARY

• A CPA and CFE (Certified Fraud Examiner) with 20 years of Auditing (15 years), Accounting and Operations experience.

• 5 years of Sarbanes-Oxley controls experience. 10 years of experience in Operational, Financial and Compliance audits and business process controls.

• Public Accounting experience with Deloitte, EY and PwC which includes both internal and external audit assistance to organizations such as Western Union, Crocs, Pogo Production Oil and Gas, Venoco Oil, McDermott, CBI, Love’s Country through.

• Industry experience includes Oil and Gas, Service, IT and Manufacturing.

• Experience working with Government contractor (Federal and State Department) in terms of Accounting and Audit.

• Career highlight experience includes saving a company over $180M USD through fraud investigations audits.

• Management and mentoring staff at all levels in Audit, Accounting and Operations environment of up to 8 employees.

• Strong leadership and communication, verbally and written, at all management levels to include Audit Committee, Board, CEO, CFO.

• Have written over 200 audit reports over audit career span.

• 8 years of International experience to include conducting and overseeing audits in North America, Africa and Middle East locations. Most recently, 7 years in Dubai, UAE (2011 through 2017).

• An outside the box thinker, hard-worker and technically sound.

• Proficient in software to include SAP, Oracle, PeopleSoft, Cognos, MS Office suite products, TeamMate, AutoAudit etc.

• Proficient knowledge of internal controls framework COSO (Committee of Sponsorship Organization) and COBIT

(Control Objectives for Information and Related Technologies), GAAP (Generally Accepted Accounting Principles) and GAAS (Generally Accepted Auditing Standards).

• Conduct work with highest ethical standards.

CERTIFICATIONS & EDUCATION

• U.S. CPA - Certified Public Accountant – license active since 2010 (Texas State Board License #095562) -

• U.S. CFE - Certified Fraud Examiner – license active since 2008

• MBA in Accounting – Strategic MBA - University of Houston, Texas – Graduated in 2019

• BBA in Accounting - University of Houston, Texas - Cum Laude Honors – Graduated in 2003

• BBA in Computer Information Systems - University of Houston, Texas - Cum Laude Honors – Graduated in 2001 EXPERIENCE

Aramco Services Company (ASC) Houston – 05/2018 – 02/2020 – Lay-offs Audit Consultant – Corporate Internal Audit Group

• Audits conducted included Petroleum Accounting process, Procurement, Logistics, Aircraft Inventory, Systems Development Lifecycle, Business Continuity Plan, IT Business Office etc.

• Part of Corporate Internal Audit group to lead and perform Operational, Financial and Compliance related audits, to include the following, but not limited to:

o Procure to Pay – Review of policies and procedures, bids, vendor quotations, vendor contract, purchase order and payment

o Order to Cash – Review of policies and procedures, sales orders, receivable, shipping, invoicing and payment.

o Hire to Retire – Review of policies and procedures, payroll calculation accuracy, medical/benefits payments and terminations.

• Traveled to Port Arthur, Texas to conduct Motiva/Aramco Oil Refinery process audit.

• Through Audits, recommended improvement in Policies and Procedures and related processes throughout Aramco Services Company to include Accounts Receivables, Accounts Payable, Cash, Revenue, Assets and Equity.

• Collaborated with PwC (external auditors) in conducting Testing, Documentation, Identifying Deficiencies by working as a liaison between Management and Internal Audit.

• Reviewed Revenue process to ensure cash received is in alignment with revenue earned, worked performed and adequate supporting documentation.

• Assisted Audit Managers and Chief Auditor with other ad-hoc projects to include Risk Assessment and review of company policies and procedures.

TANVEER A. CHINOY, CPA, CFE

2203 Acorn Square Ct Katy, TX 77493 Email: add79e@r.postjobfree.com Phone: 346-***-**** 2

Ernst & Young (E&Y) and PwC – 10/2017 – 5/2018 - Temporary Contract Work Ended Senior Financial External Auditor – Assurance Group

• Assist E&Y clients during the busy season. Following is the scope of work:

• Assist clients with performing Financial Statement audit as an external auditor for SOX 404 testing related to Internal Control Over Financial Reporting (ICOFR). Assisted in performing and/or reviewing work of junior auditors related to the following areas:

o Controls and Substantive testing of Goodwill, Other Intangible Assets, Equity, Revenue, Expenditure o Prepare test procedures for Open Balance Sheet process of business units o Assisted E&Y management with following up on Provided by Client (PBC) list o Lead meetings with client to obtain understanding of processes through walkthroughs to determine design and execution of controls

o Reviewed work of junior auditors related to substantive testing for Balance Sheet and Income Statement accounts

• Assist PwC clients during the busy season. Performed work for the following clients:

• Enbridge Energy – oil and gas industry - performed Information Technology General Computer Controls as an external audit to comply with Sarbanes-Oxley by reviewing areas such as Access to Programs and Data

(database, network and application access controls), Changes to Programs and Computer Operations (backup and recovery.

• Quanta Services – oil & gas and communications industry - performed Information Technology General Computer Controls as an external audit to comply with Sarbanes-Oxley by reviewing areas such as Access to Programs and Data (database, network and application access controls), Changes to Programs and Computer Operations

(backup and recovery.

• Love’s Country Stores - performed Financial Audit related to Balance Sheet Reconciliations for the fuel and energy process, to include Fuel Trade Accounts Payable, Accrued Fuels Expenses, and other related accounts. The review was conducted to ensure accuracy of account balance and timeframe as well as dollar value of outstanding reconciling items.

Pacific Architect Engineer (PAE) – A Former Lockheed Martin Company – 01/11 to 07/17 Sr. Audit Manager – Corporate Internal Audit – Position Based in Dubai, UAE

• Assisted Director of Internal Audit by running the Internal Audit department for the company of around $2.4B in annual revenue and approximately 18,000 employees.

• Perform Risk Assessment on a yearly basis to plan and schedule audits.

• Worked closely with Chief Ethics and Compliance Officer by performing ad-hoc compliance audits to include Fuels Fraud Investigation audit in Afghanistan, Ministry of Finance Tax Audit in Afghanistan and Vendor Investigation audit in Iraq. Saved the company around $180MM in 2013 by working with Ministry of Finance in Afghanistan to reduce tax liability owed by PAE.

• Worked with external banks (Chase, Citibank etc.) to audit Cash and Treasury departments.

• Work with process owners to identify risks associated with Internal Controls related to Information Technology for the areas related to Systems Access, Information Security, Change Management, Database, Software/Hardware and Disaster Recovery. Adequate understanding of the COBIT (IT framework).

• Provide audit status updates to Executive Senior Leadership team on a quarterly basis.

• Performed Operational, Financial and Compliance audits for the company to include Sarbanes-Oxley testing in conjunction with working with E&Y external auditors.

• Traveled up to 50% each year by conducting and managing/leading audits across the world related to Operational, Financial and Compliance audits to include Middle East, North America, Africa and Asia.

• Responsible for planning, scheduling, testing and creating draft/final audit reports related to Business Cycles, Operational, Financial and Compliance audits for processes to include: o Hire to Retire – payroll and HR processes

o Procurement to Payables – vendor bidding and contract, purchase orders and payment to vendor o Order to Cash Flow – customer order process, distribution and delivery, invoice processing and receipt of payment.

o Financial Reporting – chart of accounts review, posting from sub-ledger to general ledger, journal entry recording and financial statement preparation.

• Proficient in use of ACL audit software

• Well versed in COSO framework to ensure compliance with Sarbanes-Oxley compliance.

• Wrote and enhanced Audit Programs for all processes in the company. TANVEER A. CHINOY, CPA, CFE

2203 Acorn Square Ct Katy, TX 77493 Email: add79e@r.postjobfree.com Phone: 346-***-**** 3

• Manage and provide guidance to junior auditor(s) on planning, testing and report writing

• Assisted company with Fraud investigative and other ad-hoc audits.

• Current systems used are Costpoint Accounting system and COGNOS reporting software.

• Proficient knowledge of Generally Accepted Accounting Principles (GAAP)/International Financial Reporting Standards (IFRS) and Generally Accepted Auditing Standards (GAAS). Members Choice Credit Union – 07/09 to 01/11

Corporate Controller/Compliance Manager – Corporate Accounting

• Oversee all aspects of accounting and finance function for the credit union

• Ensure that financial statements are created accurately on a monthly, quarterly and yearly basis.

• Review all reconciliations of the department to ensure they balance to the general ledger and that the outstanding reconciling items are cleared in a timely manner.

• Performed audits of Cash and Accounting areas to ensure compliance with internal bank policies.

• Responsible for reviewing most of the Balance Sheet reconciliation general ledger accounts. Classification and accurate posting of each entry is checked on a consistent basis.

• Assist CFO directly to prepare yearly budget.

• Performed audits of various Accounting and Cash functions throughout the bank to ensure compliance with internal policies as well as city, state and federal regulatory agencies.

• Meet with board members to disseminate financials on as needed bases in CFO's absence. Accounting and Audit Contract Positions Roles from 2007 through 2009: Deloitte and Touche – 01/04 – 02/07

Sr. Auditor - Enterprise Risk Services

Left Deloitte and Touche for 12 months, during the 3-year employment with Deloitte to work in Iraq as a Finance Manager on a USAID contract. Rejoined the company in Denver.

• Clients Served Through Deloitte and Touche:

• SOX Operational and Compliance Engagements:

o POGO Producing Company, Oil and Gas Industry (Houston) o Devon Energy, Oil and Gas Industry (Houston)

o BMC Software, IT and Software Company (Houston)

o Western Union, Communications Company (Denver)

• SOX IT and Operational Audits (General Computer Controls) Engagements: o Sports Authority - Sporting Goods, Retail Industry (Denver) o Crocs – Shoes, Manufacturing and Retail Industry (Denver) o Venoco - Oil and Gas Industry (Denver)

o Prosperity Bank (Houston)

• Performed walkthrough of companies’ IT processes including: Network Infrastructure, Security, Information Systems Operations, Business Continuity Planning, Database Implementation Support and Hardware Support.

• Attach Control Activities to complete gaps after the findings of any weaknesses.

• Facilitated Opening, Status and Final audit meetings with the process owners identify findings & results of the audit. Enterprise rent-a-car Company – 01/02 - 01/04

Financial Statement Accountant - Finance & Accounting Department

• Conduct daily and month-end closing accounting activities. See specifics below:

• Use of PeopleSoft and SAP accounting software to perform General Ledger & Payables.

• Reconcile Largest Cash Disbursement and Depository bank accounts using the Gross Proof Method. SKILLS

• Excellent written proficiency in performing Compliance (Sarbanes-Oxley 404), Operational and Financial audits for multiple organizations in different industries.

• Enhanced knowledge of Balance Sheet, Income Statement and Statement of Cash Flows.

• Able to create budgets and financial forecasts.

• Working knowledge of Oracle and PeopleSoft and SAP accounting systems.

• Intermediate Knowledge of Microsoft VISIO (Flowchart and Analysis Software).

• Advanced Knowledge of MS Office 97 and 2000 (Excel, Access, Word and PPT) TANVEER A. CHINOY, CPA, CFE

2203 Acorn Square Ct Katy, TX 77493 Email: add79e@r.postjobfree.com Phone: 346-***-**** 4

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