Internal Audit Manager
Resume:
C V
Mahmoud Mohamed Dahshan
Internal Audit & Financial Control
Deputy Manager
Talaat Moustafa Group ( T M G )
PERSONAL Data
Name : Mahmoud Mohamed Abd-Ellatief Dahshan
Address : Agouza, Cairo
Egypt
Tel. : 002**-********
Mobile : 002-01111366644
Email : *******.*******@*****.***
: ***************@*******.***
Gender : male
Date of Birth : 3 Dec. 1974
Military status : exempted
Marital Status : married
Nationality : Egyptian
Languages : Arabic - Mother’s tongue
English – very good
French - fair
2
PERSONAL SUMMARY
Over 23 years' experience.
Thorough knowledge of the principles, procedures and practices of accounting and financial audit.
Exceptional knowledge of audit procedures, including planning, techniques, test and sampling methods involved in conducting audits.
Profound knowledge of computerized accounting and auditing record keeping systems.
In-depth ability to gather, analyze and evaluate facts and to prepare and present concise oral and written reports.
Uncommon ability to maintain current knowledge of developments related to business matters of interest to internal audit, particularly legislation changes and developments as they affect charities, and new auditing techniques and practices. Education
May 1996 Bachelor's Degree in Accounting, Faculty of Commerce, Cairo University .
June 1999 Graduate Diploma in Investment and Finance, Faculty of Commerce, Ain Shams University with grade .
3
Professional Experience
29 Oct. 2OOO – present Internal Audit & Financial Control Deputy Manager - Talaat Moustafa Group Holding ( T M G ) .
• Plan, organize and carry out the internal audit function including the preparation of an audit plan which fulfils the responsibility of the department, scheduling and assigning work and estimating resource needs.
• Work with management to ensure a system is in place which ensures that all major risks are identified and analyzed, on an annual basis.
• Report to both the audit committee and management on the policies, programs and activities of the department.
• Coordinate coverage with the external auditors and ensure that each party is not only aware of the other's work but also well briefed on areas of concern.
• Make recommendations on the systems and procedures being reviewed, report on the findings and recommendations and monitor management's response and implementation.
• Review and report on the accuracy, timeliness and relevance of the financial and other information that is provided for management.
• Conduct any reviews or tasks requested by the audit committee, chief executive or finance director, provided such reviews and tasks do not compromise the independence or objectivity of the internal audit function.
• Provide both management and the audit committee with an opinion on the internal 4
controls.
• Developed the scope for operational, information technologies, financial and security audit projects and selected/developed appropriate audit steps necessary to promote effective audit coverage for the manager's approval.
• Assisted in the design of audit program routines to analyze computer systems databases and perform data mining and analysis to assess the effectiveness and efficiency of automated controls.
• Conducted management, information technologies, financial and security audit projects according to the yearly audit plans in all areas of the Corporation.
• Analyzed operational and management processes and system controls' effectiveness and efficiency in view to improve them and propose value-added recommendations.
• Provided assurance that operations and processes conform to current Managers policies and procedures.
• Participated in the development of new information systems to ensure that efficient and effective controls were incorporated.
• Identified control and processed weaknesses, documented main control points and provided evidential support for report recommendations.
• Prepared recommendations for all levels of management, considering materiality, pertinence and documentary evidence.
• Presented to area management the results, recommendations and conclusions of audit reviews.
• Maintained respectful and effective communications and relationships with management and staff of areas under review.
5
• Prepared draft audit reports in both official languages.
• Performed external audits (exercising the Corporation's Right of audit) in the areas of revenue and costs that were beyond the direct control of Managers employees.
1 Dec. 1998 – 29 Oct.. 2000 Chief Accountant - Tycoon Securities Trading and Book Keeping (s.a.e ).
• Reports directly to CFO and interfaces directly with other senior management team members, board of directors, advisors and shareholders or investors.
• Issues timely and complete financial statements under Accounting & Auditing Standards.
• Reviews, investigates, and corrects errors and inconsistencies in financial entries, documents, and reports.
• Monitors compliance with Accounting & Auditing Standards and company procedures.
• Assures compliance with corporate policies, regulations and laws.
• Researches and analyzes accounting matters.
• Evaluates current accounting practices and policies and drives continuous improvement.
• Prepares work papers and supporting schedules for the annual financial review.
• Prepares financial statements and other reports to summarize and interpret current and projected company financial position. Ensures integrity of all financial information.
• Coordinates monthly closing process.
6
• Develops and implements various accounting procedures.
• Works with both internal and external auditors during financial and operational audits.
• Develops, implements and upgrades financial systems and controls.
1 Apr. 1997 – 1 Dec. 1998 Chief Accountant - I M C (s.a.e ).
• Supervise day-to-day accounting procedures according to process flow, timeline, service and quality requirements.
• Ensure that all accounting entries are accurately processed within agreed deadline.
• Overall responsibility of general ledger processing, period-end closing and adjustment procedures and financial reporting.
• Perform period-end closing, adjustments and reporting.
• Ensure that fixed assets are accurately accounted for.
• Ensure all reconciliations are completed on time.
• Calculate/ post of accruals and provisions.
• Provide data for tax, statutory, statistical returns.
• Other general ledger processing tasks.
• Active participation in audit process.
• Overall proactive collaboration with Plant’s Business Controllers.
• Participate in process development projects abroad when requested.
• Recognize and communicate development opportunities in process to Team leader / Process Owner.
7
• Recognize training requirements and competence shortages in personnel work – communicate to Team leader.
• Other tasks requested by Team leader.
12 Jun. 1996 – 31 Mar. 1997 Chartered Accountant - Hamdy Abd-Elfattah Chartered Accountant and tax advisors.
• Regularly undertaking audits, involving the examination of the organization's accounts, analyzing risk, inspecting the organization's current practices and recommending improvements.
• Preparing financial statements, business plans, commentaries and budgets for management or client reports.
• Reviewing and adapting new and existing financial systems and controls.
• Implementing new financial and budgetary systems or policies when needed.
• Producing and analyzing annual and monthly accounts.
• Providing regular financial reports as and when they are needed.
• Managing expenditure, credit, payroll and investments.
• Creating financial plans and forecasts.
8
Courses & Training
Nov. 2017 C I A ( Certified Internal Auditor ) contains :
Managing the Internal Audit Function
Strategic Role of Internal Audit
• Initiate, manage, be a change catalyst, and cope with change
• Build and maintain networking with other organization executives and the audit committee
• Organize and lead a team in mapping, analysis, and business process improvement
• Assess and foster the ethical climate of the board and management
• Educate senior management and the board on best practices in governance, risk management, control, and compliance
• Communicate internal audit key performance indicators to senior management and the board on a regular basis
• Coordinate IA efforts with external auditor, regulatory oversight bodies and other internal assurance functions.
Establish Risk Based IA Plan
• Use market, product, and industry knowledge to identify new internal
• audit engagement opportunities
• Use a risk framework to identify sources of potential engagements
(e.g., audit universe, audit cycle requirements, management requests, regulatory mandates)
• Establish a framework for assessing risk
• Rank and validate risk priorities to prioritize engagements in the audit plan
• Identify internal audit resource requirements for annual IA plan
• Communicate areas of significant risk and obtain approval from the board for the annual engagement plan
Conducting Internal Audit Engagements, Audit Tools & Techniques
Data Gathering:
• Review prior audit reports and other relevant documentation as part of a preliminary survey of the engagement area
• Develop checklists/internal control questionnaires as part of a 9
preliminary survey of the engagement area
• Conduct interviews as part of a preliminary survey of the engagement area
• Use observation to gather data
• Conduct engagement to assure identification of key risks & controls
• Use nonstatistical (judgmental) sampling method
Data Analysis & Interpretation:
• Use computerized audit tools and techniques (e.g., data mining and
• extraction, continuous monitoring)
• 2. Conduct spreadsheet analysis
• 3. Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)
• 4. Draw conclusions
Data Reporting: Report test results to auditor in charge
Documentation / Work Papers: Develop workpapers
Process Mapping
Evaluate relevance, sufficiency, & competence of evidence: Identify potential sources of evidence
Fraud Risks and Controls
Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process
Determine if fraud risks require special consideration when conducting an engagement Determine if any suspected fraud merits investigation
Complete a process review to improve controls to prevent fraud and recommend changes
Employ audit tests to detect fraud
Support a culture of fraud awareness and encourage the reporting of improprieties
Interrogation/investigative techniques Forensic auditing
27 Feb. 2011 – 25 Aug 2011 C M A (Certified Management Accountant) contains :
Planning, Budgeting and Forecasting
Planning process; budgeting concepts; annual profit plans and supporting schedules;
types of budgets, including activity-based budgeting, project budgeting, flexible
10
budgeting; top-level planning and analysis; and forecasting, including quantitative
Methods such regression analysis and learning curves.
Performance Management
Factors to be analyzed for control and performance evaluation including revenues, costs,
profits, and investment in assets; variance analysis based on flexible budgets and
standard costs; responsibility accounting for revenue, cost, contribution and profit
Centers; and balanced scorecard.
Cost Management
Cost concepts, flows and terminology; alternative cost objectives; cost measurement
concepts; cost accumulation systems including job order costing, process costing, and
activity-based costing; overhead cost allocation; operational efficiency and business
process performance topics such as JIT, MRP, theory of constraints, value chain
Analysis, benchmarking, ABM, and continuous improvement.
Professional Ethics
Ethical considerations for management accounting professionals.
15 Nov. 2008 – 23 Nov. 2008 Accounting & Auditing Standards in Preparing Leaders Center for the management of the business center - Ministry of Investment.
29 May 2007 – 10 Jul. 2007 Modern Trends in cost accounting in Research and Commercial Studies Center ( R C S C ) - Faculty of Commerce, Ain Shams University .
18 Jun. 2005 – 25 jun. 2005 Financial Analysis and Budgeting in the Arab House of Training and Consulting ( SEMENAR ).
3 Nov. 2001- 13 Nov. 2001 Accounting & Auditing Standards in Arab Academy 11
for Science, Technology and Maritime Transport Advanced Institute of Management.
17 May 1997 – 4 Jun. 1997 Destruction in taxes in the tax Training Center IRS with grade Excellent.
31 Aug. 1996 – 11 Sep. 1996 Adv. Microsoft EXCEL in IDSC - Egyptian Cabinet.
3 Aug. 1996 – 15 Aug. 1996 Microsoft Access in IDSC - Egyptian Cabinet.
6 Jul. 1996 – 17 Jul. 1996 Microsoft EXCEL in IDSC - Egyptian Cabinet.
12 Jun. 1996 – 24 Jun. 1996 Microsoft windows in Institute of Statistical Studies and Research.
Jul 1993 – Aug 1993 training in National Bank of Egypt – local guarantee Dep.
Jul 1994 – Aug 1994 training in National Bank of Egypt – local guarantee Dep.
15 Sep. 1989 BASIC Lang. in COMPULAND.
14 Aug. 1989 Introduction of information technology programming in COMPULAND.
Computer Knowledge
• SAP.
• Oracle Finance.
• Microsoft Office ( Excel, Access, Word, Power Point, Outlook ). 12
Other Skills
Excellent knowledge of auditing techniques.
Ability to work autonomously as well as team.
Excellent Analytical and methodical approach.
Excellent in verbal and written communications.
Carry high professional ethics.
Contact this candidate