Financial Reporting Certified Public

Guilloux Cayo, MBA, CFE, CPA.

e-mail :************@*******.***

Phone : 754-***-****

Summary

Detail-oriented Senior Auditor with over 27 years of experience in supervising financial, compliance audits, risk assessments and fraud investigation across diverse sectors. Successfully managed audits for various government programs, including Not for Profit Organizations, financial and construction Sectors; enhancing operational integrity and compliance. Demonstrated ability to improve audit processes, including conducting Quality Control Reviews resulting in increased audit quality. Bringing a proven track record in contributing insights that drive organizational improvement and integrity in auditing.

Professional Certifications: :

Certified Public Accountant (CPA).

Certified Fraud Examiner (CFE).

EXPERIENCE: AUDITOR

ParkerTide/USAID Office Inspector General May 2021 to February 28, 2025

Exercised the oversight over the Certified Public Accountants’ work related to Millennium Challenge Corporation Charge card risk assessment, Payment Integrity Information Act(PIIA) and financial statement(GMRA) audits and made appropriate recommendations to the Independent Professional Accountant.

Exercised the oversights over the Certified Public Accountants’ work related to USAID, purchase card risk assessment, PIIA, travel card and financial statement audits and made appropriate recommendation or suggestions to the Independent Professional Accountant,.

Performed the risk assessment of InterAmerican Foundation (IAF) and U.S African Development Foundation (USADF)’s charge card programs.

Exercised the oversight over the Certified Public Accountants’ work related to IAF and USADF’s financial statement audit.

AUDITOR

USAID Office Inspector General August 2012 to February 2021

Performed USAID GMRA financial audit

Performed IAF, OPIC and ADF Government charge card program risk assessment.

Exercised the oversight over the Certified Public Accountants’ work related to Millennium Challenge Corporation Charge card risk assessment, IPERA and GMRA audits, etc.

Reviewed the Certified Public Accountants’ workpapers related to USAID, IAF and USADF’s financial(GMRA) audit and made appropriate recommendations or suggestions to the Independent Professional Accountants.

Reviewed the audit reports of various audit firms and countries to verify their compliance with Generally Accepted Government Auditing Standards(GAGAS) and USAID audit guidelines.

Performed the Quality control review (QCR) of various audit firms.

Performed the performance audit of various USAID projects.

Prepared the OIG transmittal memo related to USAID’s management decisions taken on recommendations.

Trained CPA firms on GAGAS

AUDIT CONSULTANT

Francisco y Asociados(Nexia Dominican Republic) July 2011 to July 2012

Reviewed the audit documentation and made appropriate recommendations to the audit team.

Verified whether the financial statements complied with the International Financial Reporting Standards.

AUDIT CONSULTANT ROSTER May 2011 to July 2012

United Nations Development Programme (UNDP), New York, USA.

Reviewed the audit reports of various countries to verify their compliance with international auditing standards and UNDP audit guidelines and made appropriate recommendations to the related country’s Director.

CONSULTANT November 2011 to July 2012

Inter-American Development Bank

Verified whether implementers had complied with the Bank’s procurement policies.

Verified all expenses had their adequate supporting documents and met all the eligibility criteria to be financed by the Bank.

CONSULTANT September 2011 to October 2011

MSI Recruiting, Fort Lauderdale Florida, USA

Phone: 954-***-****

Acted as Haiti out port Controller of Seaboard Marine on Behalf of MSI Consulting.

Reviewed monthly accounting close process including analytical review of the monthly operating results to ensure accurate accounting records are maintained.

Performed cash flow projections to effectively manage cash balances and minimize excess cash outside the U.S.

Implemented, documented, and maintained adequate and effective internal controls.

Implemented, documented, and maintained adequate and effective processes to improve the close and reporting cycles to ensure timely and accurate reporting.

Ensured compliance with all applicable laws, rules, and regulations.

CONSULTANT March 2009 to July 2011

Baker Tilly Republica Dominicana, Santo Domingo, Dominican Republic

Phone: 809-***-****

Reviewed the audit work papers and made appropriate recommendations to the audit team.

Trained the employees in all matters related to Accounting and International Auditing standards.

Verified whether the financial statements complied with the International Financial Reporting Standards and made appropriate recommendations.

Assisted the company in the investigation of fraud cases and represented the company in court as an expert witness.

CONSULTANT July 2008 to February 2010

SMS HAITI, Port-au-Prince, Haïti

Participated in the elaboration of the business plan of the company.

Negotiated its affiliation with SMS Latino America.

Participated in the negotiation of contracts and helped preparing the proposals.

ACCOUNTANT February 2007- June 2008

Broward Community & Family Center, Inc, Fort Lauderdale, FL

Phone: 954-***-****

Overseen the maintenance and integrity of the general ledger.

Prepared monthly financial statements.

Performed all general accounting functions including, purchasing, accounts payable, and payroll.

Monitored expenses, compared actual results to budgeted and prepared various detail account

Acted as point person in the annual independent audit process.

ACCOUNTANT January 2003 - January 2007

H & N Accounting, North Miami, FL

Phone: 305-***-****

Prepared the financial statements for small businesses.

SENIOR AUDITOR September 1996 - August 2002

GARDÈRE NOAILLES, Port-au-Prince, Haiti

Phone : 509-***-****

Planed the audit’s engagement for companies in a variety of businesses sectors.

Coordinated the audit’s engagement.

Led training for audit’s team.

Participated in the preparation of audit’s work papers.

Prepared the audit findings and the audit’s report.

Supervised staff of six auditors while conducting audit’s engagement.

EDUCATION: Master of Business Administration

St Thomas University (STU), Miami, Fl, Dec. 2007

Master of Arts in Economics

Catholic University of Santo Domingo (Universidad Católica de Santo Domingo), Dominican Republic, Dec. 2001

B.S in Accounting

Institut National d’Administration de Gestion et des Hautes Études Internationales). Port-au-Prince, Haiti, Oct. 1996

SKILLS:

Financial and performance audits, Single audit, International Financial Reporting Standards, financial statements preparation, Internal controls implementation, Microsoft Word, QuickBooks, ADP, Teammate, US GAAP, Client Service, fraud investigations, Communication, Microsoft Office Suite, risk assessment, GAGAS, Cash flow projections Microsoft Excel, PowerPoint, Sage Platinum for Windows, JD Edwards, Staff Supervision and analytical Skills.

LANGUAGES: French, Spanish, English, and Creole.

ADDITIONAL

INFORMATION: Member of Association of Certified Fraud Examiner (ACFE).

Member of Information Systems Audit and Control Association (ISACA),

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