Audit & Assurance IFRS/IPSAS Risk Compliance

BINIYAM ATLE

Audit & Assurance Practitioner Financial officer Internal controller Risk Management & Compliance officer IFRS& IPSAS Specialist

Address: Addis Ababa, Ethiopia

Phone: +251********* /+251*********

Email:

LinkedIn:

***********@*****.*** /**************@*****.***.

https://www.linkedin.com/in/biniyam-atle-

Professional Summary

Audit and assurance professional with 9+ years of experience in internal and external audit, cooperative audit, financial officer/accountant, compliance & risk management and operational evaluation across governmental institutions, NGOs, cooperatives/SACCOs, Fintech companies and financial institutions. Skilled in audit planning and execution, financial analysis, internal control assessment, risk-based auditing, compliance assessment, governance and audit reporting with strong knowledge of IFRS, IFRS for SMEs and IPSAS. Experienced in accounting software, including Peachtree accounting and professional training on risk and compliance management, Auditing and IFRS. Committed to strengthening internal controls, risk management, compliance, governance and financial performance to support organizational objectives and sustainable growth.

AREAS OF PRACTICE

• Audit and assurance: Internal, External & Cooperative Audit Audit planning, Execution, Reporting & Follow up

• Financial Reporting: Financial Reporting and Compliance Advisory Financial analysis Financial statement preparation & posting

• Risk & Compliance: Internal control evaluation Risk & compliance assessment compliance testing regulatory compliance

• Taxation & Advisory: Corporate tax Compliance Tax planning support Regulatory correspondence tax documentation control

• Consulting: Peachtree Accounting System Implementation IFRS Adoption and Conversion Internal Control and Risk Management Advisory Internal control Policy and Procedure Development

• Outsourced Internal Audit Services: Professionally doing internal audit of all organizational functions and business units, evaluating the effectiveness and efficiency of governance, risk management and internal control processes, by identifying gaps and recommending practical improvements.

WORK EXPERIENCE

Position: Internal Auditor - EthSwitch S.C., Addis Ababa. December 2022 – Present Audit Planning & Execution

Preliminary assessment and review to identify understand and prioritized the key risk area and focus audit area.

Lead the planning and execution of internal audit assignments such as; project, financial, compliance, operational, procurement and performance audit engagements.

Conduct risk assessments and develop audit objectives based on identified risks and understand business processes.

Analyze and evaluate audit working paper and preparing reports that reflect audit results and document the process. Internal Controls Evaluation

Assess the design and operational effectiveness of internal controls.

Identify control deficiencies and recommend improvements to mitigate risks.

Identify and assess areas of significant business risk, internal controls and corporate governance processes.

Collaborate with management to develop acceptable solutions to mitigate identified risk Advisory Role

Provide advisory services to management on internal control enhancements and risk management practices. Compliance Assurance

Ensure compliance with regulatory requirements and internal policies.

Assist in the preparation and review of internal audit processes and methodologies.

Planning and performing financial and operational audits to ensure compliance with company policies and regulations.

Maintaining updated knowledge of laws, regulations, and industry best practices and ensures the organization’s adherence to these rule and regulation required to complie.

Position: Financial Officer – Alef Delta Saving & Credit Co-operative (SACCO), Addis Ababa.

(September 2025 – Present)

Finance Officer:

Post financial transaction in Peachtree accounting software.

Prepare monthly bank, receivable and payable reconciliation.

Prepare monthly financial statement.

Verify all association transaction adherences to regulations and internal policies, focusing on legal compliance regarding to internal policy and procedures as well as regulatory requirements.

Conduct thorough risk assessments to identify potential areas of focus and develop appropriate action plans and strategies to minimize risks.

Perform detailed and comprehensive data analysis, testing of controls, substantive testing and documentation review to identify major risk require management attention.

Present financial statement to board and executive managements quarterly and monthly. Position: Internal Auditor and advisor - Zergaw Cloud S.C., Addis Ababa. February 2025 – Present Audit Planning & Execution

Conduct preliminary assessments to identify, understand and prioritize key financial, operational, compliance and business risks.

Plan and execute financial, operational, compliance, procurement, project, and performance audit assignments across organizational functions.

Lead the planning and execution of internal audit assignments

Review financial reports, transactions, and supporting documentation to assess accuracy, completeness, compliance and control effectiveness.

Analyze and evaluate audit working paper and preparing reports that reflect audit results and document the process

Evaluate audit evidence and working papers and prepare clear, risk-focused audit reports with practical recommendations. Internal Controls Evaluation

Assess the design and operating effectiveness of internal controls across financial, operational, HR and all corporate functions.

Identify control deficiencies, process gaps and significant business risks and recommend appropriate corrective actions.

Evaluate corporate governance and internal control practices and advise management on strengthening the overall control environment.

Collaborate with management to develop practical and sustainable risk mitigation and internal control improvement measures. Advisory Role

Provide independent advisory support to management on internal control strengthening, risk management, governance and operational effectiveness.

Advise on the improvement and standardization of financial reporting, HR, project and marketing management frameworks, including the adoption and implementation of IFRS, developing and drafting all function internal control polices procedure, and manuals.

Provide practical recommendations to improve financial accountability, reporting quality, business processes and organizational performance.

Compliance Assurance

Assess compliance with applicable laws, regulations, regulatory requirements, contractual obligations and internal policies.

Identify and assess legal, regulatory, tax and compliance risks that could adversely affect business operations.

Monitor changes in applicable laws, regulations and industry practices and advise management on required compliance actions.

Plan and perform financial and operational compliance reviews to ensure adherence to organizational policies and applicable regulatory requirements.

Position: Lecturer Accounting and Finance; (September 2025 - Present) in Royal Collage, Addis Ababa.

Responsible for delivering comprehensive instruction in accounting and finance courses, ensuring students develop a strong understanding of financial principles, accounting practices, and related business concepts.

Prepare and update course syllabi, teaching materials, and assessment tools in alignment with academic standards and curriculum requirements.

Integrate theoretical knowledge with practical applications through real-world examples and case studies to enhance students’ analytical and problem-solving skills. Conduct continuous assessments, provide constructive feedback, and mentor students to support academic performance and readiness for exit examinations.

Offer academic advising and guidance to promote student success and professional development. Position: Consultant - Organic Health Care Services., Addis Ababa. May 2025 – Present IPSAS Adoption & Financial Reporting

Lead the transition from the existing GAAP based to the IPSAS financial reporting framework.

Assess existing accounting and financial reporting practices, identify IPSAS gaps and develop practical implementation solutions.

Support the redesign of financial processes, workflows, accounting procedures and reporting structures to ensure financial data integrity and compliance.

Develop and strengthen financial reporting practices in line with IPSAS and applicable donor requirements. Financial Management, Monitoring & Reporting

Review financial transactions, records and reporting processes to assess accuracy, completeness, accountability and compliance.

Establish effective financial monitoring mechanisms and support timely preparation and submission of monthly and quarterly financial reports.

Review financial management practices and recommend improvements to enhance financial efficiency, transparency and accountability.

Support donor financial reporting and project financial management throughout the project lifecycle. Internal Control & Risk Management

Conduct comprehensive assessments of existing organizational practices, processes and internal controls to identify control gaps and operational risks.

Assess financial, operational, compliance and governance risks and recommend practical risk mitigation measures.

Design and strengthen internal control frameworks to improve segregation of duties, authorization, documentation, accountability and monitoring.

Develop internal control policies, procedures, manuals and related control tools aligned with organizational requirements and best practices. For instance, IPSAS based Accounting policy & procedures, HR policy & procedures, procurement and asset administration policy & procedures, project management guidelines and plan, donor cash disbarment guidelines. Compliance & Financial Close-out

Assess compliance with applicable laws, regulations, donor requirements, organizational policies and financial procedures.

Review financial records, internal controls and supporting documentation to identify compliance deficiencies and recommend corrective actions.

Support project and financial close-out activities, ensuring completeness of records, donor compliance, accountability and proper documentation.

Organizational Development & Capacity Building

Review organizational structures, workflows, policies and operational practices and provide practical recommendations for institutional improvement.

Support the development and refinement of organizational policies, procedures, manuals and business processes.

Facilitate staff capacity building and knowledge transfer on IPSAS, financial management, internal controls and compliance.

Provide management with practical advisory insights to strengthen operational efficiency, governance, institutional capacity and long- term sustainability.

Position: Lead Cooperative Auditor - Addis Ababa Saving & Credit Co-operative Federation (Irish Leg), Addis Ababa.

(April 2022 – October 2022)

Financial and compliance Cooperative audit:

Leading and executing audit engagements across each saving and credit cooperatives to assess the effectiveness of internal controls, risk management processes and governance frameworks.

Assess the accuracy of financial statements through rigorous examination of accounting records and management practices to align with strategic objectives.

Evaluate the efficiency of cooperative operations, analyzing processes like loan disbursements and assessing internal controls to optimize resource utilization.

Verify adherence to regulations and internal policies, focusing on legal compliance regarding to internal policy and procedures as well as regulatory requirements.

Successfully manage and oversee special audit engagements from planning to completion, ensuring adherence to timelines, budgets, and quality standards.

Conduct thorough risk assessments to identify potential areas of audit focus and develop appropriate audit plans and strategies.

Perform detailed and comprehensive audit procedures, including data analysis, sample selection, testing of controls, substantive testing and documentation review.

Ensure high-quality audit deliverables by conducting thorough reviews of work papers, audit documentation, and final reports, maintaining consistency and accuracy.

Key client portfolio exposure:

- Addis Ababa Saving & Credit Cooperative Union - Ethiopian Electric power SACCO

- Commercial bank of Ethiopia SACCO - Addis Ababa University SACCO

- Addistua Ethiopia SACCO PLC

Position: Financial and Compliance Auditor - Office of Federal Auditor General (SAI), Ethiopia. 2018 – 2022 Compliance Audits:

Conducted thorough compliance audits in various federal governmental institutions to ensure adherence to applicable laws, regulations, proclamation and policies.

Developed comprehensive reports detailing compliance levels and areas requiring improvement, contributing to enhanced governance and accountability.

Financial Audits:

Executed detailed financial audits for multiple federal agencies, assessing the accuracy and integrity of financial records and statements.

Performed substantive testing, analytical reviews, and account reconciliations to verify the accuracy of financial information. o Master of Science (MSc) in Accounting and Finance - Ethiopian Civil Services University, 2025 (GPA: 3.82) Bachelor of Arts (BA) in accounting and Finance - University of Gondar, 2017 (GPA: 3.52). CERTIFICATIONS & CERTIFICATES

Identified and investigated any discrepancies or unusual transactions to assess their impact on the financial statements.

Documented findings, observations, and recommendations for further review by Assistant Managers and Managers.

Overseeing the testing of financial transactions, account balances, and disclosures to ensure compliance with relevant accounting principles

Project Audits:

Audits for major projects funded by government and international grants, analyzing project expenditures, timelines, and outcomes.

Provided insights into financial management practices and project sustainability, which informed decision-making processes and strategic planning within the entities audited.

Preparing clear and insightful reports on audit findings and recommendations for presentation to client management and stakeholders.

Special Audits:

Conducted special audits on targeted concerns, such as fraud allegations or irregular financial activities, offer actionable recommendations.

Collaborated with law enforcement and other regulatory bodies as necessary to address and resolve issues of significant concern.

Successfully manage and oversee special audit engagements from planning to completion, ensuring adherence to timelines, budgets, and quality standards.

Key client portfolio exposure:

• All governmental budgetary institution specifically university, Governmental mega project and Governmental enterprises. Position: Sale Information Officer - Ethiopia Press Agency, Addis Ababa. September 2017 to April 2018

• Managed incoming sales inquiries and provided timely information on subscription packages and advertising.

• Generated weekly/monthly sales and subscription reports for the Sales Manager.

• Entered and maintained client, subscription and ad order data in the CRM/database; ensured records were current for billing and fulfillment.

• Supported field sales activities and participated in promotional events when required PROFESSIONAL ACADEMIC QUALIFICATION

• Certification in Security Risk

Management Professional – Country

(SRMP-C) in 2024 - (INSSA).

• Understanding Project Management

Risk for Your Business in 2023 -

(Oregon state university)

• Enterprise risk management in 2023 -

(CAFEC)

• Certification ISO/IEC 27001:2022 and

ISO/IEC 42001 Lead Auditor

• Risk based internal audit in 2024 -

(EIFS).

• Certificate in Anti-Money

Laundering Foundations in 2024 –

(Financial crime Academy)

• IFRS – AAU

• Peace three Accounting - UoG

• MEAL Essentials Certificate in 2024 -

(Disaster Ready. Org)

• Financial Management Essentials

Certificate Program in 2024 - (Disaster

Ready. Org).

• Understanding Tech in Business in

2024 - ( DFI)

• Certificate of completing 13 training

modules on direct & indirect tax and tax

administration – Ministry of Revenue

• Certificate of How to Prevent Fraud in

Organizations? In 2024 - (Financial

crime Academy).

• Ethics in financial markets - ( ESX)

• Fundamentals of ESG - (ESG business

institute)

•Understanding financial statement

Certificates in 2024 - ( CFI)

• Analyzing Growth Drivers & Business

Risks IN 2023 - ( CFI)

• Project Management 101: PMP

certification training - (Skill up).

• Collective Investment scheme - (ESX)

• ESG reporting - (ESG institute)

• Introduction to capital markets - (ESX)

• Financial instrument - (ESX)

• Corporate Governance in 2024 - (KFW

deg.)

• Risk based internal audit

• Certificate of Cyber security -

(ADBInstitute )

• Certificate of digital payment and

fintech fundamentals - (Udemy)

• Understanding Ethiopia capital market -

(ESX & FSD Ethiopia)

• Procurement and Logistics Certificate in

2024 - (Chartered institute of logistic

and Transport).

KEY SKILLS

• Strong understanding of auditing standards, financial reporting and generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS).

• Strong IT skills in using MS tools (MS Excel, MS Word, MS PowerPoint etc.).

• Ability to work under pressure

• Data Analysis

• Team work and Communication

• Problem-Solving as well as Attention to Detail

SIGNIFICANT AUDIT ASSIGNMENTS

Sector / Industry

• Financial institution

• Different governmental enterprises

REFERENCE

• Fintech/PSO

• Educational sectors

• Cooperative institutions (SAACO)

Technology companies ( Cloud

services Provider)

• Mr. Fistum Tesfaye–LeadInternalAuditoratEthswitchS.C. +251*********

• Mr. Chalachew Tilahun – Audit Manager at Federal Auditor General +251*********

• Mr. Girum woldu – Audit Manager at AASCCOF +251********

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