Anthony Leitón Arce
San José
Summary
Operational Risk and Internal Controls professional with over 10 years of experience in accounting, finance, SOX compliance, internal controls, and governance within multinational organizations. Proven expertise in risk assessment, control design, control effectiveness evaluations, remediation oversight, Control Self-Assessments (CSA), stakeholder management, audit coordination, and process improvement. Experienced partnering with senior leadership, Internal Audit, external auditors, and global stakeholders to strengthen control environments and ensure regulatory compliance.
Overview
12
12
years of professional experience
Work History
Global SOX Process Lead
3M Company
Heredia
02.2024 - Current
- Lead governance and oversight of the SOX internal control framework across Treasury, Payroll, Compensation, Benefits, Tax, Legal, and Entity-Level Controls.
- Evaluated internal control effectiveness, identified control gaps, and drove sustainable remediation actions to strengthen compliance.
- Partner with Internal Audit, external auditors, and business stakeholders to support control assessments, testing activities, issue resolution, and compliance objectives.
- Oversee process walkthrough, control evaluations, remediation activities, and Control Self-Assessments (CSA).
- Presented quarterly SOX control certification results, remediation progress, and risk mitigation strategies to senior leadership, allowing the SOX certification process.
- Led and mentored a global SOX team, ensuring consistent execution of governance processes and achieving compliance objectives.
- Owned the SOX control-to-COSO framework mapping process, ensuring accurate classification of controls across COSO components and principles, supporting effective risk assessment, control governance, and alignment with the internal control framework.
SOX Control Sr. Specialist
3M Company
Heredia
10.2019 - 01.2024
- Conducted control assessments, identified deficiencies, evaluated risks, and coordinated remediation activities with stakeholders to enhance compliance.
- Supported SOX Control Self-Assessments (CSA) to evaluate control effectiveness and identify control gaps.
- Prepared SOX testing documentation and working papers to evaluate control design and operating effectiveness.
- Facilitated Internal Audit and Big Four audit engagements by documenting control assessments and coordinating evidence to ensure thorough evaluations.
- Streamlined SOX testing processes using Lean Six Sigma methodologies, enhancing overall testing efficiency.
- Leveraged SAP GRC, Archer, and Workiva to support risk, control, compliance, and issue management activities.
Accountant – Spending Team
3M Company
Heredia
08.2017 - 09.2019
- Reviewed accrual and account reconciliation processes for SOX compliance, ensuring accurate financial reporting.
- Coordinated year-end close activities with global Finance & Accounting stakeholders to facilitate timely reporting.
- Managed Finance Master Data in SAP and PeopleSoft systems, ensuring data integrity and accuracy.
- Prepared journal entries, accrual calculations, royalty payments, and financial allocations.
- Supported global finance processes across EMEA, APAC, and U.S. operations.
Accounting and Finance Services (AFS) Analyst
Lion Re:Sources
San José
08.2015 - 08.2017
- Conducted General Ledger analysis, account reconciliations, and bank statement reconciliations in SAP to ensure financial accuracy.
- Audited journal entries, identified discrepancies, and coordinated resolution activities.
- Processed fixed asset capitalization and disposals while maintaining accurate accounting records.
- Resolved open items by clearing SAP transactions and coordinating follow-up activities.
- Supported financial processes in Shared Service Center by streamlining accounting functions.
Accounting Analyst
LAFISE Bank
San José
10.2014 - 06.2015
- Performed account reconciliations, identifying discrepancies between General Ledger accounts and bank statements to ensure financial accuracy.
- Recorded financial transactions, ensuring accuracy and completeness of accounting records to support financial reporting.
- Calculated employee commissions and Business Services (BS) awards, aligning payments with performance results to maintain motivation and accountability.
Education
Licentiate’s Degree - Finance
Universidad Latinoamericana De Las Ciencias Y Tecnología (ULACIT)
Costa Rica01-2019
Bachelor’s Degree - Business Administration
San Marcos University (USAM)
Costa Rica01-2018
Technical Degree - Accounting and Finance
COTEPECOS
Costa Rica01-2014
Skills
- Operational Risk Management
- Internal Controls & Controls Governance
- SOX Compliance
- Risk Assessment & Mitigation
- Risk and Control Self-Assessment (RCSA/MCA)
- Control Design & Operating Effectiveness
- Issue Identification & Remediation
- Internal Audit Support
- External Audit Coordination
- Stakeholder Management
- Executive Reporting & Presentations
- Process Improvement
Languages
- Spanish, Native
- English, Full Professional Proficiency
Systems And Tools
- SAP ECC & GRC
- PeopleSoft
- Workiva
- Archer GRC
- Blackline
- Lean Six Sigma
- Microsoft Office Suite
Professional Development
English as a Second Language Program, Centro Cultural Costarricense Norteamericano, 2018
Timeline
Global SOX Process Lead
3M Company
02.2024 - Current
SOX Control Sr. Specialist
3M Company
10.2019 - 01.2024
Accountant – Spending Team
3M Company
08.2017 - 09.2019
Accounting and Finance Services (AFS) Analyst
Lion Re:Sources
08.2015 - 08.2017
Accounting Analyst
LAFISE Bank
10.2014 - 06.2015
Licentiate’s Degree - Finance
Universidad Latinoamericana De Las Ciencias Y Tecnología (ULACIT)
Bachelor’s Degree - Business Administration
San Marcos University (USAM)
Technical Degree - Accounting and Finance
COTEPECOS