Summary
Overview
Work History
Skills
Websites
Studies
Supplementary Education
References
Timeline
Generic

SANDRA GONZALEZ

Allen,TX

Summary

Certified Public Accountant and Specialist in Corporate Management Control, with over 27 years of experience in internal control, auditing, accounting, taxes, treasury, and tax auditing in oil and gas, energy, audit firms, clearinghouses, and commercial companies.

I have extensive experience in implementing internal control models for financial reporting according to international standards such as COSO, Sarbanes Act, and Oxley SOX law. I can provide support to senior management in implementing business risk cycles (ISO 31000), and processes (both financial and non-financial). This includes defining and updating risk matrices and controls. I am also skilled in planning and executing internal audits using a risk-based approach, as well as processing accounting and preparing financial statements.

Overview

28
28
years of professional experience

Work History

Senior Internal Control and Compliance Professional

REFINERIA DE CARTAGENA S.A.S.
02.2017 - 10.2023
  • Assignment of Internal Control and Compliance Management from August 2021 to January 2023, January and June 2021
  • Accompaniment to Senior Management in implementation of integrated risk system: business risk cycle, process risk cycle (Sox and non-financial impact)
  • Periodic monitoring of materialized events, measurement of KRIs and compliance with treatment actions, results evaluation of design of controls, updating of risk matrices and controls
  • Management of internal control self-assessments and evaluation of internal control failures, in compliance with SOX law to support certification of Parent Company (Ecopetrol) before SEC
  • Accompaniment in formulation of action plans for closure of internal control gaps, identified in internal reviews or audits of control entities, fiscal audit, internal audit and headquarters (Ecopetrol), preventive monitoring
  • Follow-up of progress and closure of action plans
  • Presentation of follow-up reports in corporate committees
  • Conducting preventive and regulatory monitoring in accordance with work plan (key processes)
  • Preparation of Management Reports for Board of Directors and Headquarters (Ecopetrol)
  • Reports to control entities and attention to requirements: Consolidation of annual report of accounts of Office of Comptroller General of Republic, progress reports of improvement plans
  • (Sireci), internal accounting control questionnaire before General Accounting Office of Nation, Management of judicial processes before State Legal Agency
  • Updating of Policies and Procedures on Risk Management and Internal Control
  • Execution of training and communications plan related to internal control and risk management activities
  • Contract management for services in area: Fiscal Auditing, Management Tests and special consultancies
  • Preparation of material and participation in Internal Control Committee, Corporate Risk Committee, Audit Committee of Board of Directors and Board of Directors with presentation of issues related to internal control and risk management
  • Participation in project delivery of processes to Ecopetrol and changes in organizational structure

Head of Internal Audit Section

COLSUBSIDIO
04.2015 - 12.2016
  • Responsible for directing and managing annual audit plan for Strategic Health Units (UES): Ips and Epss, Commercial Sub-Directorate (Core Processes of Fund
  • Affiliations, Contributions and Subsidy) and Operations and Treasury Management (transversal areas: Means of Payment, Expenses, Taxes, Accounting, Portfolio, Invoicing and Accounts Payable)
  • Evaluate internal control system of processes contemplated in audit plan, with aim of recommending controls and improvement plans that contribute to risk management, achievement of organizational objectives, effectiveness of processes, and compliance with technical and legal regulations that apply to Strategic Units in charge.

Internal Control Coordinator

VETRA EXPLORATION AND PRODUCTION COLOMBIA
12.2013 - 01.2015
  • Responsible for implementation of internal audit function in company
  • Implementation of self-control system risk of money laundering and terrorist financing
  • (Circular 100 SuperSociedades)
  • Manager of team of 2 professionals
  • Elaboration of document structure of internal audit area
  • Formulation of annual audit plan with risk-based approach
  • Coordination of assurance work defined in annual plan: audits of business and support processes, forensic work on contracts and financial audits
  • Submission of audit reports to Management of audited area and to General Management
  • Follow-up on implementation of action plans to correct issues detected in audits
  • Preparation of reports for audit committee and compliance committee (Board members and shareholder representatives)
  • Consulting Works: Design of procedure for contract administration
  • Training at all levels of organization in Code of Ethics and in Transparency and Integrity Policy
  • Administrative: Control of external consultants in area regarding provision of services and budget.

Corporate Internal Auditor

PETROLEOS SUDAMERICANOS- GRUPO IBEROAMERICANO DE FOMENTO
06.2013 - 12.2013
  • During period I was in charge of audits of Petróleos Sudamericanos (Colombia and Argentina), Sinea (Colombia, Chile and Peru)
  • Coordinate and perform financial and internal control audits for group's companies in Colombia and Latin America
  • Evaluation and formulation of recommendations to improve processes or redesign them
  • Presentation of reports with financial analysis and control recommendations to Presidency of Business Line and Corporate (Director of Audit
  • Madrid - Spain)
  • Follow-up on implementation of action plans to improve Group's internal control

Senior Internal Control

ENEL GROUP- EMGESA E.S.P AND CODENSA E.S.P.
07.2004 - 06.2013
  • Implement and maintain internal control model related to economic and financial information, in compliance with Sarbanes Oxley Act
  • SOX Assurance: Keep design of internal control model updated according to needs of companies Codensa and Emgesa
  • Elaboration of risk matrices and controls and flowcharts of processes with SOX scope
  • Coordinate self-assessment of Management in compliance with SOX law, internal and external audits
  • Manage obtaining of certification of internal control model with clean opinion of external auditor
  • Analyze and monitor budget management of Codensa-Emgesa Financial Management
  • Follow-up on implementation of audit recommendations
  • Advise and support areas of Group's organization in Colombia for documentation of processes, rules and procedures
  • Participate in implementation of GRC Segregation of Duties corporate project (SAP roles and transactions).
  • Coordinate external audits and management to obtain certification of internal control model
  • Follow-up to implementation of action plans for improvement of internal control and work plans for achievement of merger of Emgesa S.A and Betania S.A
  • Participate in project management by processes, definition and measurement of management indicators - Country Financial Management.
  • Prepare financial statements and reports to Financial Superintendence of Colombia
    Control and record in SAP operations of fixed assets, equity investments, financial obligations, segregation of costs and expenses
    Consolidate budget of Financial Management in generation business.

Director of the Accounting Department

SOLIDDA GROUP formerly CELLSTAR DE COLOMBIA (Movistar logistics operator)
12.2000 - 07.2004
  • Coordinate monthly accounting closing and timely presentation of financial statements under Colombian principles and USGAAP
  • Respond to requirements from surveillance and control entities (DIAN, Dane, Supersociedades)
  • Prepare tax returns
  • Develop and execute internal control audit programs for different areas of company (Inventories, subsidiaries, treasury, technical service, payroll, fixed assets)
  • Auditor of company's Quality System in compliance with ISO 9000:2000 standard
  • Implement procedures and systematization for development of Physical Inventory Collections
  • Implement general ledger module in version V of Financial Information System (Solomon).

Audit Staff- Manufacturing & Services Department

KPMG LTDA (Multinational Audit and Consulting Firm. Big 5)
10.1997 - 12.2000
  • Plan and execute audit work, through application of BMP (Business Measurement Process) methodology, in clients of auditing firm such as: Amway Colombia, Merck Colombia S.A, Laboratorios Alcón de Colombia S.A, Lighting de Colombia S.A, Industrias Philips de Colombia S.A, Disa S.A, CellStar de Colombia Ltda, Siemens S.A, TransGas de Occidente S.A, Allergan de Colombia S.A, among others
  • Process documentation and analysis
  • Prepare reports and letters of recommendation
  • Prepare financial statements under Colombian principles and USGAAP
  • Review tax returns, magnetic media, reports to Superintendence of Companies and certifications in response to requirements of surveillance and control entities in development of functions of Tax Auditor.

Professional Accountant

COLOMBIAN PETROLEUM COMPANY. ECOPETROL
09.1995 - 04.1997
  • Analysis, recording and reporting of daily movement of Ecopetrol's bank accounts in pesos and foreign currency through Financial Information System
  • Management of passwords to carry out financial operations with financial institutions in country and abroad
  • Preparation of report on performance of treasury accounts to Office of Contraloria General de la Republica.

Skills

  • Cultural Awareness
  • Organization and Time Management
  • Decision-Making
  • Remote Office Availability
  • Data Entry
  • Multitasking Abilities
  • Analytical and Critical Thinking
  • Troubleshooting
  • Critical Thinking
  • Written Communication
  • Excellent Communication
  • Self-Directed

Studies

  • National University of Colombia, Certified Public Accountant, 1990, 1996
  • Universidad Externado de Colombia, Specialist in Corporate Management Control, November 2008

Supplementary Education

  • Institute of Internal Auditors of Colombia, Preparation CIA Certified Internal Auditor, July 2014, November 2014
  • FORUM. Universidad de la Sabana, Diploma in Finance, May 2003, August 2003
  • Universidad Externado de Colombia, Diploma in Accounting, Planning and Tax Auditing, June 2002, August 2002
  • Institute of Internal Auditors of Colombia, IX Congress on Internal Auditing, September 2016
  • Institute of Internal Auditors of Colombia, Annual Audit Plan, February 2014
  • Institute of Internal Auditors of Colombia, Senior writing of audit reports, March 2014
  • Deloitte, International Financial Reporting Standards (IFRS), August 2011, June 2012
  • Endesa Group Agreement (Codensa and Emgesa-Sena), Advanced Finance, November 2009
  • Cesa-Incolda, Information Systems Audit, February 2009
  • Risk Analysis, the key to an effective internal audit, March 2007
  • Enel Group Italy - Endesa Spain, Training in GRC Process Control (Tool for Internal Control Management), November 2012
  • Endesa Spain, Internal Control. Management Internal Control. Sarbanes Oxley Act, February 2006

References

REFERENCES ON REQUEST

Timeline

Senior Internal Control and Compliance Professional

REFINERIA DE CARTAGENA S.A.S.
02.2017 - 10.2023

Head of Internal Audit Section

COLSUBSIDIO
04.2015 - 12.2016

Internal Control Coordinator

VETRA EXPLORATION AND PRODUCTION COLOMBIA
12.2013 - 01.2015

Corporate Internal Auditor

PETROLEOS SUDAMERICANOS- GRUPO IBEROAMERICANO DE FOMENTO
06.2013 - 12.2013

Senior Internal Control

ENEL GROUP- EMGESA E.S.P AND CODENSA E.S.P.
07.2004 - 06.2013

Director of the Accounting Department

SOLIDDA GROUP formerly CELLSTAR DE COLOMBIA (Movistar logistics operator)
12.2000 - 07.2004

Audit Staff- Manufacturing & Services Department

KPMG LTDA (Multinational Audit and Consulting Firm. Big 5)
10.1997 - 12.2000

Professional Accountant

COLOMBIAN PETROLEUM COMPANY. ECOPETROL
09.1995 - 04.1997

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SANDRA GONZALEZ