BERNARDO DE SOUZA E MELLO RIBEIRO LIMA51 Morais e Silva Street – Apt 1308 Block 03 – Tijuca – Rio de Janeiro -Brazil

bernardoufrj@gmail.comPhone: + (55 21) 99471 2309

Experienced External/Internal Auditor skilled at performing periodic examinations of the books of account and records of businesses. Complies with established concepts, ethics, compliance, internal controls and accounting standards. Has held both Internal and External Auditor positions. Bilingual in Portuguese and English. Advance Spanish language Skills. Willing to relocate.

CORE QUALIFICATIONS

Statutory audits Financial/Risk Analysis Evaluation of deviations Able to quickly develop a working

knowledge of a business and its operations

Consultancy Policy and Procedure Development Math, analytical and reasoning skills

EDUCATION AND TRAINING

Critical Thinking and Negotiation Skills for Internal Auditors, CA/CM Advisory Web cast: How Continuous Auditing and Continuous Monitoring

Can Help Drive Performance in an Economically Challenged Environment, Idea Data Analysis Software Training, Fraud Training, Auditing SAP R/3 Training, Team Mate Audit Management System Training, Internal Audit Training, Auditing SAP and JDE Training. 2013. Support on SAP implementation. 2015 Bachelor in Accounting, 2011. Moraes Junior University, Rio De Janeiro, Brazil Willing to perform the CPA exam.

EXPERIENCE

BRITISH AMERICAN TABACCO - BAT, Rio de Janeiro, Brazil 03/16 - Current

Internal Auditor Manager: Perform internal audits globally, comprising the evaluation of operation processes from areas such as purchasing, manufacturing, sales, marketing, human resources, etc, as well as internal control evaluations, balance sheet analysis and validations over Financial Reporting (ICFR). International Locations were the audits were conducted: Angola; Mexico; Costa Rica. The areas covered within these audits are detailed below:

Formal communication with audit partners and audit management Identification of key controls Internal control design evaluation Testing of internal control effectiveness Discussions of audit findings with all levels of management within the Company Review of audit work papers Audit report preparation and review

Coordination and training of multiple teams up to 5 employees

SOUZA CRUZ LTDA (BAT Group) , Rio de Janeiro, Brazil 09/15 - 03/16

Accounting Manager: Support the Finance team from Souza Cruz in the implementation of the Global version of the SAP. This included accounting discussions regarding the IFRS and BRGAAP understanding and also understanding of impacts of all changes of process from the Company in the Finance area. Additionally, I performed the following duties:

Re-evaluation of the controls with and risks of the companies processes. Analysis of new process and definition of accounting approach. Coordination and training of teams up to 5 employees.

CHEVRON BRAZIL FRADE UPSTREAM, Rio de Janeiro, Brazil 08/11 – 09/15

Internal Auditor: Perform internal audits globally, comprising the evaluation of operation processes from areas such as purchasing, manufacturing, sales, marketing, human resources, etc, as well as internal control evaluations, balance sheet analysis and validations over Financial Reporting (ICFR). International Locations were the audits were conducted: USA, Brazil, Argentina, Mexico, Trinidad & Tobago, Colombia, Kazakhstan, UK and Nigeria. The areas covered within these audits are detailed below:

Formal communication with audit partners and audit management Testing of the effectiveness of SOX controls Identification of key controls Internal control design evaluation Testing of internal control effectiveness Discussions of audit findings with all levels of management within the Company Review of audit work papers Audit report preparation Coordination and training of teams up to 5 employees

KPMG INDEPENDENT AUDITORS, Rio de Janeiro, Brazil 08/06 – 08/11

External Auditor: Applied generally accepted auditing standards in order to make sure that staff followed government rules and regulations and senior management’s directives when performing their tasks. Reviewed financial reporting systems to ensure compliance with generally accepted accounting principles. Assisted clients with complex billing inquiries. Liaised between the client, legal and management to ensure success of the audits. Was trained to provide supervisory services while on audit assignments. Additional tasks performed within the audits are listed below:

Executed of finance audit projects under Partners orientation including: participation in the planning of the audit; understanding and documenting business process and controls; testing of the effectiveness of SOX controls; identification of key controls; evaluation of internal controls in order to conclude on the existence and adequacy of internal controls and, coordination and training of teams up to 8 employees to attain goals and established results

Identified and recommend improvements in internal controls and value addition opportunities

Held discussion of testing results and the recommendations raised with the process owners/managers

Prepared the draft audit reports Performed periodic follow up of recommendations Understood and applied the audit methodology of the USGAAP and IFRS requirements Developed full knowledge of the Oil Industry and the Business Process applied in the

units Established strong relationships with local management and key personnel contributing to

the success of the engagements

ADVALOREM CONSULTING, Rio de Janeiro, Brazil 01/04 – 08/06

Trainee: Completed audits as a trainee for a private accounting firm. Audited business client financial statements and supporting documentation during the audit processes. Gained experience auditing external corporate financial statements. Additionally, I performed the following duties:

Wrote fraud reports when fraud detected and reported to company executives immediately Learned real-world auditing principles Provided assistance to management on additional assigned tasks during the project Tracked revenues and expenses, reconciled accounts, and analyzed business cash flow

statements. This position spans to multiple departments in a broad company-wide view.

TECHNICAL PROFECIENCIES

MS Office (WORD, Excel, etc.), JD Edwards, SAP/R3, ACL, BW, Eureka Audit System, Team Mate Audit Management System and Idea Data Analysis Software.