A professional report detailing the career progression from accounting to management control, highlighting key roles and responsibilities in audit and financial management.
Extract
[...] The evolutions and challenges are the same as those mentioned earlier. The introduction of digital collaborative tools facilitates communication and real-time tracking of objectives and deliverables, while effectively involving all stakeholders in the audit mission. Plan the audit mission. I participated in the development of an annual audit calendar covering the most critical partners, including those who had received tens of millions of dollars without sufficient controls. This rigorous calendar allowed for the organization of corrective audits, including for over thirty unverified partners, and ensured that on-site verifications were carried out in accordance with UNICEF's objectives. [...]
[...] This involved studying direct and indirect charges. Direct charges included the costs of raw materials and labor. These costs were calculated by precisely identifying the resources used for each project. Indirect costs, such as general expenses and administrative expenses, were allocated using adapted allocation keys. The non-incorporated products and supplementary elements, such as distribution fees or marketing costs, were meticulously recorded. This ensured complete visibility of expenses. Dashboards and financial reports allowed for the synthesis of sales and cost data. [...]
[...] Implement a regular reporting system to quickly identify discrepancies between planned and actual stock levels, in order to prevent shortages. Standardize procedures by establishing clear processes for tracking deliveries and managing stock, ensuring traceability and transparency. Integrate online logistics management systems to centralize information and facilitate data sharing. Ensure ongoing training of teams on procurement procedures and the use of tracking tools. Implement real-time reporting systems to track stock movements and quickly identify anomalies. Encourage collaboration among various stakeholders (NGOs, governments, suppliers) to improve distribution efficiency. [...]
[...] Implementing audit and performance control tools. I participated in the implementation of specific dashboards aligned with UNICEF standards to track the financial performance of local partners. A concrete example is the creation of a risk assessment tool for fund transfers, covering nearly a hundred million dollars. This tool revealed significant discrepancies in the use of funds, particularly among high-risk partners, such as those who did not always provide adequate evidence of fund use. By aligning with international standards, audit tools gain recognition and credibility and ensure that processes respect international best practices, which also promotes cooperation with international partners. [...]
[...] field data) into control points can skew conclusions and decision-making. Identifying non-conformities without immediately taking action to correct the problems weakens the effectiveness of the control system. Considering certain areas or processes as low-risk may lead to overlooking significant anomalies. The major evolution has been the automation of control processes and the increasing use of anomaly detection algorithms. These technologies have enabled more precise and rapid tracking, identifying irregularities at scale without manual intervention. The upcoming challenge is the integration of AI to detect complex anomalies and anticipate risks before they manifest. [...]
