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EDUARDO A. M. S Condominio las Angarillas, Casa No. a n Josecito de San Rafael Heredia, Costa Rica
o m / i n / e m a d r i z
QUALIFICATIONS A professional in the area of audit, finance and controllership with over seven years of experience in public accounting with a leading international firm. Instrumental in increasing gross revenue, cost reductions, and contributing to operational goals and personnel relations. Strengths include large public accounting experience, internal c o n t r o l s , compliance, financial analysis, budgeting, cash m a n a g e m e n t , and internal and external reporting. Prior experience in multinational companies, both with local and regional responsibilities within Central America. EDUCATION, PROFESSIONAL REGISTRATION MBA, Executive Centro Universitario Villanueva: ISEAD Business School Spain MBA, Banking & Finance Universidad de Costa Rica: FUNDEPOS GPA . Business Administration, Public Accounting Universidad de Costa Rica GPA . Certified Public Accountant CPA Costa Rican Institute of Certified Public Accountants CRC Certified Internal Auditor CIA The Institute of Internal Auditors USA
PROFESSIONAL EXPERIENCE Audit & Managing Director Deloitte & Touche Honduras November Present
Manage and perform public accounting functions for worldwide professional services firm generating annual sales in excess of $ million. Design the overall strategy approach to be deployed in Honduras to ensure growth and sustainability in the long term. Supervise audit and tax staff of people and accountability extends to design the ov e r a l l approach and goals of the company to fulfill an annual service program over customers. Control financial performance and monitoring actual versus budgeted figures, while implementing initiatives to manage deviations from corporate targets. Selected Contributions: Increased audit services billing in % and % for the and , while maintaining steady the general level of costs and expenses. Stabilized and realigned operations to Deloitte&;s international standards, while replacing key audit positions Audit Managers and Directors to streamline the business, and renewed the audit staff in %, approximately. Strengthened the audit portfolio by obtaining key new customers such as the Honduran Central Bank and Multiinversiones Corporation in Tegucigalpa and Jaremar Group, and Disagro Group in San Pedro Sula. Audited, with my personal staff, key international engagements Dole Fresh Fruits, Yamana Gold, General Cable, Fyffes, Altadis, Office Depot, Western Union, Burger King and Monsanto to assure the highest quality and delivery level.
Finance Manager Tabacalera Centroamericana, S.A. Guatemala
Manage financial and accounting functions for tobacco manufacturer and distributor generating annual s a l e s in excess of $ million. Accountability extends to financial statements, profit flow/cash flow analysis, and management of lines of credit. Supervise accounting, cost, credit & collections and internal controls staff of people. As upper managem e n t team member, participate in strategic planning, including expense forecasting, tax planning, and cash management/investment strategies. Corporate liaison with lenders and auditors Citibank, N.A., BAC, PricewaterhouseCoopers. Report directly to CFO of Central America and Caribbean. Promoted from Internal Controls Manager in January .
Selected Contributions: Implemented the consignmentmethod for finished goods inventories between the factory and the tobacco distributor with a onetime cash flow saving of $ million in excise tax. Managed successfully the achievement and monitoring of the subsidiary budget to ensure corporate net revenue goals. To give full business support to the Honduran branch and followingup t o the exclusivedistributor relations h i p with a freeproduct and discount budget. Structured the cost and accounting departments after SAP/R implementation and corporate operations change. Obtained from ALTRIA parent company an acceptable "green" corporate audit report in the area of revenues.
Internal Controls Manager for Central America Tabacalera Costarricense, S.A. Costa Rica
Responsible for an independent, objective assurance and consulting act i v i t y designed to add value and im p r o v e the operations through the integration of a highskilled group of people to review the operational cycles of the affiliates in Central Americ a . Aimed to tailor valuea d d e d action plans to the business and give efficiency to the key business cycles sales, finance, procurement, payroll, marketing accounting, and treasury. Report directly to Finance Director of Central America and Caribbean with dotted line to the Internal Controls Manager for Latin Am e r i c a based in New York, NY. Promoted from Internal Controls Supervisor in December . Selected Contributions: Implemented preventive internal audits and participated in a special taskforce to review Ecuador and Venezuela&;s operations. Rendered cyclical training in the Central America affiliates to disseminate antifraud culture, fiscal compliance reviews, and sales settlement analysis to ensure the correct application of all corporate policies and procedures applying for the tobacco operation. Actively contributed to design the internal controls framework for SAP/R implementation in Central America, and gave maintenanc e and period review to the SAP/R user matrix by ensuring segregation of duties. Designed a new set of all company&;s policies and procedures under SAP/R. Participated in the Latin America risk control assessment to proactively prevent risk exposures at all operating level. Performed the SarbanesOxley Act&;s controls implementation phase designing of controls for the Central American affiliates. Reviewed and structured all quarterly Management&;s Representations Letters MRL and Management Discussions and Analysis MD&A to be reported to headquarters for consolidation purposes. Obtained from ALTRIA parent company acceptable "green" corporate audit reports in the areas of revenues and procurement.
Internal Controls Supervisor for Central America Tabacalera Costarricense, S.A. Costa Rica
Responsible to help the organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and im p r o v e the effectiveness of risk management, control, and managing processes. Report to the Internal Controls Manager for Central America. Shortterm assignment of a fourmonth period as Controller in the Nicaraguan affiliate. Selected Contributions: Supported the Finance Director of Central America in the decisionmaking process through the delivery of accurate financial data and reports of Nicaragua for consolidation purposes. Supervised and controlled all investments related to the corporate strategy of relaunching the Nicaraguan tobacco business in with an assigned budget of $ million for marketing and sales activities. Conducted a thorough review of the Nicaraguan affiliate at operational level, and restructured the sales, finance, and accounting operation. Responsible for seventeen people in the accounting, sales cycle, accounts receivable, and warehouse Departments. Responsible for setting controls over the inventories both at the distribution center and sales routes.
Contract Administrator for North Central America Lucent Technologies de Costa Rica, S.A. Costa Rica
Responsible for assisting with the development, negotiation and administering of leasing contracts and related agreem e n t s with customers for the sale of projects during the bid/proposal stage, and management of contract development and negotiation during the implementation phase of projects in Central America. Report to the Project Management Director for Central America.
Selected Contributions: Gathered, documented and implemented contract administration procedures to all open projects with main customers in Costa Rica Instituto Costarricense de Electricidad and Radiográfica Costarricense. Assessed, reported, and monitored financial impacts of contract changes and results of negotiations change control. Managed and administered the financing contracts with international banking institutions i.e. Citibank, N.A., BNP Paribas. Gave support and perform sites visits to the contract administration areas of Puerto Rico and the Dominican Republic.
Tax Services Manager Deloitte & Touche Costa Rica
Manage and perform tax strategies and analysis for worldwide professional services firm. Supervise tax staff of people and accountability extends to design the overall approach and goals of the department to fulfill an annual service program over the Firm&;s customers. Develop strategic financial, accounting and tax planning for both local and multinational companies. Report to Managing Audit Partner and awarded with a special intensive training in English to USA and site visit to corporate tax headquarters in New York. Selected Contributions: Structured the newly created tax department and performed the strategic plan in the long term. Hired and set roles and responsibilities for the new staff transferred from the audit department. Worked jointly with Deloitte UK to deploy a full audit and tax review of targeted investments by the Commonwealth Development Corporation CDC.
SEMINARS & SPECIALIZED TRAINING International Financial Reporting Standards IFRS Technical Workshop Deloitte. November , . San José, Costa Rica. International Financial Reporting Standards IFRS Technical Workshop Deloitte. November , . San José, Costa Rica. Management Development Program ADEN Business School. MarchJune . San Pedro Sula, Honduras. Internal Controls Workshop Philip Morris International. January , . Miami, Florida. Project Controls Management Lucent Tecnologies. February , March , . San José, Costa Rica Program/Project Requirements Managem e n t Lucent Technologies. February February , . Miami, Florida. Contract Administration Lucent Technologies. November December , . Parsippany, New Jersey. Global Contract Management Lucent Technologies. October November , . Parsippany, New Jersey. Advanced Program / Project Management Lucent Technologies. August August , . Miami, Florida. International Taxation Deloitte. August , . New York City. Intensive Business English Course Berlitz Institute. July August , . Ridgewood, New Jersey.
SKILLS Teamwork oriented Customer oriented Proactive and innovative Accustomed to working under pressure.
REFERENCES References are available on request
DATE/PLACE OF BIRTH November r d , . San José, Costa Rica