Howard Arroyo

Experience

• 

  BDO Costa Rica

  Feb 2010 - Apr 2014

  Audit Senior

  • Lead and assist in External Audit projects for customers in different industries (retail, manufacturing and services)• Provide guidance to new auditors and maintain continuous training about technical accounting and auditing matters• Preparation of the complete set of financial statements and perform analyses over the financial position of customers, under IFRS and US GAAP

• 

  Baxter International Inc.

  Apr 2014 - Oct 2018

  • Lead a team of 9 people across Latin America Region• Ensure team development in S-Ox testing, controls compliance and US GAAP knowledge• Actively participate in Regional projects for ensuring strong control environment in the company• Perform risk assessment over multiple company cycles for ensuring identifying key risks on time and perform remediation plans with different stakeholders• Participate in Fraud and E&C audits• Assist the external and internal auditors • Lead global S-Ox audits using a culturally diverse team in US, Europe and Asia• Plan ad-hoc reviews based in the annual plan of work• Maintain a strong control environment as the company changes Show less • Lead audit teams to plan, execute and report audit projects across Latin America ( mainly in Mexico, Colombia, Brazil)• Develop Senior and Junior Auditors to ensure their professional growth in the company• Assist the Regional Audit Manager in key functions in Latin America like serving as a trusted advisor for customers, identifying risks in the region that require attention, maintaining communication with Directors and General Managers in different countries and raising internal concerns that require immediate attention• Assist other regions (U.S. and Europe) in planning and executing assurance projects and serve as a consultant for process improvements and financial reporting review• Ensuring constant monitoring of internal processes to identify improvement opportunities proactively• Monitoring of the department expenses by comparing annual budget versus actual team expenses Show less

  • Internal Controls Manager

    Aug 2017 - Oct 2018

  • Audit Supervisor

    Apr 2014 - Aug 2017
• 

  Universidad Estatal a Distancia de Costa Rica

  Mar 2015 - Jul 2017

  Tutor
• 

  Kimberly-Clark

  Oct 2018 - now

  • Assist the VP of Audit in leading the America´s risk assessment and leading transformation of the internal audit function into Agile Methodology• Serve as a business partner to regional leaders and schedule recurrent meetings to provide visibility of the internal audit function and share risk insights promptly• Lead the teams based in United States and Latin America (10 – 12 people) in executing financial and operational audits• Drive continuous monitoring in Latin America to identify emerging risks and ensure proper controls are in place to mitigate such risks• Responsible for sustaining quarterly risk assessment calls in Americas Region and creating reports for presenting the emerging risks in the region• Prepare the audit plan for every year, execute and present results quarterly to the VP of Audit• Responsible for issuing the audit reports containing description of risks, root causes, management action plans and due dates• Serve as a key stakeholder with business functions like Supply Chain, Finance, Procurement, the GBS Center and others to provide timely consulting and serve as a key risk mitigation function• Develop the team skills in data analytics, assertive communication, agile methodology and risk-based audits• Manage the budget of the team, ensure there are controls to monitor variances in the year and create action plans to remediate the problems Show less

  • Global Internal Audit Director

    Aug 2023 - now

  • Sr. Audit Manager

    Oct 2018 - Aug 2023