Experience

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  Arthur andersen & co.

  Jan 1998 - Mar 2002

  Senior associate

  As senior associate, Mr. Sant'Anna provided professional services in finance and accounting areas to midsize and large enterprises. Activities developed were related to auditing of Financial Statements, Internal Audit, and conversion of financial reports according to BRGAAP into USGAAP. Mr. Sant’Anna gained profound knowledge of accounting and business areas as well as internal processes and controls related to costs, invoicing, A/R and A/P, and human resources.

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  Phoenix properties

  Jun 2002 - Jan 2003

  Budget analyst

  Worked as a budget analyst and was responsible for a variety of financial areas including: accounts payable and receivable, cash flow, and budget.

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  Pwc

  Jan 2004 - Jan 2009

  Investigations and forensic services practice - senior associate

  Some examples of jobs performed while at PwC Chicago:Foreign Corrupt Practices Act - Participated on multiple FCPA engagements including due diligences, compliance assessments, corruption prevention, and investigations of multinational companies with subsidiaries in countries in South America.Money Laundering - Investigation involving a financial institution in the Dominican Republic. Participated in various workstreams that involved understanding of the flow of transactions pertaining to credit cards; conducting analysis of several bank and petty cash accounts; and preparing analysis for hundreds of suspicious transactions demonstrating the flow of the money through the different periods/accounts.Financial Statement Fraud- Investigated revenue recognition issues of a Mexican subsidiary of a US manufacturing company. Responsibilities included reviewing financial transactions as well as invoices and other supporting documents.- Managed and led email review team of 10 people investigating revenue recognition practices for the Brazil subsidiary of a US pharmaceutical company. - Analyzed fraudulent ARs that were used to determine purchase price of a local company in Mexico.Employee Embezzlement - Investigation involving money embezzlement perpetrated by employee at a Brazilian subsidiary of an UK company. Responsibilities included reporting directly to PwC partner involved, participating in meetings with client's local management and internal audit team; coordinating review of electronic data; conducting interviews; reviewing support documentation; and preparing the client's deliverable.Licensing - Assisted on licensing engagements in Brazil and Chicago involving US IT, electronic and communication equipment companies. Main role was to analyse and understand whether products were purchased and sold in compliance with the licensing contracts. Exibir menos

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  Siemens

  Jun 2009 - Jan 2011

  Forensic audit manager

  Managed engagements leading teams of up to seven people to investigate accounting and financial related complaints involving: (i) revenue recognition irregularities; (ii) improper allocation of costs; (iii) financial statement fraud; (iv) tax issues; (v) management incentives; (vi) process for purchase of land; (vii) improper advance payment to vendor; and (viii) budget investment irregularities. Mr. Sant'Anna's international experience while at Siemens included working in the following countries: Canada, USA, Bolivia, Colombia, Venezuela, Denmark, Germany and Spain. During these investigations, constantly interacted with management at the CEO and CFO of country/business unit levels as well as branch General Managers and Siemens compliance lawyers in Germany and the US. Exibir menos

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  Philips

  Jan 2011 - Nov 2011

  Senior fraud risk manager

  Managed engagements primarily in Mexico and Brazil involving fraud and compliance related complaints. Also participated on a pro-active auditing exercise encompassing examination for potential financial fraud and compliance issues in Chile. During these engagements, routinely interacted with Philips' Internal Audit management and country CEOs and CFOs as well as Philips' regional and country compliance lawyers.

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  Sas

  Jul 2012 - Nov 2012

  Fraud specialist

  Cristiano provided sales support for software solutions in the area of fraud, waste, abuse and improper payments for government related entities and programs, by working with account executives to develop account plans as well as craft and deliver client presentations and key capability demonstrations.

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  Pwc

  Jan 2014 - Nov 2015

  Associate director

  As an Associate Director working in the Investigations & Forensic Services practice for PwC in Bangkok, Cristiano’s role was to assist leading and developing the core forensic investigations work in Thailand and Southeast Asia.

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  Ey

  Jul 2016 - Jan 2019

  Senior manager