Kultida Onrat, CPA, MBA

Experience

• 

  KPMG

  Mar 2005 - Jun 2005

  Audit Internship
• 

  Ernst & Young

  May 2006 - Aug 2010

  Assurance and Advisory Business Services (AABS) - specialized in insurance industry• Led the team of 5 to performed team-based auditing services to clients in a diverse range of industries including insurance, financial institutes, manufacturing and construction companies • Obtained an understanding of the auditable entity's operations, specific policies and procedures as well as the industry standards in order to plan the scope of work of each engagement based on business risks, and also the assigned staffs and time budgets.• Inspected the clients’ account books and accounting journals to ensure the accuracy of financial statements based on the standard accounting practice (IFRS / Thai GAAP), and the regulations of SET. Show less

  • Senior Auditor

    Aug 2008 - Aug 2010

  • Audit Assistant

    May 2006 - Jul 2008
• 

  University of Bath

  Sept 2010 - Sept 2011

  MBA Graduate

  Subjects included Finance, Business Strategy and Risk Management • obtained highest marks in cohort for Risk Management Project.The Bath MBA ranks 2nd in the UK and 21st out of the world's top 100 MBA(The Economist, 2011)

• 

  Agoda Company Pte, Ltd (Subsidiary of The Priceline Group)

  Aug 2012 - Oct 2014

  Senior Internal Auditor - Asia Pacific Region

  • Created Internal Audit Department for Agoda.com ($3.6 billion in 2014 annual revenue) and fully in-charge of various operational, financial, compliance audits and ad-hoc projects assigned by The Audit Committee or Senior Leadership. Developed an annual comprehensive and practical risk-based audit plan for the Company, covering 27 countries across the world, in accordance with The Priceline Group’s strategy ($8.4 billion in 2014 annual revenue).• Proficient in Sarbanes-Oxley(SOX) Compliance. Collaborated with PwC for a project of 2013 COSO’s Internal Control Integrated Framework to preform a comprehensive review of the Company's Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities with an objective to assess an efficiency and effectiveness of the Company’s internal control system. • Reviewed the Company’s written policies, standard and procedures to identify relevant significant risks, and develop and manage appropriate responses to the risks within acceptable level and greater focus on anti-fraud measure.• Led the execution of independent audits in accordance with SOX Compliance as well as applicable laws and regulations. Assessed finance and operational controls, analyzed business workflows, prepared narrative and created action plans to detect deficient controls, duplicated effort, potential fraud, or non-compliance transactions against the Company’s policy.• Assisted IT auditor to perform the review of IT general controls and application controls with regard to PCI Data Security requirements and Foreign Corrupt Practices Act (FCPA).• Prepared an internal audit report on a quarterly basis to The Audit Committee and Senior Leaderships. Provided practical recommendations and enhanced automated or application controls for business improvement with the purpose to minimize human error. Also followed up and updated the status of open deficiencies presented in previous audit report. Show less

• 

  GEMS Education

  Jan 2016 - now

  • Work alongside with Group Chief Audit Executive (CAE) in developing an effective annual Internal Audit plan based on risk assessment and audit standards, identifying areas of potential internal control exposure as well as key emerging business risks. • Collaborates with Executives and managers to outline internal audit needs and purpose, with the aim of building stakeholder requirements into department plans.• Supervise the implementation of the approved plan, and adjust the plan as needed in response to changes to business risks. • Define audit scope, oversee the execution and perform quality assurance of individual audits covering corporate functions, Schools and Service Entities etc. • Review RCM, audit programs and detailed audit work papers, ensuring that audit objectives and quality assurance are satisfactorily met.• Maintain professional relationships with business unit heads to manage expectations of service, including scope, timing, and deliverables.• Recommend improvements to departmental policy and directs the implementation of procedures and controls so that all relevant procedural/legislative requirements are fulfilled.• Deliver quarterly presentation of key issues/risks noted, progress of audit plan as well as follow-up status of action implementation to the Group Audit & Risk Committee.• Manage the audit team (10+/-) by providing technical support & training, and ongoing update to Chief Audit Executives while ensuing works are completed within approved budget & timeline.• Actively participate in bi-weekly management meetings to ensure that Internal Audit is well-informed of key business developments that could have an impact on audit priorities and/or plans. Show less

  • Senior Manager Internal Audit

    Sept 2021 - now

  • Internal Audit Manager

    Sept 2020 - Aug 2021

  • Assistant Manager Internal Audit

    Sept 2017 - Aug 2020

  • Senior Internal Auditor

    Jan 2016 - Aug 2017