Tokyo, Japan
• International internal audit professional with 10+ years of risk-based audit and risk management experience across Japan, Europe, APAC, China, and the US. With a proven track record of bridging cultural expectations between East and West, I drive results by aligning diverse stakeholders toward common objectives • Undertaking 50-80% global business travel, I am highly agile, consistently learning new industry update, business models and environments. My expertise spans across luxury retail, FMCG sales models, marketing, HR, procurement, supply chain, sustainability and capital construction etc. • Fast-learner and enthusiastic to pioneer transformative initiatives within group audit - leveraging AI in auditing, training audit professionals and advancing emerging areas such as ESG, data analytics. • As multilingual professional in 5 languages, I bring not only solid technical audit knowledge but also leadership, resilience and cross-cultural communication skills that enable me to deliver value in highly matrixed organization. • Personal honors (i) Professional work experience sharing in article "Outside-in" interviewed by HKICPA (Hong Kong Institute of Certified Public Accountant) in 2021 https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/QP-Student-support-and-benefits/Prospective-CPA/Outside-in (ii) Being selected as first "Young Member of the Month" by HKICPA in 2019 http://app1.hkicpa.org.hk/APLUS/2019/07/pdf/50_YMOTM.pdf
1). Global Audit & Risk Management • Perform risk-based audit with Group Internal Audit (HQ and regional offices) across Europe and Asia, assessing regions' and Maisons' internal controls of operating functions to ensure effectiveness, compliance with Group standards and alignment with local regulations, with ultimate goal to safeguard Group reputation. In addition, also act as point of referent for HQ in relation to Japan specific business context. 2). Local audit & Data Analytics • Independently conduct process-driven audits in Japan by extensively applying data analytics in substantive testing. Deliver concise audit observations and actionable recommendations to Regional and Maison management to strengthen risk mitigation and operational efficiency. 3). Fraud prevention & Training • Localize anti-fraud workshop materials to Japan-specific context based on Group guidelines. Act as workshop speaker for Maison retail and functional employees in Japan, heightening fraud awareness and promoting the whistleblowing channel. 4). Operational excellence • Initiate departmental projects such as historic data cleanup and updating the Audit Manual in line with IIA standards, increasing internal efficiency and ensuring well-documented internal governance structure. 5). Collaboration & Insights • Proactively contribute to internal knowledge exchange by sharing news update on global luxury industry (also fraud case in reality), Japan's business landscape, emerging applications of data analytics and AI in auditing, in internal newsletter and collaboration platforms.
• Lead international auditors (from Europe, US, APAC) to perform risk-based, data-driven operational audit review on Nestlé business units (Confectionery, Beverage, Health Science supplements, Nespresso, Infant Formula etc) of European and APAC countries under 80% travel intensity. Key audited functions include but not limit to eCommerce, retail & wholesale sales, supply chain, marketing, HR, boutique management, factory quality assurance (HACCP), World Health Organization (WHO) code compliance. Also lead auditors to perform advisory review on Environment & Sustainability for carbon footprint reduction. • Plan end-to-end audit project from preliminary risk assessment, resource allocation, stakeholder communication, internal risk presentation to Head of Audit to fieldwork closing. • Manage conflicts from stakeholders and internal team members during fieldwork to ensure smooth audit performance with aligned expectation. • Coach senior and junior auditors on analytical, auditing technical & soft skills; perform midterm & final performance evaluation on international auditors; recruit new hires to Nestlé Internal Audit Japan (NIAJ) team and onboard new members. • As Sales & Marketing Expert Group member to continuously provide feedback to beef up global checklist of Risk Assessment and liaise with Headquarter Sales & Marketing senior management to incorporate their comments based on forecast highlight areas in coming fiscal year. • As Japan Finance Leadership team to provide Audit Compliance update such as coming audit plan, summary of remediation follow-up results to Japan Management Board Committee (including CEO, CFO) • As Japan honor representative of Finance Women Leadership Network in Zone Asia Pacific to promote women empowerment in Finance & Control community by initiating Dialogue with women CFO activities in townhall
• As regional project lead to manage risk-centered operational review on Asia Pacific Affiliates, from Risk Assessment, audit reporting to follow-up on past observations. • Perform reviews on various Affiliates in North East Asia, South East Asia across corporate functions such as Retail/ Wholesale Operation, Procurement, Human Resources, Capital construction, Discount management, No-Charge Merchandise, Travel Retail, Travel & Entertainment (T&E), Online business. • Leveraged Data Analytic (ACL) function and Power BI to perform preliminary assessment on Affiliates' operation results. • Partner with external auditors to perform on-site SOX review • Advise internal control improvement/ streamline opportunities to business function • As champion in global departmental transformation initiatives to drive continuous improvement and efficiency of audit function, such as Quality Assurance and Improvement Program (QAIP), workprogram transformation, Client Satisfaction Survey which was selected as department KPI. • As regular speaker in departmental meeting to share latest audit trend and knowledge, such as remote audit approach due to Covid-19, Account Reconciliation etc., to global counterparts for technique improvement • All brand coverage in ELC group including La Mer, Estee Lauder, Jo Malone, Tom Ford Beauty, Bobbi Brown, Clinique, Darphin, M.A.C., Aveda, Too Faced, Origins etc.
• Developed risk-based audit plans and programs with reference to audit universe and regulatory requirements for reviewing business units (e.g. Retail, Wholesale, Buying & Merchandising, Marketing, Procurement, Supply Chain & Inventory distribution and Capital investment, Credit provisions) • Performed on-site independent audit tests on European operations (Germany HQ, Nordics, mid-and-west Europe etc.) and APAC (SEA and GCR) to identify critical internal control weaknesses in subsidiaries • Recommended best practice for senior management in audit reports, and performed subsequent follow-up based on management agreed action dates • Developed Audit Committee Report presented by Head of Internal Audit in quarterly meetings • Reviewed effectiveness of Enterprise Risk Management system annually in compliance with Corporate Governance Code Provision C.2.1 in Appendix 14 of Hong Kong Listing Rules by interviewing Executive Management Team ('EMT') and Appointed Risk Leads ('ARL') for their risk oversight, challenging their risk evaluation methodologies, analyzing evidences of controls and reviewing risk communication channel • Organized cross-departmental ethics related training in cooperation with government bodies (e.g. ICAC) • Carried out fraud and confidential investigations on executive management upon Audit Committee’s request • Formulated departmental internal policy to streamline and facilitate standard audit and follow-up procedures
• Assisted in PRC (Beijing and Shanghai) on-site statutory audit at both individual and group level for listed companies in solid-waste treatment and fast-food catering industries • Reviewed client’s consolidation of financial statement process, including preparation of consolidation notes on concentration risk, liquidity risk, currency risk and capital commitments, executive remuneration, maintaining transparency and confidence of public disclosure • Conducted system’s walkthrough procedure in major operating cycles of acquires in “VSA” (Very-Substantive-Acquisition) by state-owned conglomerate listed as Top-500 China • Tested the appropriateness of journal entries in clients’ general ledgers with related supporting documents, assuring all material transaction are properly recorded in the compliance of GAAP and IFRS. • Reconciled accounting adjustments in the events of difference in accounting treatment under HKFRS and PRC GAAP • Liaised with clients’ finance managers for inquiries of unusual activity relating to the adjusted journal entries, and reported discrepancies in the audit file • Identified all unreported, material liabilities appearing after cut-off period under basis of 25% tolerable threshold