Carmel S.

Senior Internal Auditor

Royal Caribbean Group2023–2026

• Conducted SOX 404 compliance audits to evaluate internal control design and effectiveness, identify deficiencies, and assess regulatory compliance

• Executed risk-based operational audits across HR and Payroll, Financial Operations, Vendor Management, Employee Travel and Expenses, FCPA compliance, and onboard operations

• Analyzed business processes and control weaknesses to develop actionable recommendations that strengthened internal controls and improved operational efficiency

• Prepared audit reports documenting testing results, risk exposures, control deficiencies, and recommended corrective actions for senior management

• Monitored remediation plans and collaborated with process owners to track and validate the implementation of corrective actions

Compliance Consultant

Johnson & Johnson Philippines Inc.2022–2023

• Tested internal controls over financial reporting to evaluate operating effectiveness and efficiency

• Maintained audit trackers to provide up-to-date visibility into identified issues and remediation status

• Supported periodic management reporting on control issues and audit findings

• Participated in initiatives to automate manual processes and improve operational efficiency

Financial Statements Audit, Internal Controls Audit, and Process Improvement

Ernst & Young Philippines2018–2022

• Evaluated client business processes, financial reporting controls, and audit risks across FMCG, automotive, and service industries

• Performed SOX 404 control testing across inventory management, financial closing, order-to-cash, procurement-to-payment, treasury, and fixed asset processes

• Conducted financial statement audit procedures, account reconciliations, analytical reviews, and substantive testing to assess financial reporting accuracy

• Documented audit procedures, evaluated control design and operating effectiveness, identified weaknesses, and performed follow-up testing on previously reported issues

• Analyzed business workflows and developed process improvement proposals involving manual process automation, system integration, operational restructuring, and cost reduction

• Presented recommendations to steering committees, supervised engagement fieldwork, reviewed audit documentation, and provided performance feedback to team members

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Bachelor of Science in Accountancy
La Consolacion College – Manila
2017

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Certified Public Accountant
Professional Regulation Commission – Board of Accountancy
2018

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