CURRICULUM VITAE
First Name: Kamel
CPA, CISA
Address :
Tel no.:
E-mail:
Nationality:
Birth date:
Last Name: Sellaoui
Résidence Beau Rivage Appt C2/4 El Kram - 2016
+216 24 188 805
Sellaoui.kamel@groupeavicenne.ens.tn
Tunisian
09/06/1978
1. Achievements:
FINANCIAL AUDITS :
- Assistant Manager with extensive experience in private and public companies.
- Supervised audit teams of several key clients with a turnover of more than 100 Million USD ( ETAP
: 700 M$, ENI BV & BEK :380 MS, CPC : 320 M$, Total Tunisia : 230 M$, Amen bank : 180 M$,
Sanofi : 120 M$, Faurecia : 110 M$...)
- Managed several assurance engagements according to a project approach : defined and executed
engagement strategy, anticipated and identified risks, executed complex engagement procedures,
managed the economics of the engagement, have been actively involved in identifying profitable
opportunities and reviewed quality of client work delivery. I have also lead teams on the engagements,
coached, counseled and developed junior team members.
IFRS :
- Ernst & young IFRS Trainer and IFRS specialist :
o Active involvement in IFRS mainly in conversion Projects and Impact assessments, as well as
consultations on IFRS technical issues.
o Key member of an Ernst & Young IFRS Publication : « IFRS for SME’s and Tunisian Local GAAP
comparison»
o Trained Ernst & Young clients on IFRS standards and local GAAP (2008-2009)
IT Audits :
- CISA Holder - Certified Information Systems Auditor
- Ernst & young IT Auditor and Data analysis Trainer (Gamx, global analytics and Audit Analytics
Module champion)
- Conducted IT audits for major ERP (Oracle financials, JDE Oneworld -JD Edwards, SAP, Navision,
Hyperion, Peoplesoft, SAGE) and several technology platforms: HP Ux, Oracle 10g/11g, Redhat linux
enterprise, Unix, Windows NT, Windows server (2000,2003,2008), SQL Server,
- Experienced with several CAATs (ACL; Mercury; Audit Analytics Module; Global Analytics;
Access/Excel advanced level)
- Have a working knowledge of 404 and non-404 IT Audits, COBIT, GLBA, and ISO17799.
OTHER PROJECTS:
o Contributed to internal project, such as several trainings (IFRS, data analysis, fraud audit, global
2. Education
- August 2010:
o CISA – Certified Information Systems Auditor
o ISACA - Information Systems Audit and Control Association
1
-
-
-
-
o Score : 550/800
Nov. 2003 - June 2005:
o National certificate of chartered accountant (CPA equivalent)
o Higher Institute of Accounting and Business Administration of Tunis
o National rank: 3rd, Score 13.42
Sept.2003 - Feb. 2004:
o Master degree of science in accounting and Information Systems
o Higher Institute of Management Tunis
o score 12.80, Promotion rank : 2nd
1997-2001:
o Bachelor degree of science in accounting
o Higher Institute of Management Tunis
o Average score over the 4 years: 15.40
1995 -1996:
o Baccalaureate in maths
o High School “Pilote Bourguiba” (Ex Lycée Carnot)
o Score 14.95
3. Distinctions and awards
2000
Holder of University Graduate Award, Higher Institute of Management Tunis
(promotion rank : 1st)
1999
Holder of University Graduate Award, Higher Institute of Management Tunis
(promotion rank : 1st)
1998
Holder of University Graduate Award, Higher Institute of Management Tunis
(promotion rank : 1st)
4. Employment
- From July 2011 to date : APBS Business School – Avicenne University
- Public Company; Higher Education
- Position : Vice President, In charge of Accreditation and Internal Controls
- From July 2011 to date : Millicom International Cellular
- Public Company; Telecommunications industry
- Position : Internal Auditor
o Millicom International Cellular S.A. (MIC) is a global telecommunications group with
mobile telephony operations in Latin America and Africa. Millicom provides
affordable, widely accessible and readily available prepaid cellular telephony services
to more than 30 million customers in 13 emerging markets, where the basic telephone
service is often inadequate. While working as an internal auditor, gained rich
experience of working and managing teams in a diverse, multi cultural and multi lingual
environment where people from 5 nationalities worked as a team to deliver the results.
Highlights of my work with the internal audit function of MIC are as follows:
 Internal Audits: Conducted internal audits in different group locations ( Tchad,
2
Senegal, Democratic Republic of Congo, Luxembourg Head Office...) covering
multiple functional areas (Accounting, Procurement, Treasury, Fixed Assets
Management, Inventory Management, General Ledger Control, Sales and Marketing,
Human Resource, Billing, Information Technology and Technical Operations).
 Special reviews and Fraud Investigations: Performed special reviews as requested by
the Senior Management covering accounting, supplier payments, inventory
management and treasury operations, performed fraud investigations relating to varied
functional areas (payroll, procurement, revenue), lead the special review ensuring Sox
Compliance for Chadian and Senegalese Operations.
- From October 2008 to June 2011 : Ernst & Young
- Assistant Manager
o Financial Audit
o IFRS Services
o IT Risk assessment
o Transaction services
- From April 2007 to September, 2008: PriceWaterhouseCoopers
- Senior Auditor
o Financial Audit
o Transaction services
- From June 2001 to April 2007: Mediacom (ICT private company)
- Finance Manager
o Financial Reporting
o Drafting and development of procedures, rules and methodical guides
o Management oversight of the company, with particular reference to financial,
operational and management systems. This further entails monitoring and review of
program budgets, target setting and performance review, project/investment appraisals
and post implementation review;
o Implementation of internal control procedures
- June 2000 to August 2000: Cabinet of Accounting - Mr Imed Cheffi
- Intern
o Accounting book-keeping
o Tax reporting
- July 1999 to August 1999: Cabinet of Accounting - Mr Imed Cheffi
- Intern
o Accounting book-keeping
o Tax reporting
3
5. Engagements Carried Out
a. Internal Audits
Engagement
Tigo Senegal
Tigo Congo
Tigo Senegal
Tigo Chad
Tigo Luxembourg
Activities Performed
IT Audit
- IT policies
- IT Network
- Logical Access Controls Audit
- Change management Audit
- Backup/restoration Audit
- BCP- DRP Audit
- Antivirus and unauthorized software Audit
- IT platforms Audit : Mediation, Postpaid platform,
Datawarehouse
Technical Operations Audit
- Core Network devices Audit : Switch, SGSN,
SMSC
- Prepaid platform Audit
Fraud Audit
Financial Audit :
- Prepayments and deferred revenue accounts audit
- Fixed Assets Audit
- Tax Audit
- Contingencies Audit
SOX reviews
beginning date
End Date
Men /Day
From 01/07/2011 to 16/08/2011
31
From 29/08/2011 to 16/10/2011
34
From 23/10/2011 to 27/11/2011
27
From 01/12/2011 to 16/01/2011
33
From 31/01/2012 to 15/02/2012
29
4
b. Transaction service support
Engagement
Institut Pasteur de Tunis -Due Diligence
Pharmaceutics
COGEHUILE -BBT-BBA Due diligence
Engagement
Due Diligence Bir Hkayem – on behalf of
“Société Générale”.
Lybia
Activities Performed
beginning date
End Date
-Internal diagnostic (activities, assets, organisation, HR,
profitability, financing)
-External diagnostic (market, competitors, customers,
suppliers)
-Key due deal issues identification and assessment
-Standard costs preparation
From 12/10/2009 to 15/11/2009
-Assets valuation
From 23/11/2009 to 13/12/2009
-Business plan
From 21/12/2009 to 27/12/2009
-Application of Valuation models and intangible assets
valuation
- Identification of adjustments on the "Quality of Net
Assets"
- Identification of adjustments on the "Quality of
Income"
- Internal diagnostic
- External diagnostic (market, competitors, customers,
suppliers)
-Key due deal issues identification and assessment
From 30/11/2009 to 13/12/2009
- - Identification of adjustments on the "Quality of Net
Assets"
- Identification of adjustments on the "Quality of
Income"
Activities Performed
-DataRoom
-Understanding and evaluation of internal control
-Budgetary Analysis
beginning date
16/04/2007
Men /Day
40
10
End Date
Men /Day
06/05/2007
21,0
5
Due Diligence Aurassi
Algeria
Due Diligence
LAICO – EY Dubai
- Identification of Key Due Deal issues
- Identification of adjustments on the "Quality of Net
Assets"
- Identification of adjustments on the "Quality of
Income"
- Adjustment of financial statements for compliance
with IFRS
- Retreatment of the Income statement under the
Uniform System
-Cruise market Study : International, regional and
Tunisian markets
-Demand Drivers analysis
-SWOT analysis
07/05/2007
18/05/2007
12,0
08/2009
09/2009
15
6
c. Information Technology Risk Assessment
Engagement
AFRICELL
Country : Burundi
Activity : Mobile Network Operator
Amen Bank
Financial sector
Activities
- Understanding and assessment of IT
Environment
- Infrastructure and applications cartography
- Understanding of significant processes
o Customer Setup (prepaid & postpaid)
o Customer Deposit (prepaid)
o Customer Usage capture (prepaid &
postpaid)
o Rating
o Interconnection usage and
expenses/revenues estimation
o Roaming
- IT Risks and controls matrix
- Assessment of IT general controls: change
management, logical access controls & other
controls
- Assessment of IT application controls
- Revenue assurance : Reconciliation of
accounting data with IT flows
- Understanding and assessment of IT
Environment
- Infrastructure and applications cartography
- Assessment of IT general controls: change
management, logical access controls & other
controls
- Assessment of IT application controls
Beginning
Date
Ending
Date
Men/Days
12/03/2010
02/04/2010
20
30/11/2010
31/12/2010
17
7
Total Tunisia
Oil & Gas
Dufry Tunisia
& Dufry Algeria
Duty free shops
ENI
Oil & Gas
- Understanding and assessment of IT
Environment
- Infrastructure and applications cartography
- Assessment of IT general controls: change
management, logical access controls & other
controls
- Assessment of IT application controls
- Understanding and assessment of IT
Environment
- Infrastructure and applications cartography
- Assessment of IT general controls: change
management, logical access controls & other
controls
- Assessment of IT application controls
- Revenue assurance : Reconciliation of
accounting data with IT flows
- Journal Entries & other mandatory fraud
procedures
- Understanding and assessment of IT
Environment
- Infrastructure and applications cartography
- Assessment of IT general controls: change
management, logical access controls & other
controls
- Assessment of IT application controls
- Revenue assurance : Reconciliation of
accounting data with IT flows
20/10/2010
31/11/2010
8
21/10/2010
31/11/2010
8
10/02//2010
- current
15
8
d. Audit and assurance business services
i.
Pharmaceutics
Engagement
Sector
Beg.
date
End Date
Men /Days
Laboratories Pierre Fabre SA
Pharmaceutics
03/2009
04/2009
16
PIERRE FABRE
MEDICAMENTS SARL
Pharmaceutics
13/04/2009
03/05/2009
14
Laboratories Pierre Fabre SA
Pharmaceutics
21/02/2010
28/02/2010
5
ii.
Oil, Gas and Energy;
Engagement
Sector
Beg.
date
End Date
Men /Days
BUTAGAZ (SHELL
GROUP) OIL SECTOR
marketers of
LPG in bulk and
cylinders .
19/11/2007
30/11/2007
11,0
ENI BV (OIL SECTOR)
Oil
03/12/2007
21/12/2007
13,0
CEMENT OF GABES
Cimentery
06/01/2008
19/01/2008
12,0
CARTHAGE POWER
COMPANY
(CPC)
Industry. Power
and Utilities |
Electricity
Supply
07/02/2008
29/02/2008
17,0
Marketers of
BUTAGAZ GROUP SHELL LPG in bulk and
cylinders .
03/03/2008
14/02/2008
10,0
ETAP
Tunisian Public Company of
Oil Activities
Oil & gas
29/04/2008
02/08/2008
82
SNDP
National Company Of Oil
Trading
Oil Trading
04/08/2008
11/10/2008
54
9
Engagement
Sector
Beg.
date
End Date
Men /Days
STLR
Société Tunisienne des
Lubrifiants de Radès (OIL)
Oil
27/10/2008
31/10/2008
5
CTKCP
(Compagnie TunisoKoweitio-Chinoise de Pétrole)
Oil & gas
1/12/2008
14/12/2008
10
SODEPS
STE DE DEVELOPPEMENT ET D'EXPLOITATION
DE PERMIS DU SUD TUNIS
Oil & gas
15/12/2008
19/12/2008
5
CTKCP
Oil & gas
02/03/2009
15/3/2009
15
SODEPS
STE DE DEVELOPPEMENT ET D'EXPLOITATION
DE PERMIS DU SUD TUNIS
Oil & gas
16/3/2009
23/3/2009
12
STLR
Société Tunisienne des
Lubrifiants de Radès (OIL)
Oil
26/01/2009
08/02/2009
10
Total Tunisia
Oil & gas
25/01/2010
05/02/2011
10
10
Industry
Beg.
date
End Date
Men /Days
Sewing
Industry
21/05/2007
05/06/2007
16,0
Salt Industry
06/08/2007
24/08/2007
26,0
05/11/2007
16/11/2007
10,0
Engagement
Sector
STM
(STE DE TISSAGE
MODERNE)
COTUSAL
(CIE GENERALE DES
SALINES DE TUNISIE)
TPS (Tunisie Plastic systems) Plastics Industry
SYLVANIA
Havels Sylvania Tunisia
S.A.R.L
Lamps
Manufactur-ing.
24/12/2007
04/01/2007
10,0
CEMENT OF GABES
Cimentery
06/01/2008
19/01/2008
12,0
SYLVANIA
Havels Sylvania Tunisia
S.A.R.L
Lamps
Manufactur-ing.
21/01/2008
30/01/2008
8,0
Robert Bosch -Laboratoire
Ateliers Acoustiques Tunisie
S.A.R.L.
Manufacturing
of car speakers,
microphones and
loudspeakers
17/03/2008
28/03/2008
10,0
STEA
Société Tunisienne des
Euipements Automobile
Automotive
10/11/2008
23/11/2008
10
SIKA STERI
Integrated
company
supplying
specialty
chemicals
markets
24/11/2008
30/11/2008
5
Cartonnerie Tunisienne
Manufacturing
Sector, Paper
22/12/2008
26/12/2008
5
STEA
Société Tunisienne des
Equipements Automobiles
Automobile
12/01/2009
25/01/2009
10
11
Engagement
Sector
Beg.
date
End Date
Men /Days
Asteel Electronique Fouchana
Composants
électroniques
16/02/2009
01/03/2009
5
Leoni Wiring Systems
Ezzahra
Commissariat aux comptes
2009
Automobile
16/11/2009
22/11/2009
7
STEA
Société Tunisienne des
Equipements Automobiles
Automobile
04/01/2010
17/01/2010
11
Leoni Mateur Nord
Audit contractuel
Automobile
18/01/2010
24/01/2010
7
STEA
Société Tunisienne des
Equipements Automobiles
Automobile
04/01/2009
22/01/2009
19
Engagement
Sector
Beg.
date
End Date
Men /Days
ENDA
(Environm-ent & Development action)
Micro-finance
22/08/2007
24/08/2007
3,0
TAV –
MONASTIR
AIRPORT
Airport operator
29/10/2007
03/11/2007
6,0
MAS
MEDITERANEAN
AIR SERVICE
Air services
14/04/2008
26/04/2008
10,0
Marketing Services
Advertisement
02/2009
02/2009
8
Geodis
Transportation
02/2009
02/2009
6
VATECH WABAG TUNISIE
Environment
05/10/2009
11/10/2009
5
i.
Services
12
ii.
Information and Communication Technologies (ICT)
Engagement
Sector
RETEL
(Société de réseaux de
télécommunications)
Telecommunication
RETEL
(Société de réseaux de
télécommunications)
HP GDTC
HP Maghreb
Subsidiaries of Hewlett
packard
HP GDTC
HP Maghreb
Filiales Hewlett packard
HP Maghreb
Commissariat aux comptes
2009
iii.
Telecommunication
Beg.
date
End Date
Men /Days
18/06/2007
30/07/2007
43,0
17/09/2007
28/09/2007
12,0
29/12/2008
11/01/2009
10
16/02/2009
3
28/12/2009
27/12/2009
7
IT
HP’s Customer
Care Service
Center
IT
(HP’s Customer
Care Service
Center)
IT
(HP’s Customer
Care Service
Center)
09/02/2009
Training
Engagement
Sector
Beg.
date
End Date
Men /Days
IFRS Trainer for Ernst &
Young clients
IFRS
11/2008
06/2009
20
IFRS
11/2009
12/2009
15
Publication : « IFRS for
SME’s and Tunisian Local
GAAP comparison»
Member of
Ernst & Young IFRS
Publications team – Tunisian
Office
13
6. TRAININGS AND PERSONAL DEVELOPMENT
Training
Activities Performed
beginning date
End Date
30/06/2010
02/07/2010
11/2008
07/2009
Men /Day
Train of the trainers
-Data capture and analysis
Data analysis and audit -Journal entries testing with EY tools (global analytics)
-Audit Analytics Module (AAM) for Inventories , AR and AP analytical reviews
analytics module
Dubai June 2010
Certified in 24 EY Courses in IFRS covering the following subjects :
- Cash Flow Statements - IFRS (CPE)
- Introduction to Financial Reporting Under IAS 1 – IFRS (OCM)
- Earnings per Share – IFRS
- Employee Benefits - IFRS (2008 CPE)
- Financial Instruments 1: Introduction to Financial Instruments - IFRS
- Financial Instruments 2: Accounting for Financial Instruments - IFRS
- First-time Adoption – IFRS (CPE)
- Foreign Exchange and Hyperinflation - IFRS (CPE 2008)
- Group Accounts 1: Business Combinations – (IFRS 3) (CPE)
- Group Accounts 2: Classification of Investments - IFRS (CPE)
Ey IFRS Certifications
- Impairment of Assets - IFRS (CPE)
- Income Taxes and Deferred Tax – IFRS (CPE)
- Intangible Assets – IFRS (2008 CPE)
- Inventories and Construction Contracts - IFRS (2008 CPE)
- Leases – IFRS (CPE)
- Performance Reporting and Accounting Changes – IFRS (CPE)
- Property, Plant and Equipment - IFRS (2008 CPE)
- Provisions, Contingent Liabilities and Contingent Assets – IFRS (CPE)
- Related Party Disclosures – IFRS (2008)
- Revenue - IFRS (2008 CPE)
20
14
Training
Activities Performed
beginning date
End Date
Men /Day
- Segment Reporting – IFRS (OCM 2008)
- Agriculture
- Share based payments – IFRS 2
Training and performance of tests on the following modules:
- Target Tests
- Accept Reject Tests
- Sampling Tests
Tests of details
Training and performance of tests on the following modules:
- ISA-220
- ISA-230
PriceWaterHouse
- ISA-240
ISA certification
- ISA-260
- ISA-315
ISA 2007
- ISA-330
- ISA-500
- ISA-520
Training and performance of tests on IFRS following modules:
- Financial statements
PriceWaterHouse IFRS
- Consolidation
certification
- Assets
- Liabilities
- Profit and loss
- Presentation according to IAS 1
Go Audit 2
Training for assistants in PriceWaterHouse audit methodology
Pricewaterhouse
Training
e-learning
documentation retention e-learning documentation retention and archiving
and archiving
PriceWaterHouse
Audit Certification
01/2007
1,0
06/06/2007
09/06/2007
4,0
12/06/2007
16/06/2007
5,0
27/08/2007
31/08/2007
5,0
15/12/2007
15/12/2007
1,0
15
Training
Activities Performed
beginning date
End Date
Men /Day
24/09/2007
24/09/2007
1,0
02/2008
02/2008
1
02/06/2003
06/06/2003
4
Independence
PriceWaterHouse
" Global Independence"
PriceWaterhouse
SOX Training
Training on
«Environment Impact
Studies of hydraulic
settlements»
Elearning Pwc
International Center of Environment Technologies of Tunis (CITET)
« PISEAU » program – World Bank
16
7. Reports achieved
Report for the OECT (chartered accounts board of Tunisia): Employee benefits under IAS 19: practice
cases for the Tunisian companies – September 2009
Report for the OECT (chartered accounts board of Tunisia): Tests of details: Panoply of tools and
best practices – February 2008
” New engagements for chartered accounts in E-commerce environment” – June 2001
8. Language




Arabic: Native
French: Excellent
English: Fluent
Dutch : Intermediate
Excellent
Read
Arabic
X
English
X
French
X
Dutch
Written
Novice
X
Arabic
X
English
X
French
X
Dutch
Talked
Good
X
Arabic
X
English
X
French
X
Dutch
X
9. Certification :
I hereby certify, on the basis of data available to me, that the above information accurately describe my
situation, my qualifications and my experience.
Date:
First Name: SELLAOUI
Last Name: Kamel
17