HOREL Nicolo

PSA Audit Group, Paris(France)
Internal Auditor:

1. Fields of intervention:

o Sales
o Suppliers
o Inventories
o Payroll
o Strategy of premiums

2. Tasks:

o Coordinate with management and trustees to ensure a system is in place that provides guarantee about the identification and evaluation of all major risks
o Conduct any tasks or reviews requested by the audit committee, trustees, finance director or chief executive.
o Provide audit committee and management with an opinion on the internal controls.

ERNST & YOUNG Audit, Nantes (France)
Senior 1 in the E&Y French audit practice, 3rd busy season in Assurance and Advisory Business Services:

1. Assurance and Advisory Business Services:

o Transportation: Scania (IFRS)
o Industrial Product: Danaher Corporation (US GAAP & SOX)
o Energy: Iberdrola Renovables
o RCP: Newell Rubbermaid (IFRS), United Biscuits (IFRS), Casinos Lucien Barrière,
Yohji Yamamoto

Fields of intervention:
- Analyzing of the business and the internal control (SOX) and identifying major risk areas
- Auditing the BS, P&L, Reporting and Consolidated Financial Statements (US GAAP, French Gaap & IFRS)
- Performing analytical reviews, analyzing data and key performance indicators, based on financial statements

2. Advisory Business Services & Transaction Advisory Services:

o ASB, Transportation: Fiat, in charge of an advisory job in Italy about IFRS
o ABS, RCP: L’Occitane, in charge of an advisory job in Europe about Inventories
o TAS, RCP: Due diligence in a French group