Manager, Risk Advisory
48, 50a Zhylyanska St.
Darya is an Manager in the Risk Advisory department at Deloitte Ukraine.
Darya has taken part in a number of audit and consulting engagements, some of them involving testing of the Client’s internal controls system (under SOX requirements). She has as well participated in preparation of recommendations as to composure of business processes and related internal controls system infrastructure.
SOX 404: included risk assessment, walkthroughs, conclusion on design and operating effectiveness for both ELCs & PLCs, deficiency tracking, recommendations and reporting of deficiencies. In particular, Darya was involved in processes walkthroughs preparation and testing design and operating effectiveness of control activities related to Revenue, Procurement, FCRP, Taxes, Inventories and Treasury business cycles as well as relevant ELC controls in accordance with requirements set out by PCAOB applying US PCAOB AAM. Furthermore, Darya has prepared Revenue, FCRP, Treasury and Taxes business processes flow charts in order to reflect details of the respective business processes as well as identify and show potential risks relevant for the audit and set out relevant control activities.
She has as well been involved in a number of internal audit engagements related to financial audits, distributor and manufacturer compliance audits, audits of internal control systems established in the companies (including EUC testing).
Darya has gained experience with companies operating in metallurgy, cement production, oil & gas, pharmaceutical, IT and retail industries.
Education and professional qualifications:
- Kyiv National Economic University, Ukraine – majoring in International audit and accounting, Master’s degree, 2013;
- ACCA qualification.