Audit manager for France at Brakes, a British group owned by the American equity firm Bain Capital.
I have a dual experience in the private sector (Enskilda, Arthur Andersen, Brakes) and the state-owned sector (French Museums, French Development Bank). I am able to adapt myself quickly to complex environments.
Certified Internal Auditor since 2003. Member of the IIA and the ACFE (Certified Fraud Examiners).
Interest for methods combining psychology and criminology (Forensic Audit). Interest for fraud cases. I am Certified Fraud Examiner (CFE)(US).
Current fields of activities : Wholesale, Food industry
Other fields of experience : Publishing, Retail
Conducted assignments in France, Africa, Italy and Japan.
Military duty in Haiti as the deputy manager of the agency of the French Development Bank. Worked with international agencies such as USAID, IMF, World Bank and the UN. Conducted audits on state-owned companies and private banks.
TOEIC (965/990). Participate as a translator in French of CIA exam questions.
My missions within Brakes :
- Review of risks
- Set up of the audit plan with the Head of audit
- Review of processes and procedures
- Fraud review
14 contacts
Emmanuel Pascal
Internal audit manager - Brakes, CIA, CFE, with an interest in fraud
Paris - France
Schools attended |
ISC Paris (Membre de la JE) |
Lycée Saint Michel de Picpus (Classe préparatoire HEC) |
Since 2005: Brakes |
Internal audit manager for France
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This company owned by equity firm CD&R (purchase in progress by Bain capital) provides ambient, fresh and frozen food to restaurants and the catering industry in the UK and France. I work under the supervision of the Head of internal audit of Brakes group. My missions : ·Design the annual risk map for France for the group audit committee under the approval of the Head of internal audit ·Conduct audits in different areas (HR, Purchases, Logistics, Sales, Finance) according to the annual work program in order to mitigate risks and to fight against fraud. ·Perform regular audits based on check lists in depots and agencies. | |
Sector: Frozen products |
1999 - 2005 : Réunion des musées nationaux - RMN |
Head of internal audit
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·Set up the audit department (audit documents, procedures, recruitment, training, audit programs) according to the rules of IIA. Designed the risk map based on Andersen’s business risk method and on an analysis of the processes of this state owned company (turnover : M€ 135 / 1,100 employees)covering all the fields in museum business (Louvre, Orsay, Versailles,…) : merchandising, publishing, art exhibition organisation, ticketing, purchase of works of art ; ·Performed operational audits in all the processes of the firm: sales, designing, payroll, purchase, logistics, inventory management, controlling; ·Performed financial and operational audits of subsidiaries (Japan, Italy, France) and operations (set up of new activities, new outlets, new projects); ·Managed my senior auditor and occasionally external consultants. | |
Sector: Publishing - Printing |
1997 - 1999 : Arthur Andersen |
Financial auditor
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·Conducted financial/ operational audits of companies in fields of industry and services. These audits included in-depth studies of all the processes that lead to recommend changes in internal control policies; ·Conducted due diligence and acquisitions study of a power supply company in Africa. Provided an evaluation of the adequacy of internal controls and accounting methods ; ·Supervised and managed audit teams at client sites. | |
Sector: Certified Public Accounting |
1995 - 1996 : French Development Bank |
Deputy manager
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(Worked in a French government development bank during my military service) ·Managed disbursement controls on French aid projects in Haiti (10 for a total amount of M€ 50 in the fields of telecom, power supply, water supply). This job included renegotiating contracts with firms and content of projects with the Haitian government and international organisations (IMF, USAID, and IDB). The team (2 expatriates) had to work alone but with a technical support from the Paris office. ·Analysed investment projects in the private sectors in conjunction with 3 Haitian banks. | |
Sector: Economic Development - Consular Agencies |
1994 - 1995 : Enskilda (SEB) |
Junior Financial Analyst
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Sector: Stock Markets - Brokers |
Interests |
Japanese culture, American movies and WWII. |