Barbara Fender

Responsible for the OSC activities conducted for the legal entities in Asia and for certain divisions.

Perform regular SOX/OSC activities: •scoping activities for the locations under responsibility (Central Europe – Germany, Poland, Hungary, Switzerland, Cluj Shared Service Center) •performing walkthrough and testing activities at each location •supporting the business partners on their self-walkthrough activities •handling the GAP remediation process •reporting to the Head of SOX/OSC •Support the outsourcing of the accounting activities to a shared service center •Internal audit assignment

Planning, organization and executions of audit works, report writing, coordination of an audit team on designated works: •Compliance and function audits (e.g. cash management, procurement, outsourced activities and cooperation partners) •Special fraud audit •Subsidiary’s audits in Hungary and Slovakia – standard audit checks Involvement in the yearly risk-assessment cycle Induction training for new comers Assessment of auditors’ performances Development of a standard audit checklist

Involved in audits performed in the Diageo Shared Service Center in Budapest: •market audits in Germany and Nordics (Sweden, Denmark, Norway), Spain, Russia •Supporting the existing SOX control set reviews, involvement in a new control set preparation •Audit of SAP implementations •Involvement in advisory type of works (Corporate Tax review) •Facilitating risk assessments •Training support – Integrity training, Crisis plan •Development of new documentatation standards

Planning, organization and execution of external audit assignments, review of the work of auditors, relationship management with audit clients, reporting to the audit managers and partners Industry of major clients: • Public sector- experiences in special audits- agreed upon procedure, limited review, Steel industry, Food industry- special experiences in IFRS based package audit, Service industries, SOX audit in the telecommunication sector, Gas and solvent trading, Pharmaceutical industry- special audit

Study is in progress, completed fundamental level in 2009, planned to finish it by the end of 2010

specialising in Business Enterprises