OUSAMA BOUALAOUI

• Preparing the audit plan for payment systems and payment instruments using a risk based approach. • Preparing the pre-audit file based on the findings of the off-site supervision teams. • Conducting investigative interviews with top and operational managers of the audited institution: Two Payment Systems and one Payment Service Provider. • Formulating audit findings and delivering them during restitution meetings. • Preparing and transmitting the mission’s final report to the audited institution .

• Executed internal control reviews across different SG Group business lines. • Monitored implementation of corrective actions. • Updated and improved the internal control framework. • Conducted deep-dive assessments to mitigate operational risks. • Trained and onboarded new analysts. • Coordinated with offshored control centers (India & Romania).

• Evaluated firm independence and client relationship risks. • Conducted feasibility analysis and scoped engagement plans. • Assessed conflict of interest risks across subsidiaries and stakeholders. • Supported audit and consulting teams on regulatory compliance and engagement risks.

• Rolled out the permanent control system to uncovered areas. • Achieved 100% control coverage across 1,108 branches (2016). • Developed a risk-based performance dashboard for Business Centers. • Authored a comprehensive internal control guidebook. • Reviewed and updated control procedures.